Notice of the State Administration of Taxation and the Ministry of Natural Resources on Further Deepening Information Sharing and Facilitating the Registration and Taxation of Real Estate
Tax General Cai Bank Issued [2022] No. 1
The tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the plan of the State Administration of Taxation, the offices of the commissioners of the State Administration of Taxation in various localities, the competent departments of natural resources of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the plan, and the Natural Resources Bureau of the Xinjiang Production and Construction Corps:
In order to further promote the reform of real estate registration facilitation, in accordance with the decision-making and deployment of the Party Central Committee and the State Council on optimizing the business environment, in accordance with the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the CPC Central Committee and the State Council, and the "Notice of the General Office of the State Council on Compressing the Time for Handling Real Estate Registration" (Guo Ban Fa [2019] No. 8), and continuously consolidate and expand the achievements of party history study and education, the following notice is hereby issued on further deepening the coordination between the tax department and the competent department of natural resources and strengthening information sharing:
I. Deepen departmental information sharing
Taxation departments and departments in charge of natural resources should base themselves on the reality of local informatization construction, closely strengthen cooperation, be guided by solving practical problems, reasonably determine the way of information sharing, and realize real-time sharing in a timely manner. By the end of 2022, all city and county tax departments and natural resource authorities in the country should realize the real-time sharing of information on the whole process of real estate registration and tax-related business.
(1) Information sharing content. The competent department of natural resources shall send to the tax department the unified acceptance of real estate registration applications and tax information. It mainly includes: real estate registration information such as the right holder, certificate number, co-ownership, real estate unit number, location, area, transaction price, type of rights, registration type, registration time, etc., as well as other registration information required for tax declaration.
The tax authorities shall send tax payment information to the competent departments of natural resources. It mainly includes: the taxpayer's name, certificate number, real estate unit number, whether it is tax payment, the time of tax payment, and other tax payment information required when applying for real estate registration.
(2) Methods of information sharing. In principle, the taxation departments and natural resource departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with independent planning status (hereinafter referred to as each province) should in principle realize information sharing through the construction of a "province-to-province" model, that is, the two departments should open up a sharing path at the provincial level, and realize the real-time sharing of real estate registration and tax information through the government service platform or connection line.
Where the conditions are not available for the time being, the provincial tax department may consult with the competent department of natural resources to achieve real-time information sharing in the form of an interface; for cities and counties where the basic platform for real estate registration information management has been migrated to the e-government extranet, real-time information sharing can be achieved by invoking the data interface deployed by the provincial tax department on the e-government extranet; cities and counties that have realized real-time information sharing can temporarily maintain the original sharing method. The competent departments of natural resources of each province should actively create conditions and work with the tax departments to promote the realization of the "province-to-province" model.
(3) Information sharing requirements. Provincial taxation departments and natural resources authorities should strengthen departmental coordination, jointly study and determine information sharing methods, formulate interface specification standards, complete interface development, and ensure that the information required for real estate registration and tax handling is shared in real time. It is necessary to establish a secure physical environment for information sharing, a network environment, and a data encryption and transmission mechanism to ensure data security. It is necessary to formulate an information sharing security system, and the shared information is only used for real estate registration and tax work to prevent data leakage and ensure information security.
Provincial taxation departments and natural resources authorities should further promote the work of "controlling taxes with land and saving land with taxes", and strengthen the sharing of cadastral data and information with real estate unit codes as key fields. Tax departments should speed up the construction of a database of urban land use tax and real estate tax sources based on geographic information systems, and continuously improve the quality and efficiency of tax collection and management; the competent departments of natural resources should strengthen cadastral surveys, establish and improve cadastral databases on the basic platform for real estate registration information management, and promote the sharing and application of cadastral data information.
