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Rules of Beijing Municipal Tax Service, the State Taxation Administration and Beijing Municipal Commission of Planning and Natural Resources on Authorized Collection of House Transaction-related Taxes

Jing Shui Fa [2019] No. 90

Taxation bureaus of districts (regions) of Beijing Municipality, public institutions, divisions and offices of Beijing Municipal Tax Service, the State Taxation Administration, and branches of Beijing Municipal Commission of Planning and Natural Resources,

In order to earnestly carry out the requirements for the reform of "business environment optimization", complete the rectifications of the problems identified in the inspections by the State Council, and improve the services in Beijing's real estate registration, Beijing Municipal Tax Service, the State Taxation Administration (hereinafter referred to as "Beijing Taxation Bureau") has worked with Beijing Municipal Commission of Planning and Natural Resources to streamline and merge links and enhance work integration based on the earlier "One-window Processing" model. Accordingly, the taxation bureaus of districts (regions) of Beijing Municipality (hereinafter referred to as "District Taxation Bureaus") authorize the branches of Beijing Municipal Commission of Planning and Natural Resources to collect the real estate registration-related taxes and fees, and the business items having been reviewed online by the taxation authority will be processed on the site by the real estate registration authority independently, i.e. no longer be processed separately by the two authorities. The following rules are formulated in order to effectively implement the above measures:

I. Contents of Authorized Work 

For the house transaction business items having been reviewed online by the taxation authority, the District Taxation Bureaus authorize the branches of Beijing Municipal Commission of Planning and Natural Resources to handle the following business items:

(I) collect tax declaration materials, and check the consistency between the photo contents reviewed online by the taxation authority and the paper materials submitted on the site.

(II) collect the taxes (fees) payable by the transaction parties, issue the tax payment certificates, issue the invoices, and archive the relevant materials on behalf of the taxation authority in a unified manner.

II. Signing of the "Agreement on Authorized Collection"

In order to ensure that the authorized collection measures are carried out in a grounded and orderly manner, Beijing Municipal Tax Service, the State Taxation Administration and Beijing Municipal Commission of Planning and Natural Resources have jointly drafted the model text of the "Agreement on Authorized Collection" (see Annex 1). The District Taxation Bureaus and the branches of Beijing Municipal Commission of Planning and Natural Resources shall sign the "Agreement on Authorized Collection" to clarify their respective rights and obligations, and perform their respective duties.

III. Thorough Preparatory Work for Authorized Collection

(I) In order to meet the requirements for authorized collection, each comprehensive window for "One-window Processing" shall have dedicated access to the taxation intranet, and shall be equipped with the taxation intranet-connected computer, the taxation intranet-connected laser printer, the dot matrix printer for invoices, the financial authority-taxation authority-treasury-banks-connected POS machine, the invoicing device for tax control, and other devices necessary for authorized collection.  The District Taxation Bureaus shall apply for dedicated access to the taxation intranet, configure the terminal devices and access the taxation intranet by referring to the requirements for management of terminal security in authorized collection of real estate transaction-related taxes and fees, and disable unnecessary interfaces or external devices. The District Taxation Bureaus shall sign the relevant agreements and letters of undertakings with the authorized collection staff by referring to the requirements of Beijing Taxation Bureau for confidentiality and network security management.

(II) The taxation authority shall engrave dedicated seals for authorized collection.

(III) The District Taxation Bureaus shall configure the user privileges of "authorized collection posts" in the Golden Tax Project Phase III system, including the "general collection billing" and the corresponding POS machine card swiping privileges, and the privilege of invoicing on behalf of the taxation authority.  The District Taxation Bureaus shall configure the privileges in the "Check Materials" module under the "Online Processing" and "Comprehensive Online Processing" directory in the "Tax Collection and Regulation System for Existing Houses Transactions", and configure the user names and passwords for the aforesaid privileges for the registrars working at the comprehensive windows for "One-window Processing" according to the ID card numbers, for them to use the tax collection privileges to check the materials, collect taxes and fees, and issue invoices on behalf of the taxation authority.

(IV) The District Taxation Bureaus shall be responsible for the provision of the accounts, passwords, and required bills and certificates for authorized collection, and shall provide timely tax-related operation guidance for the real estate registration authority. The real estate registration authority shall strengthen the management of accounts and invoices in accordance with the relevant taxation regulations.

(V) A meeting shall be held by the taxation authority and the real estate registration authority to deploy the authorized collection work, and the District Taxation Bureaus shall properly complete the preparatory work (system configuration, staffing, business training, etc.) for authorized collection, to ensure the steady implementation of the authorized collection work.

IV. Risk Prevention and Control Measures

In order to prevent the tax-related risks that may arise in the authorized collection work, Beijing Taxation Bureau and Beijing Municipal Commission of Planning and Natural Resources will jointly formulate the risk prevention and control management measures after the implementation of authorization, so as to clarify the detailed rules on the processing of the authorized issues, regularly screen the taxes and fees not turned over to the treasury in the declarations of real estate transactions, and ensure that the relevant taxes are turned over to the treasury in full and on time.

V. Earnest Achieve Management

The archival materials formed in authorized collection shall be archived by the real estate registration authority in a unified manner.

VI. Requirements for Authorized Collection

(I) Great importance shall be attached to authorized collection and stance shall be elevated. Authorized collection of real estate transaction-related taxes and fees is a major measure for the reform of the business environment in real estate registration. All District Taxation Bureaus and branches of Beijing Municipal Commission of Planning and Natural Resources shall properly implement authorized collection, and do their best to carry out thorough preparatory work for authorized collection to ensure the smooth implementation of the authorized collection work.

(II) Authorities shall coordinate with each other for overall promotion of authorized collection. The real estate registration authority shall be the initiator for the property registration indicators. The District Taxation Bureaus shall take the initiative to cooperate with the registration authority to jointly promote the authorized collection work on the occasion of expansion of the comprehensive windows. The two authorities shall jointly make scientific and overall arrangements for business processes, links, materials, deadlines, window settings, staffing, cadre training, and other aspects, and take both efficiency and risk control into consideration to ensure that the reform is fruitful.

(III) Work shall be summarized in a timely manner and feedback shall be provided on schedule. The District Taxation Bureaus and the real estate registration authority shall promptly report the status, progress, problems, and other aspects of implementation of authorized collection to Beijing Taxation Bureau and the competent real estate registration authority.

Annexes: 1. Model Text of the "Agreement on Authorized Collection"2. Responsibilities for Use of Passwords, Privileges, and Invoices
3. Requirements for Management of Terminal Security in Authorized Collection of Real Estate Transaction-related Taxes and Fees
4. Letter of Undertakings for Authorized Collection of Real Estate Transaction-related Taxes and Fees

Beijing Municipal Tax Service, the State Taxation Administration
Beijing Municipal Commission of Planning and Natural Resources
April 30, 2019