(VIII) Reform of taxation

Time:2021-07-26 15:20   Source:Eshanxi-lvliang

(VIII) Reform of taxation

43. To improve the directory of administrative and institutional fees related to enterprises: It is necessary to strengthen the supervision of administrative and institutional fees related to enterprises, holistically establish and improve the fee directory of government pricing management, implement the dynamic list adjustment mechanism, and gradually form a fee directory at the municipal and county levels. Lvliang will make all charges open to the public, cancel those charges with no clear provisions of laws and regulations, and execute the lower limit when there are upper and lower limits of administrative fees stipulated by the state, provinces and cities. (Lvliang Municipal Finance Bureau, Lvliang Municipal Development and Reform Commission and Lvliang Municipal Bureau of Industry and Information Technology as leaders; competent authorities directly under Lvliang Municipal People’s Government as participants)

44. To promote the reform of trade associations, chambers of commerce and intermediaries: It is necessary to actively promote the pilot project of decoupling industry associations and chambers of commerce from administrative organs following the unified national deployment; resolutely abolish improper associations, chambers of commerce and intermediaries, and lower the charging standards for those reserved. (Lvliang Municipal Development and Reform Commission and Lvliang Municipal Civil Affairs Bureau as leaders; competent authorities directly under Lvliang Municipal People’s Government as participants)

45. To implement the reduction and exemption policy of charges: It is necessary to implement the policies on government funds and administrative fees that have been exempted or reduced, and strictly standardize the management of bills. Lvliang will research on the introduction of more effective and long-term measures for reduction and exemption of charges. (Lvliang Municipal Finance Bureau and Lvliang Municipal Development and Reform Commission as leaders; competent authorities directly under Lvliang Municipal People’s Government as participants)

46. To implement a tax reduction policy that combines inclusive and structural measures: It is necessary to deepen the reform of value-added tax, reduce the current 16% tax rate in industries like manufacturing to 13%, reduce the 10% tax rate in industries like transport and construction to 9%, and ensure that the tax burden of major industries is significantly reduced; maintain the tax rate at 6%, push forward the merging of three levels of tax rate into two levels and simplification of tax system, reduce the burden of enterprises, and stimulate market vitality by adopting supporting measures such as additional allowance and deductions for production and life service industries. (Lvliang Municipal Tax Bureau and Lvliang Municipal Finance Bureau as participants)

47. To improve the tax environment: It is necessary to improve tax services, realize "one hall handling" of tax related business following the convenient service process of "pre-guidance, on-demand assistance, window acceptance and internal circulation"; implement the online reporting of tax returns and financial statements among partial industries and enterprises, and minimize the time of handling corporate tax payment. (Lvliang Municipal Tax Bureau as participant)

48. To strengthen the administration of taxes in accordance with the law: It is necessary to adhere to the principle of managing taxes according to law, reduce the discretionary right of taxation, increase transparency, prevent arbitrary taxation, and strictly prohibit "excessive taxation". Lvliang will holistically strengthen tax collection and management, resolutely investigate and punish cases of tax evasion; severely crack down on the illegal and criminal activities of falsely issuing VAT invoices and defrauding export tax rebates, and establish a long-term mechanism to prevent and crack down on such conducts. (Lvliang Municipal Tax Bureau as leader; Lvliang Municipal Public Security Bureau, Lvliang Municipal Bureau of Commerce and Lvliang Branch of the Lvliang Municipal People’s Bank of China as participants)

49. To carry out special inspection and rectification of enterprise related charges: It is necessary to reinforce inspection of key authorities and industries such as housing and urban-rural construction, transport, taxation, commercial banks, land and mineral resources, strictly prohibit unauthorized charging, over-standard charging, independent project charging and repeated charging, and expose typical cases of illegal charging by enterprises to the public. (Lvliang Municipal Market Supervision Bureau as leader; competent authorities directly under Lvliang Municipal People’s Government as participants)