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{"sheet":"尽量网上办","index":0,"n_rows":35,"n_cols":3,"rows_kept":35,"merged":[[0,0,0,2],[1,0,1,2],[3,1,4,1],[5,1,6,1],[7,1,26,1],[27,1,32,1],[33,1,34,1]]}
["附件3-1："]
["办税事项“尽量网上办”清单\n（共5大类32个事项）"]
["序号","事项类别","事项名称"]
[1,"报告类","自然人纳税人信息采集"]
[2,null,"发包、出租情况报告"]
[3,"税务登记类","房地产项目登记"]
[4,null,"银税扣款协议签订"]
[5,"税务申报类","自然人纳税人个人所得税自行纳税申报"]
[6,null,"生产、经营纳税人个人所得税自行纳税申报"]
[7,null,"房产税申报"]
[8,null,"城镇土地使用税申报"]
[9,null,"土地增值税纳税申报（从事房地产开发的纳税人预征适用）"]
[10,null,"耕地占用税申报"]
[11,null,"资源税申报"]
[12,null,"印花税申报"]
[13,null,"车船税申报"]
[14,null,"城市维护建设税申报"]
[15,null,"文化事业建设费申报"]
[16,null,"教育费附加和地方教育附加申报"]
[17,null,"委托代征申报"]
[18,null,"扣缴车船税申报"]
[19,null,"扣缴非居民企业所得税申报"]
[20,null,"扣缴个人所得税申报"]
[21,null,"代扣代缴文化事业建设费申报"]
[22,null,"代扣代缴、代收代缴报告"]
[23,null,"财务会计报告报送"]
[24,null,"企业所得税申报"]
[25,"税收优惠类","房产税减免"]
[26,null,"城镇土地使用税减免"]
[27,null,"企业所得税减免"]
[28,null,"个人所得税减免"]
[29,null,"印花税减免"]
[30,null,"城市维护建设税、教育费附加和地方教育附加减免"]
[31,"证明类","完税证明开具"]
[32,null,"开具个人所得税完税证明"]

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["附件3-2:"]
["办税事项“最多跑一次”清单\n（共5大类51个事项129个分项）"]
["序号","事项类别","事项名称"]
[1,"报告类","自然人纳税人信息采集"]
[2,null,"扣缴税款登记"]
[3,null,"存款账户账号报告"]
[4,null,"财务会计制度及核算软件备案报告"]
[5,null,"欠税人处置不动产或大额资产报告"]
[6,null,"纳税人合并分立情况报告"]
[7,null,"发包、出租情况报告"]
[8,"发票类","代开增值税发票（地税）","代开增值税发票（地税）-其他个人出租不动产代开发票"]
[9,null,null,"代开增值税发票（地税）-纳税人销售其取得的不动产代开发票"]
[10,"申报类","居民企业所得税月（季）度预缴纳税申报（适用查账征收）"]
[11,null,"居民企业所得税月（季）度预缴纳税申报（适用核定征收）"]
[12,null,"居民企业所得税年度纳税申报（适用查账征收）"]
[13,null,"居民企业所得税年度纳税申报（适用核定征收）"]
[14,null,"居民企业清算企业所得税申报"]
[15,null,"自然人纳税人个人所得税自行纳税申报"]
[16,null,"生产、经营纳税人个人所得税自行纳税申报"]
[17,null,"房产税申报"]
[18,null,"城镇土地使用税申报"]
[19,null,"土地增值税纳税申报（从事房地产开发的纳税人预征适用）"]
[20,null,"耕地占用税申报"]
[21,null,"资源税申报"]
[22,null,"印花税申报"]
[23,null,"车船税申报"]
[24,null,"城市维护建设税申报"]
[25,null,"教育费附加和地方教育附加申报"]
[26,null,"委托代征申报"]
[27,null,"扣缴车船税申报"]
[28,null,"扣缴非居民企业所得税申报"]
[29,null,"扣缴个人所得税申报"]
[30,null,"代扣代缴证券交易印花税申报"]
[31,null,"代扣代缴、代收代缴报告"]
[32,null,"财务会计报告报送"]
[33,null,"关联申报"]
[34,null,"国别报告"]
[35,null,"成本分摊协议副本报送"]
[36,null,"契税申报"]
[37,null,"社会保险费缴费申报"]
[38,null,"残疾人就业保险金申报"]
[39,null,"对纳税人延期申报的核准"]
[40,null,"对纳税人延期缴纳税款的核准"]
[41,"备案类","非居民企业享受税收协定待遇办理"]
[42,null,"企业所得税优惠备案","国债利息收入免征企业所得税"]
[43,null,null,"取得的地方政府债券利息收入免征企业所得税"]