Second, vigorously promote the "one-window work"
On the basis of consolidating the results of the work of "one-window acceptance and parallel processing", the tax department and the competent department of natural resources should take the real-time sharing of departmental information as a breakthrough and vigorously promote the online and offline "one-window work" supported by information technology. In principle, the business of real estate registration and joint tax handling should be accepted through the comprehensive window of "one-window handling", and may not be accepted separately and handled in series through a single window. By the end of 2022, all cities and counties in the country should achieve "one-window handling" of real estate registration and tax handling line; by the end of 2023, all cities and counties in the country should strive to achieve "online (handheld) handling" of real estate registration and tax handling.
(1) Realize "one-window work" offline. Provincial taxation departments and competent departments of natural resources should unify the business specifications of the offline comprehensive acceptance window, resolutely cancel the pre-link and merge similar links that violate laws and regulations, and set up separate business windows for special businesses such as tax rebates and dispute handling to further improve the experience of the masses of enterprises. It is necessary to actively promote the docking of the tax collection and management system of the tax department with the real estate registration system of the competent department of natural resources, apply information technology to integrate the business of various departments, and upgrade the "on-site transmission" of paper data to the "online circulation" of electronic data. It is necessary to carefully sort out and optimize the handling process, and after the unified receipt and unified entry of the comprehensive acceptance window, the real estate registration system of the competent department of natural resources will automatically push the information required by the tax department to the tax collection and management system. The tax department handles tax business in parallel, determines the tax amount in a timely manner, provides taxpayers with multi-channel payment methods, and strives to achieve the immediate completion of tax business on the spot. After the taxpayer pays the tax, the tax collection and management system gives real-time feedback on the tax payment information to the real estate registration system of the competent department of natural resources, and the competent department of natural resources shall register and issue certificates in accordance with law.
(2) Actively promote online "one-window work". Provincial tax departments and departments in charge of natural resources should focus on the goal of smart tax construction and "Internet + real estate registration", strengthen the integration of different business systems on the Internet, implement "one-time acceptance, automatic distribution, integrated handling, and smooth connection", and realize "at most one run" for registration, online application for taxation, on-site verification, or "no need to run once" for the whole online office. Each province should combine the actual conditions of the region, clarify the development level and application scope of the "one-window office" platform, coordinate and accelerate the development and application of mobile phone APPS, mini programs, etc., and gradually realize the "handheld handling" of real estate registration and tax handling. It is necessary to break through information and data barriers and unify process links, and realize the organic connection between online and offline business handling.
Third, earnestly ensure the orderly implementation of various tasks
Taxation departments and departments in charge of natural resources should draw wisdom and strength from the study and education of party history to continue to forge ahead, earnestly solve problems for the masses, and enhance the sense of gain and satisfaction of the masses.
(1) Raise your political standing. The provincial taxation departments and departments in charge of natural resources should attach great importance to the registration of real estate and the facilitation of tax handling, and regard this work as a powerful measure to consolidate and expand the achievements of party history study and education. It is necessary to take the initiative to report the work situation to the local party committee and government, and actively strive for the support of the party committee and the government in terms of information and data, funds, technology, and venues. It is necessary to strive to build real estate registration and tax handling into a local "vanguard" for optimizing the business environment, continue to standardize the work process, continuously improve the quality and efficiency of services, and create a harmonious, stable and sustainable government service environment.
(2) Refine task measures. The taxation departments of each province and the competent departments of natural resources should study and formulate implementation plans suitable for their respective regions as soon as possible, clarify the objectives and tasks, and refine specific measures. For cities and counties within the jurisdiction of the jurisdiction that have not yet realized information sharing, it is necessary to timely sort out statistics, analyze the reasons, formulate timetables and task maps, and hang up account cancellation numbers one by one. It is necessary to adhere to the problem orientation, take innovative measures according to local conditions, and solve existing problems in a timely manner.
(3) Vigorously grasp the implementation of responsibilities. Provincial taxation departments and natural resources authorities should focus on the goal of increasing performance appraisal and supervision, strict work standards, and compacting duties and tasks. When necessary, jointly carry out on-site supervision, follow up and guide, supervise the implementation of the work, ensure that the cities and counties achieve their work tasks on schedule, and timely benefit the results of the facilitation reform to the masses.
State Administration of Taxation, Ministry of Natural Resources
January 7, 2022