Focus on the Measures of the Fifth Batch of the “Spring Breeze Action for Convenient Tax Services”

BEIJING, Aug. 7 (Xinhua) — Title: Reducing Burdens and Enhancing Efficiency to Support the High-Quality Development of the Private Economy — Spotlight on the Measures of the Fifth Batch of the “Spring Breeze Action for Convenient Tax Services”

　　Xinhua News Agency reporter Wang Yuxiao

　　On the 6th, the State Taxation Administration issued a notice announcing that, building on the four batches of “Spring Breeze Tax Services” measures rolled out in the first half of this year, it will introduce and further refine an additional 28 measures. These new initiatives will focus on supporting the development of small, medium, and micro enterprises as well as individual business households, thereby bolstering the growth of the private sector. In what specific ways will these newly introduced policies and measures help ease the burden on private enterprises and enhance their vitality?

　　Accurately implement policies to ensure that tax and fee benefits are delivered promptly and enjoyed without delay.

　　The latest fifth batch of measures under the “Spring Breeze Action for Convenient Tax Services” closely aligns with the actual production and operational realities of private enterprises, articulating a series of specific provisions to further strengthen the implementation of tax and fee preferential policies, thereby ensuring that policy benefits are delivered promptly and fully realized.

　　Take the policy of additional tax deductions for R&D expenses as an example: Previously, in accordance with the State Council’s directives, the State Taxation Administration, together with relevant departments, introduced a new interim filing period in July as the effective date for claiming the additional deduction, thereby encouraging enterprises to increase their investment in R&D and innovation.

　　“To further enhance the convenience for enterprises in benefiting from the aforementioned policies, the notice explicitly stipulates that taxpayers who, for various reasons, failed to timely claim the additional deduction for R&D expenses during this year’s July tax filing period may, in August and September, make up for the benefit by amending their second-quarter (or June) corporate income tax provisional return.” According to Huang Yun, spokesperson for the State Taxation Administration, the tax authorities will also proactively collaborate with relevant departments to compile and issue case studies on the verification of R&D projects, helping eligible small, medium, and micro enterprises fully and accurately reap the policy dividends.

　　Professor Li Xuhong of the National Accounting Institute in Beijing believes that the newly introduced measures will effectively ensure that policy benefits are delivered swiftly and directly, encouraging private enterprises to increase their investment in innovation. This will play a positive role in boosting the vitality of private firms and supporting high-quality economic development.

　　To ensure that business entities are fully informed about and fully benefit from relevant policies, the notice also calls for the development and issuance of a list of tax and fee preferential policies supporting the growth and expansion of small and micro enterprises and individual business households, along with corresponding guidance; the refinement of mechanisms for the precise delivery of such policies; and the formulation and pilot implementation of the “Work Standards for Precise Delivery of Tax and Fee Policies,” thereby better enabling “policies to reach the right beneficiaries” and continuously expanding opportunities for enterprises to independently file applications and self‑apply eligible measures.

　　Innovate to enhance services and improve the convenience of tax filing and payment.

　　Focusing on further enhancing the convenience of tax filing and payment, the notice introduces and refines a series of specific measures. For instance, it adopts a “document retrieval and reuse” approach for 11 types of supporting documents, including the “Enterprise Financial Accounting System,” thereby reducing redundant submissions. Meanwhile, the State Taxation Administration and provincial tax authorities will concurrently establish direct liaison points for private enterprises, conduct regular visits and symposiums with them, and promptly address taxpayers’ and payers’ legitimate concerns.

　　“This time, a series of new measures have been introduced to further streamline tax and fee administration and enhance the response to public concerns, covering multiple aspects and stages of tax services for the private sector. By promptly addressing the legitimate demands of market entities and continuously improving mechanisms for resolving tax and fee disputes and addressing grievances, these initiatives will help businesses focus on operations and drive development,” said Yang Yanying, a professor at the School of Government, Central University of Finance and Economics.

　　This notice also introduces six specific cross-border tax‑related service measures, such as streamlining the forms required for enterprises to report overseas investments and income, reducing the frequency of submissions, and further easing the reporting burden on businesses.

　　Shen Xinguo, Director-General of the Taxpayer Services Department of the State Taxation Administration, stated that the tax authorities will further enhance the functionality of the 12366 cross-border service hotline, expanding channels for private enterprises to seek clarification and resolve their concerns. At the same time, the State Taxation Administration will launch an “Overseas Taxation Case Database” on its official website to help private enterprises mitigate tax risks and improve their compliance with tax laws as they expand internationally.

　　Optimize law enforcement methods and enhance the precision of tax administration.

　　This time, the tax authorities have introduced five measures to optimize enforcement practices, further advancing tax and fee collection in accordance with laws and regulations, strengthening inter‑regional coordination in tax enforcement, and striving to enhance the precision of tax administration.

　　Shen Xinguo stated that the new measures, while rigorously standardizing tax enforcement practices, employ rule-of-law thinking and innovate administrative enforcement approaches. On the one hand, they resolutely refrain from collecting excessive taxes and fees; on the other, they ensure that preferential tax and fee policies are fully implemented, thereby revitalizing business entities’ liquidity. These measures strike a balance between firmness and flexibility, seamlessly integrating legal principles with practical considerations, and effectively safeguarding the legitimate rights and interests of taxpayers and payers.

　　“In particular, this measure specifically stipulates that, for private enterprises that meet the criteria and are genuinely facing financial difficulties and have outstanding tax liabilities, the tax authorities will provide guidance to help them develop a plan to settle their arrears. For those who pay their taxes according to the agreed schedule, no compulsory enforcement measures will be taken for the time being. This approach helps enterprises navigate their challenges and demonstrates the tax authorities’ commitment to enforcing the law with empathy,” said Zhu Qing, Chief Professor at the Institute of Fiscal and Taxation Studies of Renmin University of China.

　　Huang Yun stated that the tax authorities will consistently respond proactively to the concerns of market entities, ensure the full and unwavering implementation of tax and fee preferential policies, introduce more practical measures that benefit businesses and convenience the public, and help a broad range of market entities better reap the dividends of national policies and achieve high-quality development.

[Editor-in-charge: Xue Tao]

Source: Xinhua Net