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北京市国家税务局 北京市地方税务局关于优化纳税人跨区迁移有关事项的公告
北京市国家税务局 北京市地方税务局公告2018年第11号
2018-05-10阅读次数:965[ 字体大小:   ]
  为深化“放管服”改革,着力优化北京市(以下简称“本市”)营商环境,保证纳税人正常生产、经营,规范税收征管秩序,服务区域经济健康稳定发展,北京市国家税务局、北京市地方税务局依据《中共北京市委 北京市人民政府印发〈关于率先行动改革优化营商环境实施方案〉的通知》(京发〔2017〕20号)的精神,根据《国家税务总局关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见》(税总发〔2017〕101号)的工作要求,结合本市实际,现将本市企业办理跨区迁移有关事项公告如下:
  一、办理范围
  因本市内生产经营地发生变化而涉及改变主管税务机关的企业及其他组织(以下简称“纳税人”),本市迁往市外的纳税人除外。
  二、办理部门
  年度缴纳税款(国税和地税缴纳税款之和)1000万元以上的纳税人跨区迁移事权在北京市国家税务局、地方税务局;
  年度缴纳税款(国税和地税缴纳税款之和)不满1000万元的纳税人跨区迁移事权在各区(地区)国家税务局、地方税务局。
  三、办理方式及时限
  迁移事权在北京市国家税务局、地方税务局的,通过网上办税服务厅申请,其他纳税人可通过网上办税服务厅或所属税务机关办税服务厅申请办理。
  纳税人在本市内提请跨区迁移申请,凡符合跨区迁移条件的,迁出地税务机关将于5个工作日内完成纳税人跨区迁移。
  四、施行时间
  本公告自发布之日起施行。
  特此公告。
  
北京市国家税务局 北京市地方税务局
  2018年4月19日

  
关于优化纳税人跨区迁移有关事项的解读

  一、公告背景
  为深化“放管服”改革,优化北京市营商环境,规范税收征管秩序,服务区域经济健康稳定发展,制定本公告。
  二、明确事权管理
  纳税人年度缴纳税款(国税和地税缴纳税款之和)1000万元以上的纳税人跨区迁移事权在北京市国家税务局、地方税务局,由北京市国家税务局、地方税务局受理;年度缴纳税款(国税和地税缴纳税款之和)不满1000万元的纳税人跨区迁移事权在各区(地区)国家税务局、地方税务局,由各区(地区)国家税务局、地方税务局受理。
  三、规定办理方式和时限
  迁移事权在北京市国家税务局、地方税务局的,通过网上办税服务厅申请,其他纳税人可通过网上办税服务厅或所属税务机关办税服务厅申请办理。凡符合跨区迁移条件的,迁出地税务机关将于5个工作日内完成纳税人跨区迁移处理。
  四、公告施行时间
  本公告自发布之日起施行。
  
Announcement of Beijing Municipal Office, SAT and Beijing Local Taxation Bureau on Relevant Issues Concerning Optimization of Cross-District Transference for Taxpayers

  
Beijing Municipal Office, SAT Beijing Local Taxation Bureau Announcement No. 11, 2018

  To deepen the reform of “delegating powers, improving regulation and optimizing services”, while exerting efforts to optimize the business environment in Beijing (hereinafter referred to as “our city”), ensure the taxpayers’normal production and operation, standardize the tax collection and management order, and prompt the healthy and stable development of regional economy, related matters concerning the cross-district transference based on our city’s businesses are now announced as follows by Beijing Municipal Office, SAT and Beijing Local Taxation Bureau in accordance with the working requirements in the Circular of Beijing Municipal Party Committee and Beijing Municipal Government on Printing and Issuing the “Circular of Implementation Plan Regarding Spearheading Efforts to Reform and Optimize the Business Environment” (J.F (2017) No. 20 and Several Opinions on Deepening the Reform of “Delegating Powers, Improving Regulation and Optimizing Services” Across the Tax Administration System and Optimizing Taxation Environment (S.Z.F (2017) No. 101, while in combination with the actual situation of our city:
  I. Handling Scope
  Businesses and other organizations (hereinafter referred to as “taxpayers”) that have changed their production and operation addresses in our city while leading to a change in competent tax authorities that govern them, except for taxpayers that have moved out of our city.
  II. Responsible Department
  Beijing Municipal Office, SAT and Beijing Local Taxation Bureau have administration power over the cross-district transference for taxpayers each with annual tax payment (national tax plus local tax) exceeding RMB10 million (inclusive);
  Regional (District) National Taxation Bureau and Local Taxation Bureau have administration power over the cross-district transference for taxpayers each with annual tax payment (national tax plus local tax) less than RMB10 million;
  III. Handling Method and Time Limit
  Taxpayers whose administration power over transference is in Beijing Municipal Office, SAT and Beijing Local Taxation Bureau will file applications with online tax service hall. Other taxpayers may apply to the online tax servicehall or the tax service hall under the tax authority.
  The tax authority in the area of origin will finish the cross-district transference-related work within 5 working days for eligible taxpayers that apply for cross-district transference in our city.
  IV. Implementation Time
  This Announcement will come into force as of the date of promulgation.
  It is hereby announced.
  
Beijing Municipal Office, SAT and Beijing Local Taxation Bureau
  April 19, 2018

  
Elaboration on Relevant Issues Concerning Optimization of Cross-District Transference for Taxpayers

  I. Announcement Background
  This Announcement is hereby formulated with the aim to deepen the reform of “delegating powers, improving regulation and optimizing services”, while optimizing the business environment in Beijing, standardizing the tax collection and management order, and prompting the healthy and stable development of regional economy.
  II. Clarity on Authority of Office
  Beijing Municipal Office, SAT and Beijing Local Taxation Bureau have administration power to handle matters related to cross-district transference for taxpayers each with annual tax payment (national tax plus local tax) exceedingRMB10 million (inclusive); regional (district) National Taxation Bureau and Local Taxation Bureau have administration power to handle matters related to cross-district transference for taxpayers each with annual tax payment (national tax plus local tax) less than RMB10 million.
  III. Stipulation on Handling Method and Time Limit
  Taxpayers whose administration power over transference is in Beijing Municipal Office, SAT and Beijing Local Taxation Bureau will file applications with online tax service hall. Other taxpayers may apply to the online tax servic hall or the tax service hall under the tax authority. The tax authority in the area of origin will finish the cross-district transference-related work within 5 working days for eligible taxpayers.
  IV. Implementation Time of Announcement
  This Announcement will come into force as of the date of promulgation.
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