Tax Ticket Management

Original Language Title: 税收票证管理办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201305/20130500387400.shtml

Tax ticket management

    (February 25, 2013 the State administration of taxation released 28th come into force on January 1, 2014) Chapter I General provisions

    First in order to standardize the revenue ticket management, ensure the safety and integrity of State tax revenues, protect legal rights of taxpayers, meet the needs of tax information, according to the People's Republic of China taxation Administration Act and its implementing regulations and other laws and regulations, these measures are formulated.

    Second tax authorities, tax workers, taxpayers, withholding agents, tax sale and tax ticket printing company in the People's Republic of China territory print tax tickets, use, management, application of this approach. Article tax ticket in these measures refers to the tax authorities and withholding agents in accordance with the laws and regulations, levying the consignee in accordance with the trust agreement, taxes, funds, fees, late fees, and confiscated money and other income (hereinafter tax) process, issue receipts, refunds and payment vouchers.

    Ticket tax taxpayers actually pay taxes or incur any legal proof of refunds. Tax tickets including paper and electronic data forms.

    Tax tickets of a data message by means of horizontal networking of electronic tax system taxes levied to pay back library, sent to the Bank, the Treasury's electronic payment and refund information.

    Fourth State actively promotes horizontal networking e-tax system based on the ticket tax used in the data message. Fifth tax authority, collected the consignee tax should draw up tax tickets.

    Through horizontal networking after the electronic tax system taxes paid or refunded, the taxpayer needs to print tax tickets, the tax authority shall issue.

    When withholding agents withhold applicable tax, taxpayers withholding tax ticket issued, withholding agents shall be issued.

    Article sixth ticket includes the basic elements of taxation: tax is imposed by the ticket number, company name, issue date, telling the taxpayer, taxpayer identification number, tax type (fees, funds, confiscations), amount, period, and so on. Article seventh paper basically include a receipt for tax ticket, stub, check coupling.

    Receipts the taxpayer-paid vouchers; stub by the tax authorities and withholding agents, collect the consignee retained; check the accounting documents by the tax authorities or for future reference.

    Bureaus of provinces, autonomous regions and municipalities (hereinafter the province) the tax authorities can tax ticket management, determining taxes except for the receipt ticket enabled. Eighth tax of the State administration of taxation shall be responsible for the national ticket management.

    Its responsibilities include:

    (A) the design and determine tax ticket types, scope, time, content, style and specifications;

    (B) design and special seal stamp tax ticket types, scope, design and specifications;

    (C) the printing, storage, shipment needs national unity printed tax ticket engraving needs unified national tax ticket issued special stamps;

    (D) tax ticket management, positions and responsibilities;

    (E) to organize, guide and promote tax ticket information;

    (F) the Organization of national tax ticket check;

    (VII) other national taxes ticket management. Nineth provinces following the tax authority shall, in accordance with the tax ticket management approach within their respective administrative areas.

    Its responsibilities include:

    (A) is responsible for the level of privilege tax within the ticket printing, receiving, storage, issuance, revocation, and knot the precinct, deactivate, return, loss, cancellation, transfer, accounting, archiving, auditing, inspection, destroyed, etc;

    (B) the guidance and supervision of subordinate tax authorities and withholding, tax sale people, issuing their own tax ticket-tax ticket management;

    (C) organize, direct, specific tax ticket information;

    (D) the ticket tax inspections;

    (E) other taxes on ticket management. Article tenth withholding and collect the consignee in the daikou, collecting payment, and levied taxes and taxes should be in the process of selling stamps ticket management.

    Its responsibilities include:

    (A) keep tax ticket received from the tax authorities, and in accordance with the tax authority requires the establishment, submit and keep tax ticket books and related materials;

    (B) issue and deliver the ticket tax for taxpayers;

    (C) remit taxes, with tax for cancellation the ticket on time;

    (D) other taxes on ticket management.

    11th levels of revenue planning and accounting departments of the tax authorities tax ticket management. National tax General income planning Accounting Division established competent tax ticket management work of institutions; province, and city (not containing County, with), and county tax organ income planning accounting sector should set tax ticket management post and equipped with full-time tax ticket management personnel; directly to tax organ tax ticket issued personnel, and withholding obligations people, and generation levy sale people, and itself fill open tax ticket of taxpayers issued tax ticket and handle knot reported hand, work of levy branch, and tax by, and Tax services and other agencies (hereinafter referred to as the basic taxation authorities) shall set the revenue ticket management posts, by tax and accounting for tax ticket management.

    Tax ticket management and tax ticket issued (including stamp sales) positions should be divided, not one person, how gang.

    Withholding, and collect the consignee, self ticket issuing tax taxpayers shall appoint tax ticket management.

    Chapter II types and application scope

    12th ticket taxes including tax payment, tax refund, tax clearance certificates, exporting goods and services special ticket tax, stamp duty special tax tickets, and State administration of taxation of other tax tickets. 13th tax payment is the taxpayer to pay tax, tax authorities and withholding levied and collected the consignee to, collecting taxes on the amount of tickets.

    Includes: (A) the tax payment (bank charge only). The taxpayers, tax authorities and withholding, collected for sale to the bank transfer, by Bank tax (except for exported goods and services VAT, excise tax) to the Treasury, using a paper ticket tax.

