Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status;
To:
Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status;
Special Commissioner Offices of the State Taxation Administration;
Units within the State Taxation Administration:
In order to thoroughly study and implement the spirit of the 20th National Congress of the Communist Party of China, conscientiously follow the deployments of the Central Economic Work Conference, the National Two Sessions, and the State Council Executive Meetings, and to rigorously implement the extended and optimized tax and fee preferential policies, the State Taxation Administration has launched the third batch of 20 measures under the "Convenient Tax Spring Breeze Action." These measures aim to ensure the timely and accurate implementation of tax and fee policies, boost market confidence, stabilize market expectations, drive the continued overall improvement of economic operations, and actively support high-quality development. The details are as follows:
I. Accelerating Policy Implementation
1. Improve and perfect the unified tax and fee policy guidance mechanism, continue to release timely policy Q&A to enhance the certainty and consistency of tax and fee policies, providing guarantees for their effective implementation.
2. Systematically review various tax and fee preferential policies, create clear and concise thematic policy lists, and push related policies to taxpayers and payers according to the applicable subjects, striving to ensure "policies find their recipients" and "delivering policies to the door."
3. In conjunction with the 32nd National Tax Awareness Month, widely utilize media and online platforms to strengthen policy publicity, offer targeted promotional guidance, and help taxpayers and payers accurately understand and timely apply various tax and fee preferential policies.
4. Track and evaluate the implementation of the tax and fee preferential policies introduced this year, analyze the policy impact, identify issues promptly, and propose optimization and improvement suggestions when necessary.
5. Continue to expand the scope of the tax reduction and fee exemption benefit statements, optimize the notification model, enhance information verification for the benefits, expand notification channels, and improve taxpayers' and payers' experience in receiving tax reduction and fee exemption benefits.
II. Enhancing Key Services
6.Conscientiously implement the “Regulations on Promoting the Development of Individual Industrial and Commercial Households,” and further optimize the procedures for changes in individual industrial and commercial household operators by improving information sharing, fully releasing the benefits of tax and fee preferential policies for individual industrial and commercial households.
7.Organize nationwide service activities for individual industrial and commercial households, taking targeted actions to help operators understand policies, master operational procedures, and enjoy benefits, continually alleviating difficulties and optimizing the business environment for individual industrial and commercial households.
8.Collaborate with the All-China Federation of Industry and Commerce to carry out the "Spring Rain Nurturing Seedlings" special action, ensuring that tax and fee preferential policies and innovative service measures are delivered to small and micro businesses in a timely manner, further supporting their healthy development.
9.Ensure that for Category I and Category II export enterprises, the average processing time for export VAT refunds (exemptions) in 2023 remains within 3 working days, further stimulating the vitality of export enterprises and supporting stable foreign trade development.
10.Develop guidelines for the R&D expense deduction policy, conduct extensive promotional guidance based on policy enjoyment conditions, and help enterprises fully benefit from the policy, encouraging increased investment in R&D.
III. Improving Response to Appeals
11.Through methods such as "process walkthroughs and listening to suggestions," strengthen research and investigation efforts, comprehensively collect issues, difficulties, and demands encountered by taxpayers and payers in enjoying policies, and promptly address, research, and respond, ensuring more effective policy implementation and safeguarding taxpayers' and payers' rights to fully enjoy policy benefits.
12.Deepen the application of big data in taxation to identify the potential needs of taxpayers and payers in relation to tax and fee preferential policies and services, explore personalized, collective policy pushes, and use tax credit prompts to help taxpayers avoid risks of non-compliance and encourage tax law adherence.
IV. Enhancing Convenience in Processing
13.Continue promoting the “Reduction of Certificates for the Convenience of the Public” policy, deepen the implementation of the tax certification commitment system, and provide convenience for taxpayers to declare and enjoy tax and fee preferential policies.
