Jing Gui Zi Fa [2021] No. 97
Beijing Municipal Commission of Planning and Natural Resources
Notice on Further Optimization of Integrated Window Services for Enterprises
To branch offices and registration centers in Beijing:
In order to further optimize the business environment and simplify application documents required for enterprises’ tax payment registration, Beijing Municipal Commission of Planning and Natural Resources and Beijing Municipal Tax Service, State Taxation Administration have decided to, on the basis of the Notice on Strict Implementation of the Business Processing Standards for Integrated Window to Continuously Optimize the Business Environment in Real Estate Registration (Jing Gui Zi Fa [2020] No. 16), adjust the mode of collection and administration of taxes on stock housing transactions among enterprises at the integrated window for enterprises, so as to improve the service efficiency of integrated window for enterprises. Relevant matters are now announced as follows:
I. Reform Measures
The registration of stock housing transactions among enterprises shall be conducted at the “Integrated Window for Enterprises” at the real estate registration hall in each district. The real estate ownership registration can be completed immediately after the on-site declaration and payment of the buyer’s deed tax and stamp duty, and the payment of taxes and fees payable by the enterprise as the seller shall be postponed till the registration is completed. Specific requirements and operation procedures for tax collection and administration shall be implemented according to applicable provisions of tax departments.
II. Work Requirements
(1) Strictly implementing the business processing standards for integrated window
The “Integrated Window for Enterprises” at the real estate registration hall in each district shall earnestly implement the reform measure of “postponement of seller’s tax payment”, and continue to carry out the registration in the mode of “acceptance at one window, internal circulation, immediate completion and issuance of certificate at the same window”. It is forbidden to impose any advance link without legal basis. Neither appointment nor preliminary review is required for business to be handled at integrated window for enterprises, and online contract execution is not needed for inventory non-residential property transactions among enterprises. The requirement of “a single necessary link and completion in one day” must be strictly implemented at each integrated window for enterprises.
(2) Continue to strengthen collaboration and cooperation
The real estate registration departments of all districts shall continue to strengthen collaboration and cooperation with tax departments to jointly adjust and perfect the business process, re-determine the application materials required for business processing, specify the time limit for business processing, and arrange the staff in a scientific and reasonable manner. It is imperative to further strengthen the communication and cooperation among departments, jointly work out the solutions to the problems encountered in the implementation of reform measures, ensure the smooth implementation of reform measure of “postponement of seller’s tax payment” and guarantee the results and effects of policy implementation.
(3) Carry out extensive publicity and training activities
The real estate registration departments of all districts shall coordinate with the tax departments in carrying out the publicity and training activities, strengthen the policy training for window staff and information desk staff, timely update the consultation requirements, increase the familiarity with the new business process at the integrated window for enterprises after the implementation of reform measure of “postponement of seller’s tax payment” and provide business interpretation and guidance so that more enterprises can enjoy more convenient and efficient real estate registration services.
The notice is hereby given.
Beijing Municipal Commission of Planning and Natural Resources
April 6, 2021