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2018 No. 4 Announcement of Beijing Municipal Tax Service, State Taxation Administration

In order to implement the decisions and plans of the State Council for the reform of "Delegating Power, Strengthening Regulation and Streamlining Administration" and comprehensively optimize the taxation and business environment in Beijing, under the unified arrangements of the State Taxation Administration, the CPC Beijing Municipal Committee and Beijing Municipal Government, in accordance with the Several Opinions of the State Taxation Administration on Advancing the Reform of "Delegating Power, Strengthening Regulation and Streamlining Administration" and Optimizing Taxation Environment (Shui Zong Fa [2017] No. 101), Announcement of the State Taxation Administration on Release of the List of "One-stop Handling of Tax Affairs" (Announcement No. 12 (2018) for the State Taxation Administration) and other documents, Beijing Municipal Tax Service, State Taxation Administration has formulated the List of "One-stop Handling of Tax Affairs" (The First Batch) (hereinafter referred to as "the List") which is now announced. Beijing Municipal Tax Service, State Taxation Administration will adjust the List according to policy changes on due time, and release it on the official website.

This Announcement shall take effect since June 15, 2018.

It is hereby announced.

Beijing Municipal Tax Service, State Taxation Administration

June 15, 2018

Appendix

List of "One-stop Handling of Tax Affairs"

                                         

List of "One-stop Handling of Tax Affairs"(A total of 119 items in five categories)

SN

Tax Affairs Category

Name of matters

1

Reporting Category

Natural-person Taxpayer Information Collection

2

Registration for Tax Withholding

3

Reporting for Deposit Account Number

4

Reporting for Financial Accounting System and Accounting Software Filing

5

Cross-Regional Tax Affairs Report

6

Cross-Regional Tax Affairs Inspection

7

Cross-Regional Tax Affairs Feedback

8

Registration for VAT General Taxpayer

9

Choose to pay taxes under the category of small-scale VAT taxpayer

10

As for VAT general taxpayer, simple tax calculation method is selected to calculate VAT

11

Reporting for Taxpayer Disposal of Real Estate or Bulk Assets

12

Reporting for Taxpayer Merger and Spin-off

13

Reporting of Contracting and Lease

14

Reporting for Personal Income Tax Investment Deduction for Angel Investment

15

Reporting for Personal Income Tax Investment Deduction for Co-established Venture Enterprises

16

Reporting for Business Suspension (Resumption) of Individual Businesses under Fixed Quota and Fixed Period

17

Reporting for Indirect Property Transfer by Non-resident Enterprises

18

Invoice Category

Verification for Invoice Category

19

Review and approval for the maximum billing limit of Dedicated VAT Invoice (VAT Control System) (less than RMB100,000)

20

Initial issuance by dedicated VAT tax control system equipment

21

Altered issuance by dedicated VAT tax control system equipment

22

Cancelled issuance by dedicated VAT tax control system equipment

23

Invoice Receipt

24

Invoice Return

25

Agent for Issuance of VAT Invoice

26

Invoice Verification

27

VAT Invoice Stub Copy Data Collection

28

Invoice Certification

29

Customs Duty Voucher Data Collection

30

Invoice submission and cancellation

31

Report for Invoice Loss, Damage Filing

32

Processing for Lost and Stolen Dedicated VAT Tax Control Equipment

33


Declaration of VAT General Taxpayer

34

Declaration of VAT Small-scale Taxpayer (Individual Businesses not under Fixed Quota and Fixed Period)

35

Prepayment Declaration for VAT

36

Annual Liquidation Declaration for Consolidated VAT Payment from Air Transport Enterprises

37

Declaration for Smoke Taxable Consumer Goods  Consumption Tax

38

Declaration for Wine Taxable Consumer Goods Consumption Tax

39

Declaration for Refined Oil Product Consumption Tax

40

Declaration for Sedan Car Consumption Tax

41

Declaration for Battery Consumption Tax

42

Declaration for Paint Consumption Tax

43

Declaration for Other Types of Consumption Tax

44

Declaration for Vehicle Purchase Tax

45

Monthly (Quarterly) Prepayment Declaration for Resident Enterprise Income Tax (applicable for account-reconciled levy)

46

Monthly (Quarterly) Prepayment Declaration for Resident Enterprise Income Tax (applicable for verified levy)

47

Annual Declaration for Resident Enterprise Income Tax  (applicable for account-reconciled levy)

48

Annual Declaration for Resident Enterprise Income Tax (applicable for verified levy)

49

Enterprise Income Tax Declaration for Resident Enterprise Liquidation

50

Quarterly Declaration for Non-resident Corporate Income Tax (applicable for truthful declaration)

51

Quarterly Declaration for Non-resident Corporate Income Tax (applicable for verified levy) and declaration for tax exemptions on non-constitution of permanent establishments and international transport

