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taxpayer service, and shares experience of taxpayer service systems of the BRI
jurisdictions.

This subtopic includes two courses. The first is Overview of Taxpayer Service, which
summarizes the basic idea, main contents and principles of tax service and other
related basic knowledge, aiming to help participants raise the awareness of taxpayer
service. The second is Jurisdiction Practice of Taxpayer Service, in which the
taxpayer service, tax publicity, administrative registration management of tax agent
firms, tax credit system and protection of taxpayers’ rights and interests in relevant
jurisdictions are illustrated.

4.2.2 Tax Service for Large Enterprises

Large businesses are a top priority in taxpayer service. This subtopic involves the
international experience of tax service for large businesses, practices in some
advanced jurisdictions as well as the latest development in tax service for large
businesses, through the introduction of the characteristics of large businesses, service
concepts, service objects, service products and other related matters.

There are two courses under this subtopic. The first one is Jurisdiction Practice of
Tax Service for Large Enterprises. It mainly introduces the characteristics of large
businesses in relevant jurisdictions, the establishment of professional tax management
departments for large enterprises, the concepts and methods of tax service and
management for large enterprises, specific products of tax service for large businesses,
as well as the conclusions and enlightenment. The second one is Innovation and
Development of Tax Service for Large Enterprises. It selects some typical tax service
products for large taxpayers, and focuses on the background, specific practices, work
content and service results.

4.2.3 Tax Service for Small and Medium Enterprises

The large number of small and medium enterprises (hereinafter referred to as “SMEs”)
makes their service needs become the top priority of tax administration. This subtopic
mainly introduces the practices of tax service for SMEs in the BRI jurisdictions and
beyond, including the classification standards, characteristics, preferential tax policies
and management for SMEs. Some exclusive measures for SMEs will be discussed in
detail, such as outreach activities on tax laws, regulations and preferential policies
aimed at reducing compliance costs, and big-data-empowered means to optimize
service processes and channels.

This subtopic includes one course, namely Jurisdiction Practice of Tax Service for
Small and Medium Enterprises, which presents participants with the practices of the
BRI jurisdictions on tax service for SMEs, including actions to boost the development
of SMEs and preferential tax policies for SMEs.

4.2.4 Tax Service for Individuals

The enormous number of individuals creates multifarious tax-related needs. Hence the
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