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SCIO briefing on promoting high-quality development: State Taxation Administration

China.org.cn | November 11, 2024

National Business Daily:

The third plenary session of the 20th CPC Central Committee further emphasized the importance of building a unified national market. What measures has the tax department taken to support this goal? Thank you.

Rao Lixin:

Thank you for the question. The third plenary session proposed building a unified national market, facilitating the smooth flow of production factors, efficient allocation of all types of resources, and full realization of market potential. In recent years, tax authorities have deeply implemented the decisions and arrangements of the CPC Central Committee and the State Council on accelerating the building of a unified national market. We have performed our duties and played our roles. Our focus has been on creating a conducive environment supported by favorable tax policies, effective enforcement, and enhanced services regarding taxes and fees.

We have enhanced fair competition review on new policies and documents, and made efforts to eliminate policies and measures that impede a unified market and fair competition, as well as tax-related laws, regulations and policies that treat enterprises unequally. We have improved the multi-channel mechanism and set up direct contact points for reporting problems so that we can quickly respond to issues reported by people working at the primary level as well as tax and fee payers and improve the fairness and certainty of policies. Since 2023, we have published 168 related policy Q&As and jointly or independently updated, compiled, and published 13 guides on favorable tax policies to facilitate sci-tech innovation, manufacturing development, and coordinated development.

We have revised and refined the code of conduct for tax collection and administration, further boosting national-level standardization in this field. Meanwhile, we have offered guidance for tax authorities in various regions to launch unified discretion standards for tax administrative penalties. These regions include the Yangtze River Delta region and the northeastern, northern, northwestern, southwestern, and central southern parts of the country. As a result, the unity and standardization of tax enforcement have been strengthened.

We have further facilitated cross-regional relocation for enterprises by launching a series of measures to optimize advance notifications, expedite ongoing processes, and improve post-relocation services. At present, eligible taxpayers can complete cross-regional relocation procedures as quickly as within one day. At the same time, we have continued to expand cross-regional tax and fee services. In March, we launched a pilot program for "remote virtual windows" in local tax service centers, which has since processed 164,000 cross-regional tax and fee transactions for taxpayers and payers.

In accordance with the arrangements of the CPC Central Committee and the State Council, we have actively collaborated with relevant departments to firmly oppose any investment attraction practices that violate regulations and undermine national market unity and fairness. The STA and provincial-level tax bureaus have set up leading groups to regulate tax-related issues stemming from irregular investment attraction practices. We have implemented a regular monitoring index system to promptly identify, warn about, and investigate suspicious activities. Working with relevant departments, we have also publicized typical cases of tax-related irregularities in investment attraction to promote regulation through case studies.

Looking ahead, the tax authorities will act upon the arrangements made by the third plenary session of the 20th CPC Central Committee. We will further elevate our political awareness, redouble our efforts, and enhance tax collection and administration services. We remain committed to contributing to the development of a unified national market through our tax-related initiatives. Thank you!

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