标签： 上海后花园会所

　　How to prevent and control the normalized epidemic situation in Henan in the future? Recently, Governor Wang Kai signed Provincial Government Order No.213, and the Measures for the Prevention and Control of COVID-19 Epidemic Normalization (Trial) (hereinafter referred to as the Measures) came into effect on August 13, 2022. It is understood that this is the first provincial government regulation on the prevention and control of COVID-19 epidemic in China.

　　Why did Henan issue this "Measures"? What is the significance for the prevention and control of normalized epidemic situation? On August 25th, the reporter interviewed the relevant personnel of Henan Provincial Epidemic Prevention and Control Headquarters and the Provincial Department of Justice.

　　Heavy! The first provincial government regulation on prevention and control of COVID-19 epidemic in China was issued.

　　The reporter learned from the Justice Department that this is the first provincial-level government regulation specifically aimed at the prevention and control of epidemic situation in COVID-19, focusing on the important links and key issues in the prevention and control of epidemic situation in our province, and fixing the effective, replicable and popularized experience and practices in the prevention and control of epidemic situation in our province by legislation.

　　The "Measures" clarify that the normalization of epidemic prevention and control in COVID-19 adheres to the concept of people first, life first, the general strategy of external defense input and internal defense rebound and the general policy of "dynamic clearing", the prevention and control according to law, the normal standing, the scientific precision, the defense line moving forward, the built-in gateway and other measures, the working mechanism of unified leadership by the party Committee, government responsibility at different levels and social participation, and the full implementation of the four-party responsibility of territories, departments, units and individuals to achieve early detection.

　　According to reports, compared with the previous work plan for the prevention and control of COVID-19 epidemic situation, the Measures have made clearer provisions on departmental responsibilities, prevention and management, emergency response and people’s livelihood protection in the prevention and control of normalized epidemic situation. For example, in terms of division of responsibilities, the Measures clarify that the people’s governments at or above the county level set up the COVID-19 Epidemic Prevention and Control Headquarters, which is specifically responsible for the leadership, command, organization and coordination of epidemic prevention and control; People’s governments at all levels implement territorial responsibilities, take effective prevention and control measures, and strictly implement epidemic prevention and control policies; Departments in charge of education, public security, culture, tourism and other industries shall implement the responsibilities of industry supervision and formulate special emergency plans and work plans for epidemic prevention and control; Organs, enterprises and institutions implement the main responsibility, obey territorial management, and strictly implement the local epidemic prevention and control regulations; Individuals strictly abide by the local epidemic prevention and control regulations, do personal protection, standardize wearing masks, and actively cooperate with the implementation of epidemic prevention and control measures.

Residents are lining up in front of the nucleic acid hut to make nucleic acid.

　　Classified management and dynamic adjustment, timely delineation and publication of high, medium and low risk areas.

　　The Measures stipulate that the people’s governments at or above the county level shall demarcate and publish high, medium and low risk areas in a timely manner in accordance with regulations, and implement dynamic adjustment according to the development of the epidemic to achieve accurate prevention and control, cut off the transmission chain and prevent the spread of the epidemic.

　　In view of the control measures in different risk areas, the "Measures" clarify that high-risk areas are subject to sealing control measures, during which "staying at home and visiting services" are strictly implemented to ensure the supply of basic living materials for residents; Control measures are implemented in the medium-risk area, during which "people don’t leave the area and take things at the wrong peak". In principle, they stay at home, and each household can arrange one person to buy or receive online shopping materials in the designated area without contact under the premise of strict personal protection; In low-risk areas, we should strengthen social control, implement "personal protection to avoid gathering", do personal protection when people go out, strictly implement measures such as making an appointment in indoor public places, shifting peaks, limiting current, measuring temperature, scanning codes, wearing masks, etc., and advocate not leaving the area unless necessary, and leaving the city with a negative certificate of nucleic acid testing for 48 hours.

　　The staff of the provincial epidemic prevention and control headquarters told the reporter that at present, the national epidemic situation is characterized by the coexistence of multiple sporadic and clustered epidemics, and the situation of epidemic prevention and control is more severe and complicated. According to the Measures, the public needs to consciously fulfill their personal epidemic prevention responsibilities. "If it is not necessary, do not go to areas with medium and high risks or local epidemics. People who come (return) to Henan from other places should report to the Henan Affairs Office in advance, and report to their communities (villages) and units, and actively cooperate with classified health management measures such as nucleic acid testing, centralized isolation and health monitoring."

　　Epidemic prevention is accurately coded, and health code is only used for epidemic prevention and control.

