为深入贯彻党的二十大精神和党中央、国务院重大战略部署，全面落实《重庆市加快建设西部陆海新通道五年行动方案（2023-2027年）》，重庆市税务局按照中办、国办印发的《关于进一步深化税收征管改革的意见》和国家税务总局关于进一步健全合作共赢的国际税收体系的要求，以推动共建“一带一路”高质量发展为引领，面向参与西部陆海新通道建设的各类市场主体，包括参与重庆自贸试验区、中新互联互通项目、国家级经开区、高新区、综合保税区等各类开放平台建设的广大境内外纳税人缴费人，聚力打造“渝税通”（Easy Taxation）税收服务西部陆海新通道建设品牌，努力实现办税易，税费服务便捷高效；沟通易，税企沟通渠道顺畅；惠企易，税收优惠精准落实；协调易，主体权益有效保障；最终实现陆海皆通：发挥税收职能作用助力西部陆海新通道加快打造成为内畅外联的开放通道、发展通道、战略通道，加快内陆开放高地更高水平建设的步伐，带动西部地区开放发展，特制定本行动计划。

一、开放平台税费治理整合行动

（一）推进各类开放平台税费治理“三统一”。以服务西部陆海新通道建设为牵引，整合各类开放平台税费事项，统一明确税收政策适用口径，统一税收执法标准尺度，统一创新税收服务举措，发挥叠加效应，助力开放平台提档升级。

（二）打造一站式新通道税收服务平台。将智慧税务纳入数字重庆建设整体布局，充分运用大数据、云计算、人工智能等现代信息技术，集成税收政策查询、办税通道接入、税企互动交流、个性特色服务等功能，依托数字陆海新通道官网和重庆市税务局门户网站两个主渠道，打造“渝税通”数字服务品牌，为参与西部陆海新通道建设市场主体提供“一站式”数字化、智能化、场景化服务。

（三）探索建立多方协同税费共治机制。加强与市口岸物流、发改、商务、外事等政府部门的合作协同，做到工作谋划同频，政策落实同步，服务措施同力。积极推动“13+2”省（区、市）税收征管服务协作，共同优化税收服务西部陆海新通道建设新举措，在有条件的领域探索执法标准统一、服务流程统一、执法结果互认，合力提升西部陆海新通道税收征管服务质效。

二、税收营商环境对标赶超行动

（四）更高标准优化西部陆海新通道税收营商环境。对标世界银行新一轮营商环境成熟度评估体系（B-READY），围绕税收监管框架完备性、税务公共服务可及性、企业办税效率三个纳税指标维度，持续深化西部陆海新通道建设税务领域“放管服”改革，维护纳税人缴费人合法权益，提升内陆开放高地建设税收软实力。

（五）营造国际化办税场景。推广中英双语税收宣传手册，设置中英双语窗口标识、办税指引，在有条件的办税服务厅开设英语服务专窗，提供小语种预约办税服务，试点推行多语种税收咨询，营造国际化税收服务氛围。充分发挥“非居民跨境办税”场景“全链条、智能化”的作用，以“用户全覆盖、办税无国界”电子税务局，为非居民企业办税提供简便畅通的跨境双语办税渠道。

（六）丰富中国（重庆）国际贸易单一窗口涉税功能。按照“集约建设、互联互通、协同联动”工作要求，打造备案单证电子化平台，进一步减资料、减事项、减纸质证明，持续压缩出口退税办理时间，加速企业资金回流，助力企业轻装上阵。

（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。

三、税费护航专项服务行动

（八）组建护航专家团队。聚焦参与西部陆海新通道建设的各类市场主体，组建“税护航”专家团队（Tax Helper），提供覆盖涉税注册登记、税费申报缴纳、优惠享受、证明开具、注销迁移等全生命周期全流程税费服务，助力培育壮大特色突出、外向度高、具有国际竞争力的优强企业。

（九）推行分类型专业化服务。助力骨干企业，对物流贸易供应链龙头企业、生产制造业产业链链主企业、高水平专业服务领军企业等，指定专人对接，快速响应，由专家团队及时研究问题解决方案，为企业排忧解难；关注重点行业，对“33618”现代制造业集群体系以及国际运输、仓储物流等通道建设重点行业，适时推送税费优惠政策、提示涉税风险点，扶持重点行业发展。

（十）发布分领域导航式税费指引。围绕市场主体参与西部陆海新通道建设相关税费政策、服务举措，发布“税锦囊”（Tax Navigation），汇集国际税收知识锦囊、出口退税服务手册等，支持企业“走出去”在RCEP大市场布局建设海外仓，开拓跨境电商新兴国际市场，助力外向型经济发展；跟踪研究重点国别（地区）税制，特别是RCEP成员国税制、我国与RCEP成员国签订的税收协定等，发布RCEP成员国税收指南，为重庆企业以西部陆海新通道为牵引开拓东盟市场、享受RCEP红利提供帮助。

四、跨境交易税费优惠直达行动

（十一）更加精准落实税费优惠红利。细化税费优惠政策执行口径，精简享受流程和手续，迭代升级信息系统，执行好延续实施和新出台税费优惠政策。加强优惠政策宣传辅导，完善精准推送标签体系，畅通税企沟通渠道，让“真金白银”以最快速度直达企业，切实把税收政策转化为发展活力，更好助力西部陆海新通道建设。

（十二）落实优化启运港退税政策。发挥果园港启运港退税红利优势，建立“启运港出口企业名录”，通过“一对一”宣传辅导等形式提升政策知晓度，引导更多出口、运输、港口运营企业切实享受政策红利。聚焦南向、西向、北向通道建设需求，积极争取国家层面扩大启运港范围，进一步扩大政策效应。

（十三）扩大境外旅客购物离境退税政策惠及面。推动扩大重庆离境退税商店数量规模，争取到2027年全市离境退税商店数量超过200家。开展境外旅客业务咨询，推行便捷支付，实现“即买即退”，提升境外旅客购物退税服务体验，增强境外旅客获得感，助力重庆建设国际消费中心城市。

（十四）支持外贸新业态新模式发展。优化市场采购贸易（MPT）试点企业备案和申报流程，规范市场采购贸易方式出口货物免税管理，争取将更多有实际需求企业纳入综合保税区一般纳税人资格试点范围，为跨境电商、外贸综合服务、市场采购贸易等外贸新业态新模式发展提供税收动能。

五、国际协调赋能增效行动

（十五）建设国际化税收人才队伍。立足税收服务西部陆海新通道建设，培养储备一批具备国际视野、外语突出、业务精湛、能参与各类外事活动的税收外语专业人才，建立一套复合型税收外语人才培养和使用制度机制，为高质量服务市场主体、更好参与西部陆海新通道建设贡献税务力量。

（十六）积极参与国际交流活动。积极参与川渝地区-湄公河国家地方合作论坛、中国（重庆）跨境电商交易会、西部陆海新通道国际合作论坛、中新金融峰会等高水平国际交流活动，争取承办国家税务总局“一带一路”税收征管合作机制相关活动，探索与中南半岛、孟中印缅、新亚欧大陆桥等国际经济走廊沿线国家税务部门的沟通互动，努力展现西部陆海新通道发展新形象。

（十七）维护跨境企业合法税收权益。充分发挥税收协定相互协商程序（MAP）作用，为跨境税费争议解决提供专项服务，维护好参与西部陆海新通道建设跨境企业合法税收权益。积极推动预约定价安排（APA）谈签，降低跨境交易转让定价风险，为跨境企业发展提供更高税收确定性。

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.