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一、制定《公告》的背景
2018年6月15日,國(guó)務(wù)院辦公廳印發(fā)《關(guān)于做好證明事項(xiàng)清理工作的通知》(國(guó)辦發(fā)〔2018〕47號(hào),以下簡(jiǎn)稱(chēng)《通知》),部署各地區(qū)各部門(mén)做好證明事項(xiàng)清理工作。為貫徹落實(shí)《通知》要求,國(guó)家稅務(wù)總局結(jié)合本部門(mén)職責(zé)對(duì)法律、行政法規(guī)、部門(mén)規(guī)章和規(guī)范性文件等設(shè)定的各類(lèi)證明事項(xiàng)進(jìn)行了全面清理,按照2018年11月16日印發(fā)的《國(guó)家稅務(wù)總局關(guān)于實(shí)施進(jìn)一步支持和服務(wù)民營(yíng)經(jīng)濟(jì)發(fā)展若干措施的通知》(稅總發(fā)〔2018〕174號(hào))相關(guān)安排,決定取消一批共20項(xiàng)稅務(wù)證明事項(xiàng)。
二、《公告》的主要內(nèi)容及有關(guān)考慮
(一)決定取消的稅務(wù)證明事項(xiàng)
此次決定取消的20項(xiàng)稅務(wù)證明事項(xiàng),涉及168項(xiàng)具體辦稅事項(xiàng)。20項(xiàng)稅務(wù)證明事項(xiàng)從涉稅領(lǐng)域來(lái)看,涉及稅款征收1項(xiàng),涉及稅收優(yōu)惠的共19項(xiàng);從證明材料來(lái)源看,需要專(zhuān)門(mén)為辦理稅務(wù)事項(xiàng)另行從第三方取得證明材料的共5項(xiàng)(質(zhì)量檢測(cè)證明、中介機(jī)構(gòu)專(zhuān)項(xiàng)報(bào)告、不可抗力事故證明等),需要提供法定證照等已有材料的共15項(xiàng)(身份證明、單位性質(zhì)證明、房屋和土地權(quán)屬證明等);從證明性質(zhì)看,涉及鑒定檢測(cè)證明的共2項(xiàng),涉及單位性質(zhì)或資質(zhì)證明的共4項(xiàng),涉及個(gè)人身份證明的共2項(xiàng),涉及權(quán)屬證明的共2項(xiàng),涉及用途證明的共4項(xiàng),涉及其他事實(shí)證明的共6項(xiàng);從涉及的經(jīng)濟(jì)主體來(lái)看,涉及民營(yíng)經(jīng)濟(jì)的共13項(xiàng),涉及個(gè)人等其他主體的共7項(xiàng)。
(二)取消20項(xiàng)稅務(wù)證明事項(xiàng)的主要考慮
一是貫徹落實(shí)黨中央國(guó)務(wù)院關(guān)于減證便民、優(yōu)化服務(wù),以及更好服務(wù)民營(yíng)經(jīng)濟(jì)發(fā)展的決策部署;二是著力精簡(jiǎn)中介機(jī)構(gòu)報(bào)告、鑒定檢測(cè)證明、房屋和土地權(quán)屬證明等涉及民生和企業(yè)日常生產(chǎn)經(jīng)營(yíng)的證明,切實(shí)減少資料要求,切實(shí)降低費(fèi)用負(fù)擔(dān),切實(shí)縮短辦稅時(shí)間;三是以本次清理工作為契機(jī),進(jìn)一步轉(zhuǎn)變管理方式,規(guī)范監(jiān)管行為,優(yōu)化營(yíng)商環(huán)境,不斷增強(qiáng)稅收治理能力。
(三)取消稅務(wù)證明事項(xiàng)后的替代措施
20項(xiàng)稅務(wù)證明事項(xiàng)取消后,均不需要再提供相關(guān)證明材料。其中,部分事項(xiàng)通過(guò)政府部門(mén)間信息共享或內(nèi)部核查替代;部分事項(xiàng)改為行政相對(duì)人在申報(bào)表中直接填寫(xiě)有關(guān)信息;部分事項(xiàng)改為由行政相對(duì)人自行出具說(shuō)明或承諾;部分事項(xiàng)改為行政相對(duì)人自行留存有關(guān)法定證照,以備稅務(wù)機(jī)關(guān)事后核查。
(四)加強(qiáng)事中事后監(jiān)管的相關(guān)措施
對(duì)于取消的稅務(wù)證明事項(xiàng),稅務(wù)機(jī)關(guān)應(yīng)當(dāng)積極采取風(fēng)險(xiǎn)管理、大數(shù)據(jù)管理、信用管理等方式加強(qiáng)事中事后監(jiān)管,提升監(jiān)管效能。事后核查可采取抽查、必要時(shí)委托第三方檢測(cè)等方式,不得將稅務(wù)機(jī)關(guān)的核查義務(wù)轉(zhuǎn)嫁納稅人。探索推行告知承諾制,強(qiáng)化對(duì)行政相對(duì)人承諾事項(xiàng)的事后審查,對(duì)不實(shí)承諾甚至弄虛作假的,依法予以嚴(yán)厲處罰。
三、《公告》施行日期
《公告》自發(fā)布之日起施行,自公告之日起,公告取消的20項(xiàng)稅務(wù)證明事項(xiàng)停止執(zhí)行。上述證明事項(xiàng)涉及的規(guī)范性文件,按程序修改后另行發(fā)布。 -
鏈接:《國(guó)家稅務(wù)總局關(guān)于取消20項(xiàng)稅務(wù)證明事項(xiàng)的公告》(國(guó)家稅務(wù)總局公告2018年第65號(hào))
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- 相關(guān)鏈接
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文章來(lái)源: 國(guó)家稅務(wù)總局
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