52

Annual Quarterly Declaration for Non-resident Corporate Income Tax (applicable for truthful declaration)

53

Annual Declaration for Non-resident Corporate Income Tax (applicable for verified levy) and declaration for tax exemptions on non-constitution of permanent establishments and international transport

54

Self-Declaration of Natural-person Taxpayer for Personal Income Tax

55

Self-Declaration of Production and Operation Taxpayer for Personal Income Tax

56

Declaration for Real Estate Tax

57

Declaration for Deed Tax (applicable for personal business; excluding house ownership transfer business based on the effective legal documents of the people's court and the arbitration commission)

58

Declaration Category

Declaration for Urban Land Use Tax

59


Declaration for Land Value Added Tax (applicable for levy in advance from taxpayer engaged in real estate development)

60

Declaration for Cultivated Land Occupation Tax

61

Declaration for Resource Tax

62

Declaration for Stamp Tax

63

Declaration of vehicle and vessel tax

64

Declaration for Tobacco Tax

65

Declaration for Urban Maintenance and Construction Tax

66

Declaration for Environmental Protection Tax

67

Declaration for Waste Electrical and Electronic Products Processing Fund

68

Declaration for Employment Security Payment for the Disabled

69

Declaration for Culture Undertaking Construction Fee

70

Declaration for Education Surcharge and Local Education Surcharge

71

Declaration for VAT on Individual Businesses under Fixed Quota and Fixed Period

72

Declaration for Consumption Tax on Individual Businesses under Fixed Quota and Fixed Period

73

Monthly (Quarterly) Aggregate Declaration of Individual Businesses under Fixed Quota and Fixed Period

74

Declaration for Authorized Tax Collection

75

Declaration for Withholding of Vehicle and Vessel Tax

76

Declaration for Non-resident Corporate Income Tax Withholding

77

Declaration for Withholding of Personal Income Tax

78

Declaration for Tax  Withholding and Remitting on Culture Undertaking Construction Fee

79

Declaration for Tax Withholding and Remitting on Securities Transaction Stamp Tax

80

Reporting for Tax Withholding and Remitting and Tax Collection and Remitting

81

Submission for Financial Accounting Report

82

Pre-declaration for Export Tax Rebate (Exemption)

83

Associated Declaration

84

Reporting by Country

85

Submission for Copy of Cost Contribution Agreement

86

Filing Category

Filing for  Preferential Handling of VAT

87

Filing for Preferential Handling of Consumption Tax

88

Filing for Preferential Handling of  Vehicle Purchase Tax

89

Application Acceptance of Non-resident Enterprises to Enjoy Privilege under Tax Treaty

90

Filing for Preferential Handling of Personal Income Tax

91

Filing for Preferential Handling of Real Estate Tax

92

Filing for Preferential Handling of Urban Land Use Tax

93

Filing for Preferential Handling of Cultivated Land Occupation Tax

94

Approval of Preferential Handling of Resource Tax 

95

Filing for Preferential Handling of Deed Tax (personal business)

96

Filing for Preferential Handling of Vehicle and Vessel Tax

97

Filing for Preferential Handling of Urban Maintenance and Construction Tax 

98

Filing for Preferential Handling of Education Surcharge

99

Reporting for Corporate Annuity and Occupational Annuity Program

100

Reporting for Equity Incentives or Deferred Tax Payment in the Form of Technological Achievement Investment

101

Application Acceptance of Non-resident Persons to Enjoy Privilege under Tax Treaty

102

Filing for Preferential Handling of Resource Tax

103

Filing for Preferential Handling of Stamp Tax

104

Filing for Export Tax Rebate (Exemption)

105

Filing for Group Company Member

106

Filing for Tax Refund of Finance and Leasing Company

107

Filing for Border Trade Agency Export

108

Filing for Export Enterprise's Waive of Rights for Export Tax Rebate (Exemption)

109

Reminder Service for Export Enterprise to Apply for Export Tax Refund

110

Filing for Cross-border Taxable Behavior Exempted from VAT

111

Filing for Applicable Special Taxation Treatment for Equity Transfer of Non-resident Enterprise

112

Registration for taxes related to outbound payment of service and trade projects

113

Certification Category

Issuance of Tax Clearance Certificate

114

Issuance of Personal Income Tax Clearance Certificate

115

Issuance of Tax Clearance Certificate for Consolidated Declaration of Corporate Income Tax on Non-residential Enterprises

116

Issuance of Certificate for Tax-cleared Loss of Dedicated VAT Invoice

117

Re-issuance of Vehicle Purchase Tax Clearance Certificate

118

Correction of Vehicle Purchase Tax Clearance Certificate

119

Issuance of Resource Tax Management Certificate