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（七）建立“税企联”常态化宣传服务机制。联合市级部门、院校机构等，面向参与西部陆海新通道建设企业，持续开展“税企联”（Tax - Enterprises Connectivity / TEC）系列活动，通过“点对点”“面对面”问需问计，宣传税收协定、出口退税等助力西部陆海新通道建设的税费政策，强化税企联动，营造税收助力“引进来”“走出去”双向开放良好氛围。
Action Plan for the Construction of
the New International Land-Sea Trade Corridor (ILSTC)
by Chongqing Municipal Tax Service, State Taxation Administration
To fully implement the spirit of the 20th National Congress of the Communist Party of China (CPC), major strategic arrangements of the CPC Central Committee and the State Council, and the Five Year Action Plan of Chongqing to Accelerate the Construction of a New Land-Sea Trade Corridor in the West (2023-2027), Chongqing Municipal Tax Service has formulated this Action Plan. With the aim to promote high-quality development of the Belt and Road Initiative, this Action Plan is drafted to serve all kinds of market entities involved in the New International Land-Sea Trade Corridor (ILSTC), including domestic and foreign taxpayers and fee payers participating in various open platforms, such as the Chongqing Pilot Free Trade Zone, the China-Singapore Interconnection Project, national-level economic development zones, high-tech zones and comprehensive bonded zones.
Chongqing Municipal Tax Service endeavors to build the brand “Easy Taxation” for the ILSTC, which features “easy taxation”—convenient and efficient taxation services; “easy communication”—smooth communication channels for enterprises; “easy benefits”—targeted preferential tax policies for eligible enterprises; “easy coordination”—effective protection of the rights and interests of taxpayers to create international land-sea connectivity. Tax contributions will be made in building the ILSTC into an open, development-oriented and strategic project that enables domestic coordination and international connectivity, and help build Chongqing into an “Inland Opening-up Highland” that can drive the development of the rest of China’s Western Regions.
1.Integrating Tax Services into Open Platforms
1.1 Promote the “triple unification” of tax governance on various open platforms
To facilitate the construction of the ILSTC, we will promote the “triple unification” of tax governance on open platforms: applicability of tax policies, tax enforcement standards, and innovative tax service initiatives. The effort aims to create synergy between platforms to improve their overall service level.
1.2 Build a one-stop tax service platform for the ILSTC
We will incorporate smart taxation into Chongqing’s overall digital development by making full use of modern information technology, including big data, cloud computing and artificial intelligence. A variety of functions will be integrated into the the ILSTC official website and Chongqing Municipal Tax Service official website, including tax policy inquiry, online self-service access, communication between tax authorities and enterprises, personalized services, etc. Through aforementioned efforts, we strive to build our digital tax service brand “Easy Taxation”, which is a one-stop solution of digital, intelligent, scene-based services for market entities participating in the ILSTC.
1.3 Explore and establish a collaborative governance mechanism on tax and fees
Better cooperation with the Municipal Port and Logistics Office, Development and Reform Commission, Commission of Commerce, Foreign Affairs Office and other government departments will be realized to harmonize work plans, synchronize policy implementation, and unify services. We will promote cooperation on tax collection, administration and taxpayer service in “13+2” provinces (autonomous regions and municipalities) to jointly optimize new tax measures for the ILSTC. We will explore the unification of law enforcement standards, service processes, and mutual recognition of law enforcement results in fields where conditions permit, so as to improve the quality and efficiency of tax collection, administration and service for the ILSTC.
2.Upgrading Tax Environment to World-Class Level
2.1 Optimize the tax environment for the ILSTC
We will benchmark our performance against the assessment criteria of Business Ready (a brand new project introduced by the World Bank Group) in line with all three pillars for the Taxation topic, namely Quality of Regulations on Taxation, Public Services Provided by the Tax Administration and Efficiency of Tax Systems in Practice. We will press ahead with reforms to streamline administration, delegate power, improve regulation and upgrade services in the tax environment for the ILSTC, protect the legitimate rights and interests of taxpayers and increase the “soft power” of tax environment for Chongqing as an “Inland Opening-up Highland”.
2.2 Provide multilingual taxpayer services
We will publish bilingual (Chinese and English) taxation brochures, and set up taxpayer service windows with bilingual (Chinese and English) signage and service guidance. English-language window services, non-English foreign languages reservation services and multilingual tax consultation can be realized in certain taxation halls. For non-resident cross-border taxation, we aim to build a digital tax bureau that provides “seamless and smart” services “covering all users, regardless of their nationalities”. Therefore, non-resident enterprises can have access to easy and smooth bilingual taxation services for their cross-border trade.
2.3 Diversify the tax-related functions of the website— China(Chongqing) International Trade Single Window
In accordance with the requirements of “intensive construction, interconnection and collaboration”, we will build an electronic platform for filing documents to reduce the number of documents, items and paper certificates required. In this way, we can reduce the processing time for export tax rebates, accelerate the return of enterprise funds, and ease the burden on enterprises.
2.4 Establish a regular service communication mechanism to promote Tax-Enterprises Connectivity (TEC)
Joining hands with municipal departments and institutions, we will continue to carry out “Tax-Enterprises Connectivity(TEC)” activities for enterprises participating in the ILSTC. Through one-on-one and face-to-face consultations, we will garner companies’ needs and suggestions, as well as communicate tax and fees policies for the ILSTC, including tax treaties and export rebates. Synergy between tax authorities and enterprises is to be expected, which would helpcreate an enabling environment for “bringing-in” and “going-out” enterprises.