　　How will health code and place code be standardized and managed? The "Measures" require that, relying on the unified health code data system in the province, classified management should be implemented, and green, yellow or red health codes should be given accurately according to laws and regulations, and health codes should only be used for epidemic prevention and control. All suitable places shall post hanging place codes in eye-catching positions, so as to set up all kinds of places, sweep every advance, one yard at a door, one yard at a store and one yard at a place. For the elderly, minors, people with visual impairment and hearing impairment who cannot use place codes, alternative services such as paper registration shall be provided.

　　The "Measures" make it clear that temporary Covid-19 vaccination sites should be set up reasonably, and those who meet the vaccination conditions should be encouraged to vaccinate Covid-19 vaccine in time, so as to improve the vaccination rate, so as to ensure that all species should be inoculated. At the same time, the frequency of nucleic acid detection should be dynamically adjusted according to time and situation, and convenient sampling points should be set scientifically and reasonably according to regional population density, people’s needs and functional orientation, so as to improve the level of scientific and accurate prevention and control.

　　How to "input external defense" for epidemic prevention and control? The "Measures" clearly stipulate that people, things and the environment should adhere to the "three chains with the same defense", and tighten the "four pockets" for international flights, imported goods and international mail entering Henan, other ports entering Henan through the third place, and medium and high-risk areas flowing into Henan, effectively preventing the risk of epidemic input and transmission.

　　At the same time, give play to the monitoring and early warning functions of sentinel points such as fever clinics, primary medical institutions, communities (villages), grids, hotels, ports, airports, railway stations, long-distance passenger stations and public transport, implement the information reporting system for people coming (returning) to Henan, and strengthen the monitoring of key personnel, key institutions, key places, key items and environment, and important time periods.

Volunteers are on duty at the village entrance card point.

　　The first positive case appears in emergency treatment, and the treatment measures shall be implemented within 24 hours.

　　How to deal with the emergency after the first positive case (including initial screening positive) appears? The Measures clearly stipulate that the people’s governments at or above the county level should immediately start the emergency response mechanism, implement the flat and integrated command at the provincial, municipal and county levels, quickly organize disease prevention and control institutions and public security, communication management, data management and other departments to carry out epidemiological investigations within 24 hours, quickly check and accurately locate, organize the spread risk assessment, comprehensively judge the source, transmission route and risk groups of the virus, implement corresponding treatment measures, and "enclose and seal up" in the shortest time.

　　The "Measures" also mentioned that suspicious situations found at sentinel sites should be reported in a timely manner in accordance with the regulations. Medical and health institutions at all levels and of all types should report directly on the Internet in a timely manner in accordance with the regulations when they find people with positive initial screening, confirmed cases or asymptomatic infections, so as to achieve early detection and early reporting.

　　"At present, according to the specific requirements of epidemic prevention and control in our province, once the epidemic is ignited, the provincial, city and county leaders and work classes will be transferred to an emergency state within 2 hours." The relevant personnel of the provincial epidemic prevention and control headquarters said, "The mobile team should arrive at the scene within 2 hours, complete the core information investigation of the case within 4 hours, initially complete the epidemiological investigation report within 24 hours, and announce the trajectory of positive cases."

Community personnel are checking the residents’ exit documents at the epidemic prevention and control checkpoint.

　　The strength of people’s livelihood security is temperature, and the transportation emergency pass system is implemented.

　　How to promote stable and healthy economic and social development while preventing and controlling the epidemic in a normal way? The "Measures" make clear provisions on corporate bail-out, transportation, medical services and subsidy policies.

　　The "Measures" require that online government affairs handling services be provided in a timely manner, and enterprises should be well assisted to ensure closed-loop management of key enterprises and key projects without stopping production or work.

　　Implement the transportation emergency pass system, reasonably set up transportation transfer stations, and ensure the smooth transportation of medical prevention and control materials, daily necessities, government reserve materials, postal express and other livelihood materials and important production materials such as agriculture, energy and raw materials.

　　Smooth emergency "green" channels for critically ill patients, pregnant women, newborns, etc., and urge medical institutions to implement the first-visit responsibility system, and may not refuse to provide medical services for patients on the grounds of epidemic prevention and control.

　　Increase the care and attention of frontline staff in epidemic prevention and control, implement relevant policies such as subsidies and allowances in accordance with relevant national and provincial regulations, and commend and reward those who have made outstanding contributions in accordance with relevant regulations.

