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 | |