Port communicationDuring the transitional period of the merger of state and local taxes, the tax collection and administration business will be connected in this way in accordance with the deployment of the reform of the state and local tax collection and administration systems.，The reform transition period from the listing of new tax agencies at all levels to the implementation of the "three certain" regulations，Original country tax、Local tax authorities shall coordinate the tax collection and administration business in accordance with their original responsibilities.，Unify external law enforcement and services under the new agency name。
The State Administration of Taxation recently issued the "Notice on Effectively Carrying out Tax Collection and Administration Work during the Transition Period of the Reform of the State and Local Taxation Collection and Administration Systems"，Clarified tax collection and administration work during the reform transition period，in，The tax collection and management business will be connected in this way。
According to the work arrangements for the reform of the national and local tax collection and management systems，The reform transition period from the listing of new tax agencies at all levels to the implementation of the "three certain" regulations，Original country tax、Local tax authorities shall coordinate the tax collection and administration business in accordance with their original responsibilities.，Unify external law enforcement and services under the new agency name。
The State Administration of Taxation recently issued the "Notice on Effectively Carrying out Tax Collection and Administration Work during the Transition Period of the Reform of the State and Local Taxation Collection and Administration Systems"，Clarified tax collection and administration work during the reform transition period，in，The tax collection and management business will be connected in this way。
one、Use of forms, certificates and seals New administration after the establishment of the new tax agency、Business seal enabled original national tax、Administration of local tax authorities、Business seal is deactivated. The tax business seal is engraved according to work needs and regulations.,Tax administrative penalty matters can use special tax business seals。Various certificates、Documents、Forms etc enable new names、Local orbit、Tracks and Numbering。
two、Taxpayer household registration management: the new tax agency must coordinate and do a good job："Tax Registration"，"Tax Confirmation"，"Tax changes"，"Tax cancellation" and "suspension and resumption of business" tax authorities will implement tax registration matters”- -"Window handling", Internal information sharing。
three、Tax Arrears Announcement Before issuing a tax arrears announcement, the new tax agency shall collect and confirm all tax arrears information of taxpayers by household.,According to the "Measures for Announcement of Tax Arrears"(Trial)》(State Administration of Taxation Order No. 9)Announcement of taxpayers’ tax arrears。 Four、Risk Coordination: The new tax agency must strengthen the management of risk tasks,Coordinate risk management task arrangements,Carry out risk task push and response work in an orderly manner。
Enterprises must comply with the State Administration of Taxation’s regulations on tax authorities’ entry-level law enforcement、Reduce tax inspection efforts
Require
，Coordinate the implementation of household law enforcement,Avoid multiple inspections and repeated inspections on the same taxpayer。
five、Handling of open tax audit cases Former National Taxation Bureau、Local Tax Audit Agency->New Tax Audit Agency Former National Tax Agency、The local tax inspection agency separately files and inspects the same subject and neither of them delivers the decisive documents.,Case consolidation and subsequent handling by the new tax audit agency。
Other open cases filed for respective inspections,In principle, the new tax inspection agency will continue to conduct inspections according to the original inspection scope.,Taxes directly related to the taxes listed in the original scope of inspection must be processed together。 six、Enforcement standards According to regulations, the original national tax、The local tax authorities impose separate administrative penalties for the same fine。tax violation,The new tax agency shall not impose administrative penalties of fines twice or more。
For the original national tax、Execution standards of tax policies of local tax authorities、Applicable administrative penalty discretion standards,Collection method for the same individual industrial and commercial household、The basis for determining the quota is inconsistent,The new tax agency should comply with the law、Unification of principles that is beneficial to taxpayers and conducive to optimizing services and strengthening management - clear implementation standards,Unify law enforcement standards。
seven、Entrusted to collect the original national tax、The entrustment collection agreement signed by the local tax authority and a third party will continue to be valid within the validity period. If adjustments need to be made, the new tax agency will sign an entrustment collection agreement with the collection agency in accordance with regulations.。 Original country tax、Matters concerning mutual entrustment of local tax authorities to collect taxes on their behalf,Internal operations are handled in accordance with the original workflow,tax receipt、bill、The method of obtaining tax control equipment remains unchanged。
eight、Key tax source network. Online declaration management Key tax source monitoring report network，The reporting objects and workflow remain unchanged。 The new tax agency will transfer the original national tax、The local tax online tax bureau's key tax source network and online declaration system entrance are unified into one entrance,At the same time, the division of responsibilities and personnel arrangements for internal report review and consulting services are clarified.,Do a good job in coordinating the management of key tax source monitoring reports。
Nine、Unified accounting: During the transition period, the new tax agency will be based on the original national tax、The accounting entity of the local tax authority performs accounting and generates reports.，But it should be unified with a new tax agency- Provide data externally。 When new tax agencies in each province submit reports to the State Administration of Taxation,Submit the original national tax at the same time、Reports from local tax authorities and new tax authorities。
ten、Changes to the tax custody fund account. Changes after the new tax agency is established shall be in accordance with the provisions of the State Administration of Taxation.、Ministry of Finance、"Measures for the Administration of Tax Custody Fund Accounts" jointly issued by the People's Bank of China( National taxation department[2005] 181Issuance of document No.)Handle account changes and other procedures in a timely manner。
eleven、 bill、Tax voucher management has been unified by the provincial tax authorities before listing.- -Printed tax vouchers and original invoices that have been supervised by the provincial tax authorities can continue to be used before December 31, 2025.。 After the new tax agency is established, the provincial tax authorities will print invoices、tax receipt,New invoice supervision stamps and tax receipt formats should be introduced。
The new invoice supervision seal will be announced by the provincial tax authorities before it is put into use.,The new tax voucher format will be unified and clarified by the State Administration of Taxation。 The above content is an introduction to the connection of tax collection and administration business，For more tax information，Welcome to Qibangbang official website for consultation!
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