　　The Measures also stipulate that people’s governments at all levels and their relevant departments, in violation of the provisions of the Measures, fail to perform their duties according to law in the prevention and control of epidemic situations, abuse their powers, neglect their duties or engage in malpractices for selfish ends, and their superior administrative organs shall order them to make corrections; The responsible person in charge and other directly responsible personnel shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. Other units and individuals in violation of the provisions of the measures shall be dealt with according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. (Zhang Jiaxuan/Wentu)

On the morning of October 30th, State Taxation Administration of The People’s Republic of China held a press conference, mainly introducing the tax authorities’ implementation of tax reduction and fee reduction, organization of tax revenue, deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the tax business environment in the first three quarters of this year.

 

The "report card" of tax reduction and fee reduction in the first three quarters was released

 

According to Cai Zili, executive deputy director of the Tax Reduction Office of the State Administration of Taxation and director of the revenue planning and accounting department, recently, the declaration of the "big levy period" ended in the third quarter of this year, and the State Administration of Taxation completed the statistical accounting of tax reduction and fee reduction in the first three quarters in time. In the first three quarters of this year, the country increased taxes and fees by 1,783.4 billion yuan, including 1,510.9 billion yuan in new taxes and 272.5 billion yuan in new social security fees. The new tax cuts mainly include 703.5 billion yuan in the VAT reform (including 118.4 billion yuan in the adjustment of the VAT rate on May 1 last year and 585.1 billion yuan in the deepening of the VAT reform this year), 182.7 billion yuan in the inclusive policy for small and micro enterprises, and 442.6 billion yuan in the two-step reform of personal income tax.

"The implementation of a larger tax reduction and fee reduction policy this year has a more obvious impact on the reduction of tax revenue." Cai Zili introduced that in the first three quarters, the national tax authorities organized tax revenue (excluding export tax rebates) of 11,265.8 billion yuan, an increase of 0.3%, and the growth rate dropped by 12.9 percentage points compared with the same period of last year. In the first three quarters, the tax burden level of various industries decreased to varying degrees year-on-year.For example,The new tax reduction of manufacturing industry was 473.8 billion yuan, accounting for 31.36% of the total tax reduction, and the industry tax burden decreased by 1.08 percentage points year-on-year; The new tax reduction in the wholesale and retail industry was 325.8 billion yuan, accounting for 21.56% of the total tax reduction, and the industry tax burden decreased by 3.27 percentage points year-on-year.Another example is,The construction industry, transportation, warehousing and postal services all increased tax reduction by 117.9 billion yuan, accounting for 7.8% of the total tax reduction. The tax burden of these two industries decreased by 0.63 and 0.35 percentage points respectively.

 

The effect of reducing taxes and fees to promote development and activation is further revealed.

 

Cai Zili introduced that since the implementation of the tax reduction and fee reduction policy, the tax authorities have made a preliminary analysis of the implementation effect of the policy while paying close attention to the implementation of the policy. The results show that the role of tax reduction and fee reduction in stabilizing economic development and stimulating the vitality of innovation and entrepreneurship has become increasingly apparent.

  -Tax cuts and fee reductions have taken root, stabilizing economic development expectations.Under the complicated and changeable economic situation at home and abroad, the tax reduction and fee reduction policy has fully played a countercyclical adjustment role, benefiting taxpayers and payers more directly and effectively, and stabilizing the economic development expectation. According to the survey data of the tax department, 92.2% of taxpayers believe that tax reduction and fee reduction have had a positive impact on the production and operation activities of enterprises and boosted the confidence of market participants.

-The rapid increase in R&D investment has stimulated the vitality of scientific and technological innovation.In recent years, China has repeatedly optimized and adjusted policies to encourage innovation, such as adding and deducting R&D expenses, so that enterprises have more funds for R&D innovation. According to the survey data of tax authorities, in the first three quarters, 45% of manufacturing taxpayers used the tax reduction and fee reduction bonus to increase investment in research and development. The research and development expenses of 100,000 key tax source enterprises monitored by the tax authorities in the first three quarters increased by 19.3% year-on-year, an increase of 3.4 percentage points over the whole year of 2018.

-The private economy enjoys a deep dividend and strengthens the foundation for good development.According to the data of the State Administration of Taxation, in the first three quarters, taxpayers in the private economy, including private enterprises and individual economies, increased their tax cuts by 964.4 billion yuan, accounting for 64% of the total tax cuts, benefiting the most. Most of the beneficiaries of the inclusive tax reduction policy for small and micro enterprises are the private economy. In the first three quarters, the private economy enjoyed the new tax reduction of 161.9 billion yuan, accounting for 88.61%. In the first three quarters, the sales revenue of the national private economy increased by 9.7% year-on-year, faster than the overall increase of 1.6 percentage points, and the investment in machinery and equipment increased by 8.9% year-on-year, faster than the overall increase of 2.8 percentage points.

