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Tax General Collection Branch Fa [2024] No. 38

Tax General Collection Branch Fa [2024] No. 38

On August 15, the State Administration of Taxation issued the "Notice on Further Facilitating the Cross-regional Migration of Taxpayers to Serve the Construction of a National Unified Market", launching a series of measures from the whole process of "optimizing prior reminders", "speeding up in-process processing" and "improving post-event services" to further facilitate taxpayers' cross-regional migration, continue to optimize the tax business environment, and better serve the construction of a unified national market. The "Notice" will be implemented from September 1.

The relevant person in charge of the State Administration of Taxation said that the "Notice" aims to implement the spirit of the Third Plenary Session of the 20th Central Committee of the Communist Party of China, implement the decision-making and deployment of the Party Central Committee and the State Council on accelerating the construction of a unified national market, promote the smooth flow of production factors and the efficient allocation of various resources, and better help accelerate the construction of a high-level socialist market economy system and promote high-quality development with the effective play of the role of taxation functions.

In terms of "optimizing prior reminders", the "Notice" proposes to take the initiative to push the handling guidelines. The tax authorities should strengthen the sharing of registration information with the market supervision departments, and actively push the guidelines for the handling of tax-related matters related to cross-regional relocation to taxpayers through channels such as the electronic tax bureau according to the registration information of cross-regional domicile change shared by the market supervision departments, and remind taxpayers to inquire about and handle unresolved tax-related matters. If the taxpayer has not completed the tax-related matters, the tax personnel shall be simultaneously pushed to the time-limited handling reminder to supervise the time-limited processing.

In terms of "speeding up the handling of matters", the "Notice" makes clear requirements from four different scenarios. First of all, optimize the handling of outstanding matters. If the taxpayer applying for cross-regional relocation has not completed the tax-related matters, the taxpayer shall be immediately sent to confirm whether to continue to handle the matters handled according to the taxpayer's application, and if the taxpayer chooses to continue to handle the matter, the tax authorities shall complete the matter within a time limit; If the taxpayer chooses not to handle the matter again, the tax authorities shall immediately terminate the tax-related matter. Matters initiated by the tax authorities ex officio shall be completed within a time limit in accordance with the regulations. Secondly, simplify the procedures for the use of invoices. For taxpayers who use fully digitized electronic invoices, the information system automatically transfers their invoice quotas to the place of relocation. If a taxpayer uses tax control equipment, when relocating within the province, he or she can change the information of the tax control equipment online, and there is no need to surrender and cancel the tax control equipment at the tax authority in the place where he moves; When migrating across provinces, you can remotely cancel the tax control equipment online, directly obtain the tax control equipment from the tax authorities in the place of relocation, or use fully digitized electronic invoices. Thirdly, tax-related risks are dealt with in a classified manner. If the taxpayer has not completed the risk task, the tax authorities shall immediately handle the relocation procedures for the low-risk ones, and push the risk tasks to the tax authorities of the place of relocation for further processing; For medium and high-risk cases, the tax authorities shall complete the risk response within the prescribed time limit and handle the relocation procedures in a timely manner. Finally, optimize the tax refund process. If the taxpayer has overpaid the tax, the information system will automatically remind the taxpayer to handle the tax refund, and if the taxpayer chooses to handle the tax refund before the migration, the tax authorities shall handle it within a time limit; For those who choose not to refund for the time being, the tax authorities will guide the taxpayer to apply for the tax refund after the relocation.

In terms of "improving after-the-fact services", the "Notice" clearly states that it is necessary to continue to follow up and counsel. The tax authorities in the place of relocation should provide "one-stop" relocation services to ensure the continuation of the rights and qualifications of taxpayers such as tax credit level, invoice quota, prepaid tax, income tax loss compensation, general VAT taxpayer qualifications, and undeducted VAT input tax, and promptly counsel taxpayers to handle tax-related matters that have not been completed before relocation.

At the same time, the "Notice" emphasizes that tax authorities at all levels should resolutely implement the decisions and arrangements of the Party Central Committee and the State Council, give full play to the role of taxation functions in accordance with the law, continue to optimize taxpayers' cross-regional migration services, resolutely resist local protectionism, and strictly prohibit assisting in blocking the normal migration of taxpayers, strictly prohibiting the initiation of risk tasks in violation of regulations to block taxpayers' migration, and strictly prohibiting the addition of additional conditional thresholds to hinder taxpayers' migration. The documents and requirements that hinder the cross-district migration of taxpayers in violation of regulations shall not be enforced. The tax authorities and relevant responsible personnel who set up obstacles to the illegal relocation of taxpayers across regions will be severely dealt with in accordance with regulations and disciplines.

