"Tax Administration Certificate For Outbound Business Activities" Issued

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall:

In order to do a good job in the management of tax sources, lighten the tax burden of the tax authorities and taxpayers at the grass-roots level and improve the efficiency of tax collection and management, the relevant regulations and procedures for optimizing the tax administration certificate for outward business activities (see Annex 1, hereinafter referred to as "external permit") are put forward as follows:

First, correctly understand the significance of the "external management certificate" in the current tax administration.

Tax administration outside operation is a basic system of current tax collection and administration. It is a statutory matter stipulated in the detailed rules for the implementation of the tax collection and administration law and the Provisional Regulations on value-added tax.

The "external management certificate" is the basis and link for the taxpayer to be in charge of the tax authority and the management authority definition and management responsibilities of the tax authorities. It is an important and effective way to maintain the existing principle of tax territory storage and prevent leakage and duplication. It is a traditional and effective management tool of the tax authorities. Under the current circumstances, it must be persisted, but it should combine the construction of the tax information system with the improvement of the cooperation level of the national tax and land tax, innovate the management system, optimize the handling procedures, and lighten the burden of the taxpayers and the tax authorities at the grass-roots level.

The issue of retention and abolishment should be considered in accordance with relevant laws and regulations and the reform of the collection and management system and mechanism.

(1) improve the definition of the scope of the "external management certificate".

Taxpayers who operate in the jurisdictional areas across provinces (hereinafter referred to as p provincial) shall issue the "external management certificate" according to these regulations. If taxpayers are operating across counties (cities) within the jurisdiction of the provincial tax authorities, the issuing of "external permits" shall be determined by the provincial tax authorities themselves.

(two) explore the informationization of Tax Administration for outbound businesses.

The tax authorities should actively promote the construction of the online tax service hall, accept the taxpayer's online application, and issue the electronic "external permit" to the tax authorities in the jurisdiction of the province's tax authorities.

Under this premise, we should explore the cancellation of electronic "external permit" paper printing and registration inspection.

(three) extension of building and installation industry

The validity period of the "external management certificate".

The validity period of the "external permit" is generally not more than 180 days, but the duration of the taxpayer contract for the construction and installation industry is more than 180 days, and the term of validity is determined according to the term of the contract.

(1) issuance of "external management certificate"

1. "one place, one certificate".

A taxpayer engaged in production or operation shall engage in production and business activities across the province, and shall, before going out for production and operation, issue the "external permit" to the competent tax authorities at the place where the institution is located.

In accordance with the principle of "one place, one certificate", the tax authorities issue the "external management certificate".

2. simplify the information submitted.

Under normal circumstances, the taxpayer only needs to provide copies of tax registration documents or copies of the copy of the tax seal on the "external management permit" (a taxpayer who carries out real name tax payment does not provide the above documents); taxpayers engaged in construction and installation also need to provide a contract for outgoing business (original or photocopy, no contract or incomplete contract contents, and provide descriptions of outgoing business activities).

3. immediate processing.

If the taxpayer submits all kinds of data and is in conformity with the statutory form, the tax authorities shall issue the "external management certificate" immediately.

(two) registration of "external management certificate"

1. the taxpayer shall, within 30 days from the date of issuance of the "external permit", register the inspection with the tax authorities at the place of operation, and accept the management of the tax authorities at the place of operation.

The taxpayer applies the taxpayer identification number specified in the "external permit" to handle tax matters in the tax authorities at the place of operation.

2. the registration certificate should be provided when registering for inspection. The taxpayer in the construction and installation industry also needs to provide a copy of the business contract or a description of the business activities outside.

The "external permit" issued by the local tax authorities is still within the validity period before the 3. battalion changed to increase. The state tax authorities should accept the registration and register for registration.

(three) cancellation of "external management certificate"

1. when taxpayers go out of business activities, they should fill in the declaration form for outward business activities (see Annex 2), and settle taxes.

2. if the tax authorities of the operating place check the data and find that taxpayers do not pay taxes or pay taxes (including prepaid, refunded or unpaid) taxes, they shall issue the notice on tax matters in time, and notify the taxpayers to do so.

If the taxpayer does not have any problems that have not been settled, the tax authorities of the place of operation shall cancel the registration of inspection and registration, and sign opinions on the "external permit".

Four, other matters

The pfer and leasing business of remote real estate is not applicable to the relevant regulations of tax administration in outgoing business activities.