-the improvement of residents’ spending power has stimulated the growth of social consumption.In the first three quarters, the personal income tax reform increased tax reduction by 442.6 billion yuan, with a cumulative per capita tax reduction of 1,764 yuan. The reduction of personal income tax has directly increased residents’ income and improved their spending power. According to the data of the State Administration of Taxation, in the first three quarters, the sales revenue of life service industry, which reflects residents’ consumption vitality, increased by 16.2%, while the sales revenue of Internet wholesale and retail increased by 16.8% year-on-year, which was 4.7 and 5.3 percentage points higher than the sales growth rate of tertiary industry respectively.

-the vitality of market players has stimulated the stability of social employment.In the first three quarters, there were 7.767 million new market players (including individual industrial and commercial households) who handled tax-related matters, with an average monthly increase of 863,000. The policy of tax reduction and fee reduction has enhanced the willingness to start a business, increased the activity of market players and created more jobs.

In addition, export enterprises have benefited significantly and their operating pressure has been effectively alleviated. In the first three quarters, export enterprises enjoyed a total tax reduction of 274.2 billion yuan, and at the same time, thanks to the increase of export tax rebate rate twice, export enterprises increased export tax rebate (exemption) by 40.9 billion yuan.

 

Simplify the procedures for tax administrative licensing and other matters.

 

Fu Shulin, director of the Tax Publicity Center and deputy director of the General Office of the State Administration of Taxation, said that in order to implement the State Council’s decision on deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the business environment, the State Administration of Taxation recently issued the "Announcement on Further Simplifying the Procedures for Tax Administrative Licensing Matters", which will further simplify the procedures, reduce the tax burden and improve service efficiency for only six tax administrative licensing matters, starting from December 1 this year.

-reduce the processing time.For some tax administrative licensing matters, the processing time will be further reduced on the basis of the legal time limit of 20 working days. For example, the time limit for the completion of three matters, such as the taxpayer’s deferred declaration and approval, and the approval of the maximum invoicing limit for special VAT invoices, has been reduced to less than 10 working days; The time limit for the approval of the taxpayer’s change of tax quota is reduced to less than 15 working days.

-degenerate application documents.Taxpayers are no longer required to fill in the approval form or approval form for the approval of deferred tax payment and declaration, but the relevant contents are incorporated into the Application Form for Tax Administrative License to realize "one form integration".

-reduce the materials submitted.For the approval of taxpayers’ deferred tax payment, five application materials, such as deferred tax payment report and balance sheet, were cancelled; For the approval of taxpayers’ deferred declaration, the applicant is no longer required to submit a separate statement of the situation, just fill in the relevant information briefly in the application form.

-simplify the delivery process.If the tax administrative license document is directly delivered to the applicant through the tax service window, and the applicant has no objection, it is only necessary for the applicant to sign or stamp at the end of the document and indicate the date of receipt, and it is not necessary to fill out the "Tax Document Delivery Receipt" separately.

At the same time, in order to promote opening wider to the outside world, help non-resident taxpayer to better enjoy the tax treaty treatment and reduce the tax burden, the State Administration of Taxation recently revised and issued the Administrative Measures for non-resident taxpayer to Enjoy the Treaty Treatment, which will be implemented as of January 1, 2020. Compared with the original method, the new method is more convenient to enjoy treatment, with more concise statements and clearer responsibilities. For example, the Measures greatly simplified the forms to be filled in by non-resident taxpayer, not only reducing the number from 10 to 1, but also further simplifying the contents, just filling in the basic information such as the taxpayer’s name and contact information and making a statement. For another example, the "Measures" stipulate that non-resident taxpayer enjoys the agreed treatment and implements the method of "self-judgment, declaration and enjoyment, and relevant materials are kept for future reference", that is, taxpayers who think that they meet the conditions for enjoying the agreed treatment, whether filing their own declarations or withholding declarations, do not need to submit other materials except reporting relevant statements, and will be kept for future reference.

 

Actively build a tax credit system that praises honesty and punishes dishonesty

 

"The implementation of the blacklist of tax violations and the joint disciplinary system is an important measure for the tax authorities to optimize law enforcement methods and improve the business environment." Fu Shulin said. In recent years, the tax authorities have actively and continuously promoted the "blacklist" of tax violations and the joint disciplinary system, and made great efforts to build a tax credit system that praises honesty and punishes dishonesty, and achieved remarkable results.