[44,null,null,"符合条件的居民企业之间的股息、红利等权益性投资收益免征企业所得税"]
[45,null,null,"内地居民企业连续持有H股满12个月取得的股息红利所得免征企业所得税"]
[46,null,null,"符合条件的非营利组织的收入免征企业所得税"]
[47,null,null,"中国清洁发展机制基金取得的收入免征企业所得税"]
[48,null,null,"投资者从证券投资基金分配中取得的收入暂不征收企业所得税"]
[49,null,null,"综合利用资源生产产品取得的收入在计算应纳税所得额时减计收入"]
[50,null,null,"金融、保险等机构取得的涉农贷款利息收入、保费收入在计算应纳税所得额时减计收入"]
[51,null,null,"取得企业债券利息收入减半征收企业所得税"]
[52,null,null,"开发新技术、新产品、新工艺发生的研究开发费用加计扣除"]
[53,null,null,"安置残疾人员及国家鼓励安置的其他就业人员所支付的工资加计扣除"]
[54,null,null,"从事农、林、牧、渔业项目的所得减免征收企业所得税"]
[55,null,null,"从事国家重点扶持的公共基础设施项目投资经营的所得定期减免企业所得税"]
[56,null,null,"从事符合条件的环境保护、节能节水项目的所得定期减免企业所得税"]
[57,null,null,"符合条件的技术转让所得减免征收企业所得税"]
[58,null,null,"实施清洁发展机制项目的所得定期减免企业所得税"]
[59,null,null,"符合条件的节能服务公司实施合同能源管理项目的所得定期减免企业所得税"]
[60,null,null,"创业投资企业按投资额的一定比例抵扣应纳税所得额"]
[61,null,null,"有限合伙制创业投资企业法人合伙人按投资额的一定比例抵扣应纳税所得额"]
[62,null,null,"符合条件的小型微利企业减免企业所得税"]
[63,null,null,"国家需要重点扶持的高新技术企业减按15％的税率征收企业所得税"]
[64,null,null,"经营性文化事业单位转制为企业的免征企业所得税"]
[65,null,null,"动漫企业自主开发、生产动漫产品定期减免企业所得税"]
[66,null,null,"技术先进型服务企业减按15%的税率征收企业所得税"]
[67,null,null,"支持和促进重点群体创业就业企业限额减征企业所得税"]
[68,null,null,"扶持自主就业退役士兵创业就业企业限额减征企业所得税"]
[69,null,null,"集成电路线宽小于0、8微米（含）的集成电路生产企业定期减免企业所得税"]
[70,null,null,"线宽小于0、25微米的集成电路生产企业减按15%税率征收企业所得税"]
[71,null,null,"投资额超过80亿元的集成电路生产企业减按15%税率征收企业所得税"]
[72,null,null,"线宽小于0、25微米的集成电路生产企业定期减免企业所得税"]
[73,null,null,"投资额超过80亿元的集成电路生产企业定期减免企业所得税"]
[74,null,null,"新办集成电路设计企业定期减免企业所得税"]
[75,null,null,"符合条件的集成电路封装、测试企业定期减免企业所得税"]
[76,null,null,"符合条件的集成电路关键专用材料生产企业、集成电路专用设备生产企业定期减免企业所得税"]
[77,null,null,"符合条件的软件企业定期减免企业所得税"]
[78,null,null,"国家规划布局内重点软件企业可减按10%的税率征收企业所得税"]
[79,null,null,"国家规划布局内集成电路设计企业可减按10%的税率征收企业所得税"]
[80,null,null,"符合条件的生产和装配伤残人员专门用品企业免征企业所得税"]
[81,null,null,"购置用于环境保护、节能节水、安全生产等专用设备的投资额按一定比例实行税额抵免"]
[82,null,null,"固定资产或购入软件等可以加速折旧或摊销"]
[83,null,null,"固定资产加速折旧或一次性扣除"]
[84,null,null,"享受过渡期税收优惠定期减免企业所得税"]
[85,null,"个人所得税优惠备案","残疾、孤老人员和烈属的所得个人所得税优惠"]
[86,null,null,"科研机构、高等学校科技成果转化个人所得税优惠（以股份或出资比例奖励科技人员暂不征税）"]
[87,null,null,"外籍个人取得的相关补贴个人所得税优惠"]
[88,null,null,"个人转让自用5年以上，家庭唯一生活用房个人所得税优惠"]
[89,null,null,"个人无偿受赠或继承不动产个人所得税优惠"]
[90,null,null,"个人取得城镇房屋拆迁补偿款个人所得税"]
[91,null,null,"离婚析产分割房屋产权个人所得税优惠"]
[92,null,null,"对在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，只就由中国境内公司、企业以及其它经济组织或者个人支付的部分缴纳个人所得税"]
