Circular of the State Administration of Taxation on Issuing the "Internet Plus Taxation" Action Plan
Circular of the State Administration of Taxation on Issuing the "Internet Plus Taxation" Action Plan
Circular of the State Administration of Taxation on Issuing the "Internet Plus Taxation" Action Plan
Shui Zong Fa [2015] No. 113
September 28, 2015
The tax offices of the State Administration of Taxation (SAT) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and all units of the tax offices and bureaus,
The "Internet Plus Taxation" Action Plan formulated by the State administration of Taxation is hereby issued to you.
"Internet Plus Taxation" Action Plan
This Action Plan is issued under the Guiding Opinions of the State Council on Actively Propelling the Internet Plus Action Plan (Guo Fa [2015] No. 40) to respond to the trend of Internet development, meet the growing demands of taxpayers and tax administration for Internet applications, and promote the taxation modernization, while on the basis of tax practice.
I. General Requirements
"Internet Plus Taxation" aims to deeply integrate Internet innovation with tax practiced, expand the application fields of information technology and efficiency, and propel efficiency gains and reform in administration, and is an essential means to achieve the modernization of taxation.
1. Guidelines
In accordance with the strategic planning of the the Party Central Committee and the State Council for "Internet Plus" action, keep in step with the times, reach for new development opportunities, make full use of Internet thinking, introduce cloud computing technology, make use of big data, propel the Internet of Things applications, pay constant attention to tax services, constantly stimulate administrative vitality, expand new fields of tax services, build a new brand of tax process facilitation, establish new ecological e-taxation, lead the reform in tax practice, rely on the "Internet Plus" power more extensively, deeply and at a higher level, lay a solid foundation for tax reform and development, create new impetus to modernize tax administration, and strongly support the state governance serviced by taxation.
2. Basic principles
Adhere to the leading and innovation-driven science and technology, based on the balance of self-transformation and external integration, focus on pioneering development and steadily progress, plan the construction of an infrastructure platform as a whole, integrate information technology resources, and create new patterns of tax governance.
(1) Overall planning and integral layout
Adhere to the integration requirements, strengthen the top-level design, adapt to the new trend of Internet Plus, plan the construction of information-based taxation as a whole, ensure a scientific integrated framework, rational function, and optimization of resource allocation.
(2) Demand-oriented and expand application
Take taxpayers' demand as orientation, speed up online and offline integration, gradually realize full availability of online tax services; focus on improving tax governance, deepen the interconnection and integration and utilization of the information resources, and build a new system of smart taxation.
(3) Combine centralization and decentralization, encourage innovation
Unify the application framework and the code of practice of "Internet Plus Taxation," adapt to new technologies and new applications development, encourage innovation and reform in tax authorities of all regions, and create a coordinated and efficient work system of combining centralization and decentralization, interconnecting superior and subordinate departments.
(4) Internal and external collaboration, openness, and inclusiveness
Make planning and design with open and inclusive thinking, promote implementation through a collaborative and win-win mode, conduct deep cooperation between SAT offices and local taxation bureaus, and actively absorb the participation of social forces, internal and external forces to work together to make progress together.
(5) Work actively and steadily, safely, and orderly
According to the planning and evaluation of STA, provincial tax authorities should organize and promote the projects, provincial capital cities should make breakthroughs at key points, with active participation of communities, innovate front-end, and propel the orderly connection with back-end. Keep the base-line thinking, strengthen safety awareness of Internet applications, and ensure safe, smooth, and orderly operation.
3. Action objectives
Promote the deep integration of Internet innovation with tax practice, make efforts to create an all-weather, omni-directional, full-coverage, whole-process and all-linkage ecological system of smart taxation, promote further facilitation of taxpaying services, further improvement of the quality and efficiency of tax collection and administration, further standardization and transparency of tax enforcement, and more openness and inclusiveness of collaborative development. By 2020, uniform, standard and efficient e-tax offices integrating online with offline services and linking front-end with back-end systems will be formed, laying a solid foundation for taxation modernization and providing an important guarantee for state governance.
--By 2017, a pilot scheme for innovating Internet tax applications will be launched, a number of application demonstration entities will be selected, the relevant standards and rules for e-tax offices will be developed, e-tax offices with complete functions and various channels as well as a series of "Internet Plus Taxation" products that can be replicated will be launched, and will be widely applied in tax systems.
--By 2020, the "Internet Plus Taxation" application will deepen all-around, various types of innovation will develop orderly, the management system will be basically complete, analysis and decision data will be enriched, tax administration capacity will be improved, and smart taxation will take initial shape, basically supporting the modernization of taxation.
II. Key Actions
Keep closely linked to the characteristics of Internet development, unlock the integrated development potentials of the Internet and tax practice, sum up the Internet application experience in all regions, absorb the creativity and innovation in all aspects, focus on promoting "Internet Plus Taxation" five modules and 20 actions.
1. Social collaboration
(1) Internet plus crowdsourcing and mutual aid
Under the concept of tax authorities playing a leading role and taxpayers' self-management and voluntary mutual aid, introduce the Internet crowdsourcing and collaboration model, build communication platform, mobilize the enthusiasm of taxpayers, encourage taxpayers to answer each other's tax-related questions, and cultivate taxpayers as "tax guide members." Give full play to the role of third-party public social platforms, make use of the features of instant messaging having a large user base and being convenient, establish specific user groups, tax officers shall manage and taxpayers shall make mutual exchange, and form a good tax service consulting and assistance mechanism.
(2) Internet plus creative space
Establish creative spaces for taxpayers, tax officers and the public through websites, mainstream social network tools and other means, solicit opinions on creative projects and creative ideas making use of the Internet to improve the tax administration, and draw on others successful experience to create an open and inclusive environment. Rely on the tide of user innovation, mass innovation and open innovation; stimulate passionate market players and the community to participate in the "Internet Plus Taxation," reduce the threshold for transformation of innovative products, and form a good, collaborative, and creative ecological environment.
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