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    取消審批 簡化程序 持續增強納稅人獲得感

    ——稅務總局出臺《增值稅一般納稅人登記管理辦法》

    2018-1-25 13:30:16

     黨的十九大報告強調,轉變政府職能,深化簡政放權,創新監管方式。為深入貫徹落實“放管服”改革有關要求,進一步優化納稅服務,近日,國家稅務總局對《增值稅一般納稅人資格認定管理辦法》作出修訂,出臺了《增值稅一般納稅人登記管理辦法》(以下簡稱新《辦法》),進一步明確辦理增值稅一般納稅人登記的相關政策并自2018年2月1日起施行。

    審批變登記:“秒變”一般納稅人

    增值稅納稅人分為一般納稅人和小規模納稅人。如果是小規模納稅人,在購進貨物、勞務、服務、無形資產、不動產時即使取得了增值稅專用發票也不能用于抵扣;而成為一般納稅人后,既可以開具增值稅專用發票為客戶提供抵扣憑證,又能運用增值稅鏈條的抵扣機制從銷項稅額中抵扣進項稅額。

    以往一般納稅人資格認定是稅務行政審批項目,納稅人應當向其機構所在地主管稅務機關申請。一般納稅人資格認定的權限,在縣(市、區)國家稅務局或者同級別的稅務分局。

    為積極推進“放管服”改革,2015年2月,國務院印發了《關于取消和調整一批行政審批項目等事項的決定》,“增值稅一般納稅人資格認定”被列入取消的行政審批事項。為及時貫徹落實國務院決定,稅務總局制發了《國家稅務總局關于調整增值稅一般納稅人管理有關事項的公告》,作為過渡性規定,明確自2015年4月1日起將一般納稅人管理由審批制改為登記制。

    新《辦法》在原有過渡性規定的基礎上,以部門規章的形式,進一步明確取消稅務機關對一般納稅人資格的審批環節,將審批制改為登記制,主管稅務機關在對納稅人遞交的登記資料信息進行核對確認后,納稅人即可成為一般納稅人。

    中央財經大學教授樊勇表示,取消行政審批后,一般納稅人資格實行登記制,還權還責于納稅人,切實減輕納稅人負擔,有利于營造促進創新創業的營商環境,進一步激發市場活力。

    實現兩個簡化:辦理手續更便捷

    “一般納稅人資格由審批制改為登記制,有利于實現辦稅資料的精簡、辦稅時間的縮短和辦稅體驗的改進。”國家稅務總局有關負責人表示,隨著新《辦法》的出臺,稅務部門將進一步轉變管理方式,實現取消一般納稅人資格行政審批與強化事后監管的無縫銜接,確保將一般納稅人登記管理政策落實到位。

    據了解,與以往相比,新《辦法》在辦事程序上實現了兩個“簡化”,即辦稅資料和辦稅流程的簡化,辦理一般納稅人登記更加方便快捷。

    ——簡化辦稅資料。按照過去的審批制,納稅人年應稅銷售額超過小規模納稅人標準的,申請增值稅一般納稅人資格認定時應向主管稅務機關報送《增值稅一般納稅人申請認定表》,如果是年應稅銷售額未超過小規模納稅人標準以及新開業的納稅人,還應報送《稅務登記證》副本、財務負責人和辦稅人員的身份證明及其復印件等5項資料。

    實行登記制后,辦理一般納稅人登記所需的資料由以上6項減少為2項,納稅人只需攜帶稅務登記證件、填寫登記表格,就可以辦理一般納稅人登記事項。

    “我們還開通了‘增值稅一般納稅人登記免填單’服務,納稅人只需要帶著稅務登記證、公章及法人代表印章,一切信息都由窗口人員代為在電腦系統中錄入,不需要再手動填寫辦稅資料。”大連市中山區國稅局辦稅服務廳負責人介紹。

    ——簡化辦稅流程。在以前的審批制下,納稅人在申請一般納稅人資格時,由于稅務機關受理和審批環節分屬不同的部門,一窗通辦崗受理后,還要層層上報審核,規定辦結時間為20個工作日。此外,主管稅務機關受理納稅人申請以后,還要根據需要進行實地查驗并制作查驗報告。

     新《辦法》明確取消了實地查驗環節。主管稅務機關當場核對納稅人提交的資料,只要符合登記要求的,一般予以當場辦結;如果不符合填列要求或者填報內容與稅務登記信息不一致,稅務機關則會當場告知納稅人需要補正的內容。

    “新《辦法》將資格認定改為登記制后,只需攜帶公司稅務登記證件和公章就能辦理。少了資料報送和審批等待,我們更省心了。”安徽省黃山市屯溪百家千味餐飲公司財務負責人李璐感受到了稅務機關簡政放權的新氣象。

     適應稅制改革:登記管理更科學

    新《辦法》重新定義了年應稅銷售額,包括納稅申報銷售額、稽查查補銷售額、納稅評估調整銷售額。新《辦法》還明確銷售服務、無形資產或者不動產(以下簡稱“應稅行為”)有扣除項目的納稅人,其應稅行為年應稅銷售額按未扣除之前的銷售額計算;偶然發生的銷售無形資產、轉讓不動產的銷售額,不計入應稅行為年應稅銷售額。

    “新《辦法》對一些概念進行了重新定義和明確,是為了更好地與營改增等稅制改革適應銜接。”上海財經大學教授胡怡建指出,新的應稅銷售額計算方法更加清晰和科學合理。

    為與增值稅小規模納稅人按季申報相適應,新《辦法》對年應稅銷售額的計算屬期進行了補充,明確按季計算年應稅銷售額的內容,并規定納稅人在辦理登記手續時,可以自行選擇一般納稅人生效之日為當月1日或者次月1日。

    “新《辦法》在給納稅人更多自主權的同時,也對稅務機關后續管理提出了更高的要求。”江蘇省常州市國稅局總經濟師崔曉宇認為,把該放的充分放下去,把該管的堅決管起來,讓守信者一路綠燈,讓失信者寸步難行,有利于幫助納稅人降低涉稅風險,營造更加健康誠信的營商環境。

    “取消行政審批并不是一放了之,新《辦法》的出臺是深化稅務行政審批制度改革、加強事中事后管理的體現。”稅務總局貨物和勞務稅司負責人表示,下一步,稅務部門將從加強服務引導、實施有效監管、完善社會監督等方面,進一步規范增值稅一般納稅人登記管理工作,切實減輕納稅人的辦稅負擔,給予納稅人更多實實在在的獲得感。

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