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Notice of the State Administration of Taxation on Effectively Expanding Tax Services in the Pilot Program of Collecting Value-Added Tax in Lieu of Business Tax
[Effective]
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国家税务总局关于做好扩大营业税改征增值税试点纳税服务工作的通知
[现行有效]
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【法宝引证码】
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Notice of the State Administration of Taxation on Effectively Expanding Tax Services in the Pilot Program of Collecting Value-Added Tax in Lieu of Business Tax | | 国家税务总局关于做好扩大营业税改征增值税试点纳税服务工作的通知 |
| (Letter No. 440 [2013] of the State Administration of Taxation) | | （税总函〔2013〕440号） |
| The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: | | 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： |
| In order to comprehensively implement the important decision of the State Council to expand the pilot program of replacing business tax with value-added tax (hereinafter referred to as “Collecting VAT in lieu of business tax”) across the country, further optimize tax services, and ensure the orderly promotion and satisfactory completion of the pilot work on VAT in lieu of business tax, you are hereby notified of the following issues: | | 为了全面贯彻落实国务院关于在全国范围内扩大营业税改征增值税（以下简称营改增）试点的重要决定，进一步优化纳税服务工作，确保营改增试点工作的有序推进和圆满完成，现将有关事项通知如下： |
| I. Ensuring effective publicity of the policies on VAT in lieu of business tax | | 一、确保营改增政策宣传到位 |
| The pilot program of collecting VAT in lieu of business tax has drawn great attention of the general public and is of great concern to taxpayers. Publicity of the tax policies on the pilot program shall be effectively conducted so as to enhance taxpayers' recognition of and support for the pilot program, and create a public opinion atmosphere and a tax collection and payment environment that is conducive to the smooth implementation of the pilot work. First, the contents of publicity shall be enriched. Comprehensive publicity including the remarkable significance, document compilation, policy interpretation, operating practice, service measures, hot issues, difficult problems, etc. of collecting VAT in lieu of business tax shall be widely carried out. Publicity shall be focused on two themes, hot issues and difficult problems, and tax service measures. Second, the existing platforms of the tax authorities shall be effectively utilized. Special columns concerning the collection of VAT in lieu of business tax shall be established on the websites of the tax authorities so as to uniformly issue notices and announcements on the policies regarding the collection of VAT in lieu of business tax, business operating practice, solutions to the hot issues, etc. Bulletin boards in tax service halls, electronic display screens, electronic touch screens, flyers and brochures, etc. shall be fully utilized to carry out the publicity of collecting VAT in lieu of business tax. Third, the means of publicity shall be expanded. Television, radio, newspaper, text messages, and weibo, etc. shall be utilized according to the local circumstances, and publicity shall be carried out through news reports, export interviews, announcements, home visits, distribution of printed material and various other means. | | 营改增试点社会关注度高，纳税人关切，必须做好试点过程中的税收政策宣传工作，增进纳税人对试点的认同与支持，为试点工作顺利实施营造良好的社会舆论氛围和税收征纳环境。一是丰富宣传内容。要广泛开展包括营改增重大意义、文件汇编、政策解读、操作实务、服务措施和热点难点问题等内容在内的全面宣传，重点围绕热点难点问题和税收服务措施两大主题开展宣传。二是用好自有平台。要在税务网站开设营改增专栏，统一集中发布营改增政策通知公告、业务操作实务和热点问题解答等内容；充分利用办税服务厅公告栏、电子显示屏、电子触摸屏和宣传资料开展营改增宣传工作。三是拓展宣传方式。要因地制宜地借助电视、电台、报刊、短信和微博等多种媒介，通过新闻报道、专家访谈、发布公告、上门走访、发放资料等多种形式开展宣传。 |
| II. Ensuring effective training and guidance on the collection of VAT in lieu of business tax | | 二、确保营改增培训辅导到位 |
| Policy adjustment for collecting VAT in lieu of business tax involves refactoring the business flow and operational coordination and upgrade. Targeted business operational training shall be strengthened in order to build a foundation for the smooth implementation of the pilot work on the collection of VAT in lieu of business tax. First, training shall be conducted according to overall plans and in a coordinated manner. Plans shall be formulated in a scientific manner. Uniform training contents, uniform teaching staff and uniform teaching materials shall be employed. Key contents, methods and time requirements for different stages of training shall be clarified. Concentrated training, home tutoring, video classes, remote interaction, thematic presentations and other methods shall be adopted to focus on training and guidance regarding the application and actual operation of the policies on the collection of VAT in lieu of business tax. Second, trainings shall be divided into different levels and categories. Thematic training on the collection of VAT in lieu of business tax for 12366 hotline agents and staff members at tax service halls shall be effectively conducted so as to ensure that the window staff understand their tax services, and are capable of offering guidance and handling relevant work. Thematic guidance on the collection of VAT in lieu of business tax for pilot taxpayers shall be effectively conducted so as to ensure that pilot taxpayers understand relevant policies, and are capable of issuing invoices and making declarations. Third, dynamic guidance shall be implemented. On the basis of dynamic analysis of the change of pilot taxpayers' tax burdens, taxpayers with increasing tax burdens shall be actively guided to fully grasp the characteristics of the value-added tax system, adjust and improve their operations and management, and conscientiously reduce their tax burdens. | | 营改增政策调整涉及业务流程重构和操作衔接升级，必须加强有针对性的业务操作培训，为营改增试点工作的平稳实施奠定基础。一是统筹协调开展。要科学制定方案，统一培训内容，统一师资培训，统一培训教材，明确不同阶段培训的重点内容、方式、时间要求，采取集中培训、上门辅导、视频教学、远程互动、专题宣讲等形式，重点对营改增政策应用和实际操作进行培训辅导。二是分层分类培训。要做好12366热线坐席人员和办税服务厅人员的营改增专题培训，确保窗口人员懂业务、能辅导、会操作；做好试点纳税人的营改增专题辅导，确保试点纳税人懂政策、能开票、会申报。三是实施动态辅导。在开展试点纳税人税负变动动态分析基础上，要积极辅导税负上升纳税人充分把握增值税制度特征，调整改进经营管理，切实减轻税收负担。 |
| ．．．．．． | | ．．．．．． |
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