Recently, the State Administration of Taxation has issued an announcement on matters related to the declaration of tax and fee reduction.
Two new measures to simplify tax declaration are introduced
The first is to comprehensively implement the consolidated declaration of property and behavior tax;
Second, we will carry out pilot projects in Hainan, Shaanxi, Dalian and Xiamen to integrate value-added tax and consumption tax with urban maintenance and construction tax, education surcharges and local education surcharges.
So when to start the tax declaration?Why simplify tax declaration?Let's follow Cai Xiaomei to understand it
Tax declaration work in accordance with The principle of first pilot and then promotion Step by step.
（1） Consolidated declaration of property and conduct tax
On the basis of pilot projects in Jiangsu, Anhui, Hainan, Chongqing and Ningbo, From June 1, 2021, taxpayers When declaring property and behavior tax (including urban land use tax, real estate tax, vehicle and ship tax, stamp tax, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, tobacco tax, excluding urban maintenance and construction tax, urban maintenance and construction tax is separately declared with value-added tax and consumption tax).
（2） Value added tax and consumption tax are integrated with additional tax returns respectively
Since May 1, 2021, it has been in Hainan, Shaanxi, Dalian and Xiamen Four provinces and cities carried out the pilot project of integrating value-added tax and consumption tax with additional tax declaration forms.The State Administration of Taxation will launch the pilot project in 2021.
In order to further optimize the tax business environment, improve the tax efficiency and enhance the tax experience, the State Administration of Taxation has expanded the scope of consolidated Declaration on the basis of the successful implementation of the Combined Declaration of urban land use tax and real estate tax in 2019, and carried out the pilot integration of value-added tax, consumption tax and additional tax returns.
First, optimize the tax process. There are 10 categories of property and behavior tax. There are many problems in the tax declaration of the original tax distribution categories, such as "more entries, more forms, and repeated data collection".Consolidated declaration in accordance with "One form declaration, tax source information collection front" In order to facilitate the overall use of data and improve the efficiency of data use, we should optimize and transform the declaration process, unify the 10 types of tax declaration into a single entry, and separate the tax source information from the tax source basic data collection link.The additional tax is levied along with the additional VAT and consumption tax. If the additional tax is reported separately, it is easy to produce problems such as not synchronous with the declaration of value-added tax and consumption tax "One form declaration, collection and management" In order to improve the efficiency of declaration and facilitate the taxpayers, the information of additional taxes and fees should be used as the attached data (attached table) of VAT and consumption tax returns.
Second, reduce the tax burden. The simplified tax declaration comprehensively combs and integrates the original forms and data items, reducing the number of forms and data items.The new declaration form makes full use of the data shared by departments and other collection and management links Automatic pre filling of existing data, It will greatly reduce the burden on taxpayers and reduce the probability of errors in taxpayers' declaration.
Third, improve the quality and efficiency of tax administration. The simplified tax declaration realizes the functions of automatic calculation of tax amount, data correlation comparison and declaration abnormal prompt by means of information technology, which can effectively avoid omission and wrong report, ensure the quality of declaration, and facilitate the timely implementation of preferential policies.Through the integration of various tax declaration forms, multiple taxes can be realized "One report, one declaration, one payment and one voucher" The efficiency of tax administration has been improved.