Tax Matters Are Streamlined And Risk Prevention Is More In Place.

< p > innovation service, promote tax registration facilitation. In order to facilitate tax registration for taxpayers, the State Administration of Taxation requires all parts of the state tax and local tax authorities to strengthen coordination, implement tax related matters in a comprehensive way, and create joint conditions for tax registration, sharing household registration, declarations, invoices, income and other information, simplify the formalities of the front office, and actively explore the establishment of business license, organization code certificate, tax registration certificate and other multi permit synchronous approval mechanism. < /p >
< p > promote electronic registration in the whole process, achieve online application, online audit and online certification, and taxpayers can issue certificates without leaving home. Where conditions permit, the tax authorities can take the initiative to get the business registration of the market entities, and input the contents of the organization code information into the tax registration form, directly give the taxpayer identification number of the market body, and voluntarily push it to the taxpayer to sign the confirmation, so as to reduce the time of the taxpayer's accreditation. < /p >
< p > improve and perfect the service system measures, actively take the initiative to do tax counseling, consultation, training and publicity; grasp the dynamic situation of taxpayers in time, optimize the management of follow-up links such as invoices and tax returns, promote tax compliance; standardize the procedures for invoicing invoices, compile guidelines for the use of invoices, implement non filling lists, preorder lists, and check ways, and scientifically approve the types of tax receipts, the types of invoices, the number and the number of invoices that are applicable, and apply for general invoices to implement the tax service hall. < /p >
< p > general taxpayers applying for VAT invoices with a maximum opening limit of not more than 100 thousand yuan shall no longer carry out on-site inspection, promote the invoice information management, establish a risk monitoring platform, improve the evaluation model, refine the index system, analyze and compare the invoice information in real time, carry out various declarations such as tax offices, postal or online declarations, provide guidelines for tax declaration, smooth reporting channels, and strengthen reporting guidance; and during the debrief stage, small and micro enterprises (including individual businesses) and enterprises that do not operate for a long time can be combined to sign up and adjust the deadline for declaration. < /p >
< p > in order to prevent a few criminals from making use of the registration of industrial and commercial registration to cheat in the false registration and cheat in the invoice, and "shoot a gun for another place" to evade tax fraud and reduce the loss of tax revenue, the tax authorities should adhere to the principle of "strict promotion and strict management", persist in optimizing the service and optimize management, and strengthen the management of the tax risk. < /p >
< < p > the general taxpayer who applies for VAT invoices exceeds the basic monthly supply needs to provide proof materials. The small-scale taxpayers (including individual industrial and commercial households) for the first time applying for invoice increments may require their legal representatives or financial responsible persons to come to the scene, explore the invoices to apply for the photo archiving system of the operators, carry out on-the-spot verification with the new taxpayers who have failed to declare the invoices in time, improve the evaluation model, refine the index system, carry out tax declaration information comparison, risk ranking and risk response, and put the taxpayers with "one location and multiple photos" and "one location and multiple addresses" as the key objects to guard against the risk of false invoicing of VAT invoices and fraudulent export tax rebates. Let law-abiding taxpayers operate safely so that tax offenders can not succeed. < /p >