14.Further optimize the functions of the electronic tax bureau, enrich application scenarios, and promote the automation of tax reduction calculations and pre-filling of tax returns for policies such as half-tax for individual industrial and commercial households and tax preferential policies for small and micro enterprises, improving taxpayer experience and ensuring the stable implementation of tax and fee policies.
15.Automatically exempt enterprises with fewer than 30 employees from the employment-related social security fees, ensuring that the preferential policy is fully applied.
16.Proactively remind and promptly process refunds for contributions already paid in the first quarter for those eligible for preferential social security policies, ensuring that the benefits reach the recipients.
17.Facilitate the retrospective enjoyment of VAT refunds for logistics enterprises' large commodity storage facilities under the urban land use tax preferential policy; in regions where the urban land use tax is declared monthly, create a list of VAT refund claimants, and send pre-filled tax refund applications to expedite review and enhance refund efficiency.
18.Further expand online processing channels for real estate tax registrations, using tax apps, WeChat mini-programs, and other platforms to provide richer services on mobile devices, better meet taxpayers' personalized needs, and strengthen inter-departmental information sharing to improve processing efficiency.
V. Standardizing Law Enforcement
19.Standardize the provision of personalized services by tax professional service agencies to taxpayers and payers in accordance with market principles, helping taxpayers enjoy tax benefits in a fast and legal manner; strictly punish bad tax intermediaries who induce or mislead taxpayers into tax violations, protect taxpayers' credit, and safeguard national tax security.
20.Further advance the electronic delivery of tax documents, gradually reduce the need for taxpayers to sign paper documents, and reduce the tax burden on taxpayers.
Tax authorities at all levels should further enhance their sense of responsibility and urgency, strengthen systematic thinking and scientific planning, creatively carry out work based on local conditions, and ensure the comprehensive and effective implementation of the extended and optimized tax reduction and fee exemption policies. They should work diligently to resolve difficulties for taxpayers and payers, reduce burdens, and improve efficiency, effectively supporting the implementation of the decisions of the Central Committee of the Communist Party of China and the State Council.
State Taxation Administration
Ministry of Industry and Information Technology
April 4, 2023
Attachment: Work Task Schedule for the Third Batch of "Spring Breeze Taxation Convenience Action"
No. | Category | Measures |
1 | Policy Implementation | Improve and standardize the unified tax and fee policy framework, continuously publish timely policy Q&A, and enhance the certainty and consistency of tax and fee policies, providing assurance for the effective and detailed implementation of various tax and fee policies. |
2 |
| Systematically review various tax and fee preferential policies, create a concise and easily understandable policy list categorized by themes, and classify and push relevant tax and fee preferential policies to taxpayers and fee-payers according to the applicable subjects, striving to achieve "policies finding people" and "delivering policies to the door." |
3 |
| In conjunction with the 32nd National Taxation Publicity Month, widely utilize media and online platforms to strengthen policy advocacy, conduct targeted promotional guidance, and help taxpayers and fee-payers accurately understand and apply tax and fee preferential policies in a timely manner. |
4 | Accelerating Policy Implementation | Follow up on the various tax and fee preferential policies introduced this year, conduct in-depth evaluations of policy execution, promptly identify issues, and offer recommendations for optimization and improvement. |
5 |
| Further promote the distribution of tax reduction and fee reduction benefit bills and expand the scope of distribution. Optimize the delivery mode, improve the verification level of benefit bill information, and expand delivery channels to enhance taxpayers' and fee-payers' sense of gaining from tax reductions and fee reductions. |
6 | Enhancing Key Services | Thoroughly implement the "Regulations on Promoting the Development of Individual Industrial and Commercial Households," strengthen information sharing, further optimize the process for business operator changes in individual industrial and commercial households, and fully unleash the tax and fee preferential policy benefits for individual industrial and commercial households. |