[93,null,null,"见义勇为奖金个人所得税优惠"]
[94,null,null,"种植业、养殖业、饲养业、捕捞业所得减免个人所得税优惠"]
[95,null,null,"个体户、个人独资合伙企业在生产经营过程中发生的资产损失扣除"]
[96,null,null,"外籍个人在中国期间取得来华之前的工资薪金所得不征个人所得税"]
[97,null,null,"股权激励个人所得税优惠计税方法备案"]
[98,null,null,"企业年金、职业年金计划个人所得税递延纳税备案"]
[99,null,null,"非居民个人享受税收协定待遇办理"]
[100,null,null,"随军家属从事个体经营个人所得税优惠"]
[101,null,null,"自主择业军队转业干部从事个体经营个人所得税优惠"]
[102,null,null,"退役士兵从事个体经营个人所得税优惠"]
[103,null,null,"促进重点群体创业就业个人所得税优惠"]
[104,null,null,"低收入住房保障家庭住房租赁补贴的个人所得税优惠"]
[105,null,"企业年金、职业年金计划报告"]
[106,null,"股权激励或以技术成果投资入股递延纳税报告"]
[107,null,"非居民个人享受税收协定待遇办理"]
[108,null,"资源税优惠备案"]
[109,null,"印花税优惠备案","国家指定的收购部门与村民委员会、农民个人书立的农副产品收购合同印花税优惠。"]
[110,null,null,"无息、贴息贷款合同印花税优惠。"]
[111,null,null,"外国政府、国际金融组织向中国政府、国家金融机构提供优惠贷款所书立的合同印花税优惠。"]
[112,null,null,"财产所有人将财产赠给政府、抚养孤老伤残人员的社会福利单位、学校所立的书据印花税优惠。"]
[113,null,null,"已缴纳印花税的凭证的副本或者抄本印花税优惠。"]
[114,null,null,"企业改制过程中印花税优惠。"]
[115,null,null,"被撤销金融机构接收债权、清偿债务过程中签订的产权转移书据印花税优惠。"]
[116,null,null,"农民专业合作社与本社成员签订的农业产品和农业生产资料购销合同印花税优惠。"]
[117,null,null,"金融机构与小型、微型企业签订的借款合同印花税优惠。"]
[118,null,null,"饮水工程运营管理单位为建设饮水工程取得土地使用权而签订的产权转移书据，以及与施工单位签订的建设工程承包合同印花税优惠。"]
[119,null,null,"对改造安置住房经营管理单位、开发商与改造安置住房相关以及购买安置住房的个人涉及的印花税优惠。"]
[120,null,null,"促进公共租赁住房发展印花税优惠。"]
[121,null,null,"高校学生公寓租赁合同印花税优惠。"]
[122,null,null,"发行单位之间，以及发行单位与订阅单位或个人之间书立征订凭证印花税优惠。"]
[123,null,null,"飞机租赁企业印花税优惠。"]
[124,null,null,"部分国家储备商品印花税优惠。"]
[125,null,null,"经营性文化事业单位转制中资产评估增值、资产转让或划转印花税优惠。"]
[126,null,"非居民企业股权转让适用特殊性税务处理的备案"]
[127,"证明类","完税证明开具"]
[128,null,"开具个人所得税完税证明"]
[129,null,"《资源税管理证明》开具"]

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["附件3-3："]
["办税事项“时间减一半”清单\n（共7大类13个事项）"]
["序号","事项类别","事项名称","规范要求","升级服务"]
[]
[1,"税务登记类","纳税人跨县市（区）迁出","20个工作日","10个工作日"]
[2,null,"注销登记（单位及查账征收个体工商户）","20个工作日","10个工作日"]
[3,null,"注销登记（定期定额个体工商户）","5个工作日","2个工作日"]
[4,null,"非正常户解除","10个工作日","5个工作日"]
[5,"税务认定类","对纳税人变更纳税定额的核准","20个工作日","10个工作日"]
[6,null,"非居民企业选择主要机构场所汇总缴纳企业所得税","20个工作日","10个工作日"]
[7,"税务申报类","对纳税人延期申报的核准","20个工作日","1个工作日"]
[8,null,"多缴税款及退付利息办理(地税机关内部流转时间)","30个工作日","10个工作日"]
[9,null,"耕地占用税退税审核","20个工作日","10个工作日"]
[10,"优惠办理类","房产税优惠核准","20个工作日","10个工作日"]
[11,null,"城镇土地使用税优惠核准","20个工作日","10个工作日"]
[12,"证明办理类","中国税收居民身份证明开具","20个工作日","3个工作日"]
[13,"稽查类","税务稽查延期","未明确","0延期"]