Beijing’s value-added tax refund efficiency is close to the world’s advanced level

Report from this newspaper (Reporter Zhao Peng) Beijing has not only led the country in realizing the “integration of reporting and refunding” for general VAT taxpayers, The efficiency of tax rebate has also approached the world's advanced level such as Germany and South Korea. The reporter learned recently that the Municipal Taxation Bureau has issued the 2020 "Memorandum on the Reform of Optimizing the Capital Taxation and Business Environment", which is the third consecutive year that the city has issued the annual results of the taxation and business reform.

Based on the continuation of the five observation dimensions of the World Bank’s “Business Environment Report” in the “Entrepreneurship Phase”, “Obtaining Sites”, “Accessing Financing”, “Daily Operations”, and “Operating in a Safe Business Environment”, this time The city appropriately integrates tax-related indicators in China's business environment evaluation work, sorts out the effectiveness and highlights of Beijing's optimization of the tax business environment in 2020, and points out the direction for the next step in optimizing the capital's tax business environment.

2020 is the last year for the implementation of the "Beijing Taxation Bureau's Action Plan for Further Optimizing the Taxation and Business Environment (2018-2020)". Faced with the severe test brought by the epidemic, the Municipal Taxation Bureau "Contactless" tax processing is the fulcrum to expand the online tax processing function, and realize 313 tax-related matters online processing; jointly launched the "Promotion of Tax Payment Facilitation Reform and Optimization of Tax Business Environment Measures" to shorten the tax processing time; The comprehensive declaration system reduces the number of tax payments.

In order to save time and reduce the burden on enterprises and create a first-class business environment highland, taxpayers in Beijing will declare and pay corporate income tax (prepayment), urban land use tax, and real estate tax from October 1, 2020. , Land value-added tax, stamp tax, one or more types of taxes, you can choose to comprehensively declare, to achieve "one report, one declaration, one tax payment, one voucher".

Compared with advanced international practices, this city also led the country in realizing the “integration of reporting and refunding” for general VAT taxpayers last year. By integrating the general VAT taxpayer's tax declaration form and the tax refund (deduction) application form, eligible taxpayers can complete the VAT tax declaration and the period-end credit tax refund only through the "refund integration" module of the electronic tax bureau. Applying makes it easier, more convenient and time-saving for taxpayers to obtain policy dividends. Relevant experts said that this measure has greatly shortened the time for processing value-added tax refunds, and it has approached the world's advanced level such as Germany and South Korea.

In addition, the city's real estate transactions have also achieved smart second-level nuclear tax. During the "Registration of Stock Non-Residential Real Estate Transactions Between Enterprises", this city cancelled the on-site verification and realized the whole process of online administration. Taxpayers can pay taxes online and obtain electronic tax payment certificates.