一周立法最新双语动态,我们来了! 第69期
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1
政务服务
2
营商环境
2.Regulation on Optimizing the Business Environment (Draft) Adopted
2. 《优化营商环境条例(草案)》通过
On October 8, 2019, the executive meeting of the State Council deliberated and adopted the Regulation on Optimizing the Business Environment (Draft).
10月8日,国务院常务会议审议通过《优化营商环境条例(草案)》。
The Draft mainly includes: First, greater efforts are made to delegate powers to lower- level governments: continuing to relax market access, implementing a nationwide unified negative list system for market access, promoting the "separation of permits from business license," and reducing the procedures for enterprise start-up and deregistration; implementing "one window acceptance and multi-track processing" of realty registration, trading, and tax payment; further streamlining administrative licensing and approval, and carrying out a notification and undertaking system for such matters as licenses and certificates really necessary to be retained; and strictly controlling the establishment of new administrative licensing items, and examining and approving any new one in strict accordance with laws and regulations. Second, regulation and law enforcement should be standardized and innovated: in addition to special industries and key areas that directly involve public safety and people's lives, implementing the supervision mechanism of "randomly selected subjects inspected by randomly selected inspectors and public disclosure of inspection results", advancing "Internet + regulation", and adopting an inclusive and prudent regulatory principle when it comes to emerging industries. Third, the protection of market players should be enhanced: protecting market players’ autonomy in business operations and the personal and property safety of business operators as legally required, and strictly forbidding the imposition of such administrative compulsory measures as seizure and impoundment of properties of market players and individual operators in violation of statutory authority and procedures. Fourth, the openness and transparency of government affairs should be highlighted: advancing the undifferentiated acceptance and handling by the same standards of government service items, and disclosing information such as service standards and tariff standards of water, electricity, gas, heat, and other public utilities. Fifth, the accountability should be strictly implemented.The government departments and their employees that commit the nonfeasance or malfeasance in violation of laws and regulations, public utilities that make irregular charges, and industry association, chambers of commerce and intermediaries that illegally organize the appraisal and certification or force market participants to receive intermediary services should be held liable in accordance with the law.
《草案》主要包括:一、更大力度放权。持续放宽市场准入,实行全国统一的市场准入负面清单制度,推进“证照分离”,压减企业开办和注销手续。实行不动产登记、交易和缴税一窗受理、并行办理。进一步精简行政许可和审批,对确需保留的许可、证明等事项推行告知承诺制。严控新设行政许可,凡要新设的,必须严格依法依规审查论证和批准。二、规范和创新监管执法。除直接涉及公共安全和群众生命健康等特殊行业、重点领域外,都要实行“双随机、一公开”监管。推行“互联网+监管”。对新兴产业实行包容审慎监管。三、加强市场主体保护。依法保护市场主体经营自主权和企业经营者人身财产安全,严禁违反法定权限、程序对市场主体和经营者个人的财产实施查封、扣押等行政强制措施。四、突出政务公开透明。推进政务服务事项无差别受理、同标准办理。水电气热等公用企事业单位应公开服务标准、资费标准等信息。五、严格责任追究。对政府及其工作人员相关违法违规和不作为乱作为行为、公用企事业单位乱收费、行业协会商会及中介服务机构违法评比认证和强制市场主体接受中介服务等,要依法追责。
3
税收
3.STA Bans the Advance Tax and Fee Collection in Various Forms
3.税务总局发通知严禁以各种形式提前征税收费
Lately, the General Office of the State Taxation Administration (STA) issued the Notice of Adhering to the Principle of Organizing Tax Revenues to Ensure the Effective Implementation of the Tax and Fee Reduction Policies, effective from the date of issuance.
近日,国家税务总局办公厅下发《关于坚持组织收入原则 确保减税降费政策进一步落地见效的通知》,该通知自公布之日起生效。
The Notice mainly includes the collection of taxes and fees in strict accordance with laws and regulations, the total ban on the advance tax and fee collection, a good environment of organizing revenues, and the reasonable adjustment to the budget in coordination with local governments.
《通知》主要内容包括:严格依法依规征税收费,严禁以各种形式提前征税收费,努力营造良好组织收入环境,配合地方政府合理调整预算。
According to the Notice, the cuts of taxes and fees as legally required must be strictly implemented, and the collection of taxes and fees must be carried out according to laws and regulations, the act of issuing false invoices for tax fraud should be resolutely cracked down upon, “over-collection of taxes and fees” should be gravely curbed, and the refund of term-end excess input value-added tax credits should be effectively conducted.
《通知》要求,务必把该减的税减到位、务必把该降的费降到位、务必把该征的税费依法依规征收好,坚决打击虚开骗税、坚决不收“过头税费”、坚决做好留抵退税工作。
All local tax authorities should strictly regulate the organization of tax revenues and the administration of tax collection, prohibit the advance tax and fee collection in all forms, and carry out the various tax and fee reduction and exemption policies to the full.
《通知》指出,各地税务机关要严格规范组织收入和税收征管行为,严禁以各种形式提前征税收费,不折不扣落实各项税费减免政策。
They should not collect taxes in advance from enterprises in violation of regulations, should not change the collection methods within a year at will, should not collect taxes before the statutory period for filing tax returns, and should not adopt any approach inconsistent with the trend of tax and fee reduction, such as the large-scale centralized repayment of tax arrears or the industry-based large-scale inspection.
《通知》明确,不得违规向企业预征税款,不得在年度内随意变更征收方式,不得在法定申报期前征收税款,不得采取大规模集中清欠、行业性大面积检查等与减税降费大势不符的做法。
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