-cracking down on tax fraud and crimes.Since the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs and the People’s Bank of China launched a two-year special campaign to crack down on tax fraud in August 2018, as of September 2019, 176,300 enterprises suspected of tax fraud were investigated and dealt with according to law; Through strict investigation of "fake enterprises", it was found that 8.35 million VAT invoices were falsely issued, involving a tax amount of 155.8 billion yuan; By cracking down on "fake exports", the tax loss of 16.2 billion yuan was recovered, which initially curbed the rampant trend of false tax fraud and effectively guaranteed the implementation of the tax reduction and fee reduction policy.

-implementing the "blacklist" system for tax violations.Since the publication of "blacklist" cases in October 2014, as of September this year, the national tax authorities have published a total of 30,645 cases, of which the number of cases published in the first three quarters of this year alone reached 14,003. The tax authorities have included all the parties involved in the "blacklist" cases of tax violations in the D-level scope of tax credit, and taken stricter measures such as invoice management and export tax rebate audit according to law.

-promoting joint disciplinary work.From its launch in 2015 to September 2019, the tax authorities have pushed the "blacklist" information of tax violations to relevant departments for 393,000 times, including 192,700 times in the first three quarters of this year. A total of 24,600 "blacklisted" parties were restricted by the market supervision department to hold relevant positions in enterprises; 25,000 "blacklisted" parties were restricted from financing and credit granting by financial institutions; More than 30,000 "blacklisted" parties were restricted from obtaining government-supplied land and government financial support, which effectively shocked the parties to major tax violations and dishonesty cases.

-implementing the credit repair system.Since the establishment of the tax credit repair mechanism in April 2016, as of September this year, a total of 1,650 "blacklist" parties involved in tax evasion have withdrawn from the "blacklist" bulletin board after voluntarily paying taxes, late fees and fines, which reflects the guiding role of credit supervision in paying taxes in good faith.

 

Promote the implementation of convenience service measures in theme education

 

Fu Shulin introduced that in the first batch of education on the theme of "Do not forget your initiative mind, Keep in mind the mission" carried out in June-August this year, the State Administration of Taxation focused on the problems strongly reflected by taxpayers and payers, and launched 20 measures to facilitate tax payment in two batches, canceled 25 tax certification items, revised and promulgated the "Measures for the Administration of Tax Service Complaints", etc., and optimized the service experience from the aspects of reporting payment, convenient tax payment, invoice use and inter-departmental cooperation, and effectively improved the service.

Judging from the Global Business Environment Report 2020 recently released by the World Bank,The global ranking of China’s business environment has risen from 46th last year to 31st, and it has been ranked among the top ten economies with the greatest improvement in the global business environment for two consecutive years. Among them, the ranking of tax indicators has increased by 9 places this year on the basis of the previous two years, achieving "three consecutive rises". The World Bank believes that on the one hand, the main reason for the improvement in the ranking of tax indicators is that China has introduced a larger-scale tax reduction and fee reduction policy; On the other hand, China tax authorities have made remarkable achievements in implementing tax reduction and fee reduction, and continuously promoting the reform of tax payment facilitation.

Judging from the results of the special survey on taxpayer satisfaction in 2019 commissioned by the State Administration of Taxation,The comprehensive score of national taxpayer satisfaction was 84.42 points, which was 1.44 points higher than that of the same caliber in 2018, and it continued to maintain a steady and progressive trend. Over 90% of corporate taxpayers’ satisfaction was significantly improved, and the scores of 12366 tax service hotline, tax service office service, running at most once, applying for VAT invoices and tax return forms were comprehensively improved, which showed that local tax authorities were focusing on facilitating tax payment, finding gaps, grasping implementation and promoting rectification in theme education.

"At present, the second batch of theme education is being carried out in depth. Compared with the first batch of theme education, the tax department has more units and a large number, and it has more direct and closer contact with taxpayers and payers." Fu Shulin said that under the guidance of Socialism with Chinese characteristics Thought of the Supreme Leader in the New Era and in accordance with the requirements of the Regulations on Optimizing the Business Environment recently promulgated by the State Council, the tax authorities will further implement various new measures for tax payment for the convenience of the people, strive to achieve a lighter tax burden, shorter tax time, wider tax channels and better tax methods, and continue to lay a good combination of policies to benefit the people and serve the convenience of the people, further enhancing taxpayers.

Related links: 1.  Case study of honesty and credit construction in tax field

                    2.  Record of State Taxation Administration of The People’s Republic of China’s press conference