7 |
| Organize a national service month for individual industrial and commercial households within the tax system, take targeted measures to help individual industrial and commercial households understand policies, know how to operate, and enjoy the benefits, continuously alleviating difficulties and optimizing the business environment. |
8 |
| Collaborate with the All-China Federation of Industry and Commerce to carry out the "Spring Rain Nourishes Seedlings" campaign, ensuring that various tax and fee preferential policies and innovative service measures promptly benefit small and micro enterprises, continuously supporting their healthy development. |
9 |
| Ensure that the average processing time for export tax rebates (refunds and exemptions) for Class 1 and Class 2 export enterprises in 2023 remains within 3 working days, further stimulate the vitality of export enterprises, and support steady foreign trade development. |
10 |
| Develop guidelines for R&D expense additional deductions, conduct comprehensive policy promotion and guidance based on the use of preferential policies, help enterprises fully enjoy policy benefits, and encourage greater R&D investment. |
11 | Improving Response Efficiency to Requests | Conduct thorough research and gather feedback through methods like "process walkthroughs and listening to suggestions," comprehensively collect issues, difficulties, and requests faced by taxpayers and fee-payers in enjoying policies, process them in a timely manner, provide feedback, and promote more effective and efficient policy implementation to ensure that taxpayers and fee-payers fully enjoy policy benefits. |
12 |
| Deepen the use of big data in taxation to identify potential needs in tax and fee preferential policies, services, and other areas for taxpayers and fee-payers. Explore personalized and integrated policy push notifications and tax credit reminders, helping taxpayers prevent risks of dishonesty in a timely manner, correct credit issues, and enhance tax compliance. |
13 | Improving Convenience of Service | Continue promoting the "Reducing Certificates for Convenience" initiative, implement a commitment-based system for informing and promising tax certification matters, and make it easier for taxpayers to apply for and enjoy tax and fee preferential policies. |
14 |
| Continue optimizing the electronic tax bureau functions, expand application scenarios, promote the automatic calculation of tax reductions and automatic pre-filling of declarations for policies like the reduced taxation for individual industrial and commercial households and small-scale micro-profit enterprises, improving taxpayers’ experience and ensuring that tax and fee preferential policies are accurately and steadily implemented. |
15 | Improving Convenience of Service | Automatically exempt enterprises with fewer than 30 employees from the disability insurance fund, ensuring that eligible enterprises fully enjoy the preferential policies. |
16 |
| Actively remind and promptly refund fees paid in the first quarter for fee-payers eligible for the disability insurance fund preferential policies to ensure the policies are effectively implemented. |
17 |
| Handle the retroactive application of urban land use tax preferential policies for logistics enterprises' large commodity storage facilities and accelerate the tax rebate review process by forming a list of tax rebate applicants in areas with monthly urban land use tax filings, targeting the delivery of pre-filled tax rebate application forms. |
18 |
| Further expand online channels for property registration tax and fee handling, using tax apps and WeChat mini-programs to offer more comprehensive mobile services, better meeting taxpayers’ personalized needs, and strengthening inter-departmental information sharing to improve processing efficiency. |
19 | Enhancing Regulatory Enforcement | Standardize the promotion of tax-related professional service agencies to provide personalized services to taxpayers and fee-payers based on market principles, helping them enjoy tax benefits quickly and in compliance with regulations. Strictly punish tax intermediaries who induce or mislead taxpayers into committing tax violations, protect taxpayers' credit, and maintain national tax security. |
20 |
| Further advance the electronic delivery of tax documents, gradually reduce the need for taxpayers to sign paper documents, and alleviate the burden on taxpayers in handling taxes. |
![Regulatory Updates Notice of the State Taxation Administration on Implementing and Refining Tax and Fee Preferential Policies with the Launch of the Third Batch of Measures under the "Convenient Tax Spring Breeze Action" (State Taxation Administration Notice [2023] No. 38)](/uploads/images/2025/0220/jN4PD09IzORmXFq0Ghb3fS57xqpY4c4YB4KSrdLT.jpg)