Full text of the notice

State Administration of Taxation

Notice on Further Facilitating the Cross-regional Migration of Taxpayers to Serve the Construction of a National Unified Market

Tax General Collection Branch Fa [2024] No. 38

The taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan of the State Administration of Taxation, and the offices of the commissioners of the State Administration of Taxation in various places:

  In order to implement the spirit of the Third Plenary Session of the 20th CPC Central Committee, implement the decisions and arrangements of the CPC Central Committee and the State Council on accelerating the construction of a unified national market, promote the smooth flow of production factors, the efficient allocation of various resources, and continue to optimize the tax and business environment, the following notice is hereby given on matters related to further optimizing taxpayers' cross-regional relocation services:

  1. Proactively push guidance and optimize pre-event reminders

  The tax authorities should strengthen the sharing of registration information with the market supervision departments, and actively push the guidelines for the handling of tax-related matters related to cross-regional relocation to taxpayers through channels such as the electronic tax bureau according to the registration information of cross-regional domicile change shared by the market supervision departments, and remind taxpayers to inquire about and handle unresolved tax-related matters. If the taxpayer has not completed the tax-related matters, the tax personnel shall be simultaneously pushed to the time-limited handling reminder to supervise the time-limited processing.

  2. Subdivide different scenarios and speed up the handling of the matter

  (1) Optimize the handling of outstanding matters. If the taxpayer applying for cross-regional relocation has not completed the tax-related matters, the taxpayer shall be immediately sent to confirm whether to continue to handle the matters handled according to the taxpayer's application, and if the taxpayer chooses to continue to handle the matter, the tax authorities shall complete the matter within a time limit; If the taxpayer chooses not to handle the matter again, the tax authorities shall immediately terminate the tax-related matter. Matters initiated by the tax authorities ex officio shall be completed within a time limit in accordance with the regulations.

  (2) Simplify the procedures for the use of invoices. For taxpayers who use fully digitized electronic invoices, the information system automatically transfers their invoice quotas to the place of relocation. If a taxpayer uses tax control equipment, when relocating within the province, he or she can change the information of the tax control equipment online, and there is no need to surrender and cancel the tax control equipment at the tax authority in the place where he moves; When migrating across provinces, you can remotely cancel the tax control equipment online, directly obtain the tax control equipment from the tax authorities in the place of relocation, or use fully digitized electronic invoices.

  (3) Categorize and deal with tax-related risks. If the taxpayer has not completed the risk task, the tax authorities shall immediately handle the relocation procedures for the low-risk ones, and push the risk tasks to the tax authorities of the place of relocation for further processing; For medium and high-risk cases, the tax authorities shall complete the risk response within the prescribed time limit and handle the relocation procedures in a timely manner.

  (4) Optimize the tax refund process. If the taxpayer has overpaid the tax, the information system will automatically remind the taxpayer to handle the tax refund, and if the taxpayer chooses to handle the tax refund before the migration, the tax authorities shall handle it within a time limit; For those who choose not to refund for the time being, the tax authorities will guide the taxpayer to apply for the tax refund after the relocation.

  3. Continue to follow up and counsel and improve after-the-fact services

  The tax authorities in the place of relocation should provide "one-stop" relocation services to ensure the continuation of the rights and qualifications of taxpayers such as tax credit level, invoice quota, prepaid tax, income tax loss compensation, general VAT taxpayer qualifications, and undeducted VAT input tax, and promptly counsel taxpayers to handle tax-related matters that have not been completed before relocation.

  Taxation authorities at all levels should resolutely implement the decisions and arrangements of the Party Central Committee and the State Council, give full play to the role of taxation functions in accordance with the law, continue to optimize taxpayers' cross-regional migration services, resolutely resist local protectionism, strictly prohibit assisting in blocking the normal relocation of taxpayers, strictly prohibit the initiation of risk tasks in violation of regulations to block the relocation of taxpayers, and strictly prohibit the addition of additional conditions and thresholds to hinder taxpayers' migration. Documents and requirements that hinder taxpayers' cross-regional migration in violation of regulations shall not be enforced, and shall be reported to the higher tax authorities in a timely manner. The tax authorities and relevant responsible personnel who set up obstacles to taxpayers' cross-regional relocation in violation of regulations shall be severely dealt with in accordance with regulations and discipline.

  This notice will be implemented from September 1, 2024, and if there are major problems encountered in the implementation, report to the State Administration of Taxation (Department of Tax Collection and Administration and Science and Technology Development) in a timely manner.

State Administration of Taxation

July 29, 2024