3.Special Services from “Tax Helpers”
3.1 Build a team of experts who serve as “Tax Helpers”
We will build a team of “Tax Helpers” to cater to the different needs of market entities participating in the ILSTC. These experts will provide tax services covering the whole taxation process, including tax registration, tax declaration and payment, preferential treatment, certificate issuance, tax deregistration and relocation, etc. The team is set up to cultivate leading enterprises with outstanding characteristics, a focus on export, and high level of international competitiveness.
3.2 Offer specialized services by type
We will designate special staff to coordinate with leading enterprises in logistics, trade, supply chain, manufacturing and high-level professional services, so as to promptly respond to their needs. Our expert teams will work on solutions in time to solve problems for these enterprises. In addition, we will support the development of key industries with tax policies. For key enterprises from the “33618” modern manufacturing cluster system, the international transportation industry and warehousing logistics industry, we will timely communicate with them about preferential tax policies and remind them of tax-related risks.
3.3 Release taxation guidelines by industry in a navigation style
We will publish “Tax Navigation”, which introduces the tax policies and services designed for market entities participating in the ILSTC. “Tax Navigation” consists of international taxation knowledge and export tax refund service manuals, which provides guidance for “going-out” enterprises in their efforts to build overseas warehouses in the RCEP market. These enterprises can thus explore cross-border e-commerce opportunities in emerging international markets, which will contribute to the growth of export-oriented economy. We will follow and study the tax systems of key countries (regions), especially RCEP member states, as well as the tax agreements signed between China and RCEP member states. Tax guidelines for operations in RCEP member states will also be published to help enterprises in Chongqing explore the ASEAN markets and benefit from RCEP through the ILSTC.
4.Targeted Preferential Tax Policies for Cross-Border Trade
4.1 Implement preferential tax policies in a more targeted manner
We will refine our practices related to preferential tax policies, streamline taxation processes, timely upgrade our information systems, and conscientiously carry out conventional and newly-introduced policies. We will strengthen our communication and guidance of tax incentives, upgrade our precise push-tag system, and establish smooth communication channels for enterprises, so that enterprises can directly and timely receive “real benefits”. In this way, we can translate tax policies into vitality for the development of ILSTC.
4.2 Implement and optimize policies that?support tax refund at the departure port
We will give full play to the departure tax refund policy at Guoyuan Port and draft a “list of export enterprises at the departure port”. We will enhance policy awareness by one-on-one communication and guidance, so that more enterprises engaged in export, transportation and port operation can benefit from our preferential policies. Special attention will be paid to the needs of the southbound, westbound and northbound channels, so as to expand the scope of departure ports at the national level for more policy effects.
4.3 Expand the benefits of the tax refund policy for overseas visitors We aim to increase the number of departure tax refund shops in Chongqing to over 200 shops by 2027. We will set up a dedicated service inquiry line, put in place easy payment methods and offer “instant refund”, so as to improve the experience of tax refund service for overseas visitors. This will help improve their sense of satisfaction with shopping at Chongqing, thus building Chongqing into an international shopping destination.
4.4 Support the development of new forms and models of foreign trade
We will streamline the application and declaration process for Market Procurement Trade (MPT) pilot enterprises, standardize the management of export tax exemptions in MPT, and strive to bring more enterprises in need into the scope of trials for general taxpayer qualification in?integrated bonded areas, so as to provide new growth drivers for the development of new forms and models of foreign trade, such as cross-border e-commerce, integrated foreign trade services and MPT.
5.International Coordination for Greater Capacity and Higher Efficiency
5.1 Build an internationalized team of tax talents
To provide better tax services for the ILSTC, we aim to build a group of professional tax talents with global vision, outstanding foreign languages skills, as well as excellent tax competences and abilities to participate in international affairs. Correspondingly, we will establish mechanisms and systems for the cultivation and designation of talents with inter-disciplinary background in taxation and foreign languages, so as to provide better services for market entities involved in the ILSTC.
5.2 Actively participate in international exchange activities
We will actively engage in high-level international exchange activities, such as the Sichuan Chongqing Region-Mekong River Countries Local Cooperation Forum, China (Chongqing) Cross-border E-commerce Fair, the ILSTC International Cooperation Forum, and the China-Singapore Financial Summit. Meanwhile, we endeavor to host activities under the the Belt and Road Initiative Tax Administration Cooperation Mechanism. Moreover, we will continue to explore communication and interaction opportunities with the tax authorities of countries along international economic corridors, such as The China-Indochina Peninsula economic corridor (CICPEC), the Bangladesh-China-India-Myanmar (BCIM) Economic Corridor, and the New Eurasian Land Bridge. By doing all the above, we strive to present a new image in the development of the ILSTC.
5.3 Protect the legitimate tax rights and interests of cross-border enterprises
We will give full play to the Mutual Agreement Procedure (MAP) in resolving tax disputes in cross-border trade, so that the legitimate tax rights and interests of cross-border enterprises participating in the ILSTC can be protected. We will also actively conduct negotiations on the Advance Price Agreement (APA), so as to reduce the risk of transfer pricing in cross-border transactions and to provide higher tax certainty for cross-border enterprises.