中證網訊(xun)（記者 趙白執南）為(wei)進(jin)一步深化稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)領域(yu)“放管服”改革(ge)、優化稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)營商環(huan)境，國家稅(shui)(shui)(shui)(shui)(shui)務總局發布(bu)《關(guan)于簡并(bing)稅(shui)(shui)(shui)(shui)(shui)費申(shen)(shen)報(bao)(bao)(bao)(bao)有關(guan)事(shi)項的公(gong)告》，決定6月1日起在(zai)全國范(fan)圍內推行(xing)財(cai)產(chan)和(he)行(xing)為(wei)稅(shui)(shui)(shui)(shui)(shui)合并(bing)申(shen)(shen)報(bao)(bao)(bao)(bao)，將城鎮土(tu)地(di)使用(yong)稅(shui)(shui)(shui)(shui)(shui)、房產(chan)稅(shui)(shui)(shui)(shui)(shui)、車(che)船稅(shui)(shui)(shui)(shui)(shui)、印花稅(shui)(shui)(shui)(shui)(shui)、耕地(di)占用(yong)稅(shui)(shui)(shui)(shui)(shui)、資源稅(shui)(shui)(shui)(shui)(shui)、土(tu)地(di)增值稅(shui)(shui)(shui)(shui)(shui)、契稅(shui)(shui)(shui)(shui)(shui)、環(huan)境保護稅(shui)(shui)(shui)(shui)(shui)、煙葉稅(shui)(shui)(shui)(shui)(shui)等10個財(cai)產(chan)和(he)行(xing)為(wei)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)種(zhong)合并(bing)申(shen)(shen)報(bao)(bao)(bao)(bao)，實現“簡并(bing)申(shen)(shen)報(bao)(bao)(bao)(bao)表(biao)，一表(biao)報(bao)(bao)(bao)(bao)多稅(shui)(shui)(shui)(shui)(shui)”，即納稅(shui)(shui)(shui)(shui)(shui)人在(zai)申(shen)(shen)報(bao)(bao)(bao)(bao)多個稅(shui)(shui)(shui)(shui)(shui)種(zhong)時，不(bu)再單獨使用(yong)分稅(shui)(shui)(shui)(shui)(shui)種(zhong)申(shen)(shen)報(bao)(bao)(bao)(bao)表(biao)，而是在(zai)一張納稅(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)(bao)(bao)表(biao)上同時申(shen)(shen)報(bao)(bao)(bao)(bao)多個稅(shui)(shui)(shui)(shui)(shui)種(zhong)，進(jin)一步便利納稅(shui)(shui)(shui)(shui)(shui)人。

　　國(guo)家稅(shui)(shui)務總局財產和(he)行為(wei)稅(shui)(shui)司(si)副司(si)長(chang)劉宜介紹，財產和(he)行為(wei)稅(shui)(shui)合(he)并(bing)(bing)申報整體(ti)改造了10個(ge)稅(shui)(shui)種的(de)申報流(liu)程，進(jin)一步(bu)優化(hua)了辦稅(shui)(shui)流(liu)程。合(he)并(bing)(bing)申報后，表(biao)(biao)單數量和(he)需填(tian)寫(xie)的(de)數據(ju)項大幅減(jian)少，新申報表(biao)(biao)可實(shi)現已有(you)數據(ju)自(zi)動預填(tian)，將有(you)效(xiao)減(jian)輕納稅(shui)(shui)人填(tian)報負擔。同時，合(he)并(bing)(bing)申報利用信息化(hua)手段實(shi)現稅(shui)(shui)額自(zi)動計(ji)算、數據(ju)關聯比對、申報異常提(ti)示等，將有(you)效(xiao)避免漏報、錯報，確保申報質量，并(bing)(bing)有(you)利于(yu)優惠政策及(ji)時落實(shi)到(dao)位。

　　據悉，針對納(na)稅(shui)(shui)(shui)人(ren)普遍關注(zhu)的怎樣進(jin)行合(he)并申(shen)報(bao)(bao)的問題，稅(shui)(shui)(shui)務總局已向社會發布了(le)(le)《財(cai)產和(he)行為(wei)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)表(biao)(biao)(biao)》和(he)《稅(shui)(shui)(shui)源(yuan)明細(xi)表(biao)(biao)(biao)》。各(ge)稅(shui)(shui)(shui)種統一使用《財(cai)產和(he)行為(wei)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)表(biao)(biao)(biao)》，申(shen)報(bao)(bao)前(qian)，需(xu)要填報(bao)(bao)《稅(shui)(shui)(shui)源(yuan)明細(xi)表(biao)(biao)(biao)》維護納(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)的基本信息，征(zheng)管(guan)系統將根據已有(you)的各(ge)稅(shui)(shui)(shui)種《稅(shui)(shui)(shui)源(yuan)明細(xi)表(biao)(biao)(biao)》自動(dong)生成《財(cai)產和(he)行為(wei)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)表(biao)(biao)(biao)》，納(na)稅(shui)(shui)(shui)人(ren)審核(he)確認后即可(ke)完(wan)成申(shen)報(bao)(bao)，有(you)效減輕了(le)(le)納(na)稅(shui)(shui)(shui)負擔。

　　值得注意的(de)是，合并(bing)申(shen)(shen)(shen)報(bao)不強制(zhi)要求一次性申(shen)(shen)(shen)報(bao)當(dang)期全部稅(shui)(shui)種(zhong)(zhong)，納稅(shui)(shui)人(ren)可(ke)以自(zi)由選擇(ze)一次性或分別(bie)申(shen)(shen)(shen)報(bao)各(ge)稅(shui)(shui)種(zhong)(zhong)，合并(bing)申(shen)(shen)(shen)報(bao)支持單(dan)稅(shui)(shui)種(zhong)(zhong)更正(zheng)。不同(tong)納稅(shui)(shui)期限的(de)稅(shui)(shui)種(zhong)(zhong)也可(ke)以合并(bing)申(shen)(shen)(shen)報(bao)。6月1日后，10個(ge)稅(shui)(shui)種(zhong)(zhong)原有(you)的(de)申(shen)(shen)(shen)報(bao)表將停止使(shi)用(yong)，不動產(chan)登(deng)記辦稅(shui)(shui)有(you)關(guan)申(shen)(shen)(shen)報(bao)表單(dan)仍可(ke)繼續使(shi)用(yong)。