    Its scope is:

    1. taxpayers to open a self issued or tax authorities, taxpayers in the banking counter handling taxes (transfer or cash), taxes paid to the State Treasury by the Bank;

    2. the tax authorities receive cash tax payments and withholding agents withhold taxes, levied the consignee after the tax issue, according to the bank counter handling summary taxes paid to the State Treasury;

    3. the tax authorities issued for "paying taxes" account funds paid to the State Treasury. (B) the tax payment (tax collection is dedicated). Taxpayers in cash, credit card (not electronic tax system through horizontal networking), pay the tax to the tax authority, issued by the tax authorities and delivered them to print tax tickets. Taxes collected on behalf of levy, shall be certified by the payment and delivery of taxpayer.

    In order to facilitate liquidity fragmentation of tax collection and administration, the payment coupon is printed with a fixed amount of specific denominations species determined by provincial-level tax authorities, however, denomination shall not exceed 100 Yuan. (C) the tax payment (withholding collecting special). Withholding agents shall fulfill their tax withholding, collecting payment of obligations issued and delivered them to print tax tickets.

    After withholding agents withhold applicable tax, has issued to the taxpayer a tax law or approved by the State administration of taxation records of customs value of other documents may no longer issue the payment book. (D) the tax e-payment book.

    Tax authorities will taxpayers and withholding agents, tax sale people of electronic payment information through a network of electronic tax system to send to the Bank, at the Bank to contribute to the National Treasury, data message generated by the tax system taxes in the form of tickets. Article 14th returned books is the tax authority by law, taxpayers in tax revenue from the State Treasury for tax refund using the revenue ticket.

    Includes: (A) the book of tax revenue refunded.

    Tax authority passed to the State Treasury, according to law from the State Treasury for tax refund for taxpayers using paper tax tickets. (B) the electronic refund tax revenue book.

    Tax authority electronic tax system through horizontal networking, by law, when the taxpayer from Treasury for tax refund, data message generated by the tax system taxes in the form of tickets.

    Tax refund should be issued by the tax authorities at or above the county tax accounting and Treasury are delivered or sent. Article 15th special tax ticket is issued by the tax authorities for goods and services, specifically for taxpayers of export goods and services VAT, excise tax or that goods sold to other exporters of the taxpayer has paid sales tax, consumption tax tax paper ticket.

    Includes: (A) the tax payment form (export of goods and services only). Issued by the tax authorities, specifically for taxpayers of export goods and services VAT, consumption taxes using paper tax ticket. Taxpayers to bank debt, the tax collected, or through horizontal networking e-pay export tax system goods and services sales tax, consumption tax, use this payment form.

    Taxpayers with the export of goods and services sales tax, consumption tax levies on other taxes, the tax authority shall, in accordance with contributions, the use of other types of payment, you may not use this payment form. (B) the export of goods customs value segmentation.

    Have contributed to export goods value-added tax and consumption tax the taxpayer when purchasing goods for resale to other exporters, to prove that the customs value of goods sold, makes it easy for exporters export refund, change for the paper ticket tax to the tax authorities. 16th Special ticket is tax revenue from stamp duty or stamp the consignee in stamp duty to the taxpayer to deliver tax, issue paper tickets.

    Includes: (A) stamp. Printed with a fixed amount designed for charging stamp duty on securities. Taxpayers to pay the stamp duty, you can purchase pay stamp decals can also issue tax payment to pay.
Used to issue payment of tax payment, paper should be tax payment or paste the certificate of tax payment on the tax certificate, or the tax authorities should be stamped with the stamp duty tax documents received special.

    (B) of the stamp sales documents.

    The tax authority and stamp the consignee sales when the stamp issued for the buyer in conjunction with claims of a paper voucher. 17th certificate of tax payment is the tax authorities to prove that taxpayers already pay taxes or have been returned to taxpayers and issue a paper ticket taxes.

    Its scope is:

    (A) the taxpayer, withholding agent, collect the consignee through horizontal networking electronic tax system to tax the State Treasury (received) or after you received from the National Treasury tax reimbursements, or ex post facto tax ticket needs to be made on the spot;

    (B) after the withholding agents withhold applicable tax, has issued to the taxpayer tax law or approved by the State administration of taxation records of customs value of other documents, official payment receipt of the taxpayer needs to change;

    (C) the taxpayer paid various taxes lost ticket (the export goods duty-split form, stamp duty and stamp of sales documents), need to be reconstructed;

    (D) certifying on taxpayer-paid for a specific period;

    (E) other requirements issued to the taxpayers of the State administration of taxation payment receipt.

    Tax authorities in ensuring that taxpayers pay and refund under condition of full, accurate and complete information, tax clearance certificate issued under the fourth item of the preceding paragraph, specific measures for the issue determined by provincial-level tax authorities.

    18th special stamp refers to the tax authority for tax ticket print tax tickets and sign, tax refunds when using the special stamp, specifically including: (A) the ticket tax seal.

    Overprint on the ticket tax, showing ticket tax unit tax ticket printing and a seal of legitimacy. (B) the tax seal.

    Tax authorities tax collection services, issuance of tax payment, tax clearance certificate levy, stamp duty on sales documents and other documents levying business dedicated to be used when the official seal. (C) Special seal for return.

    The tax authorities tax return services, issuing the tax revenue refunded the book refund vouchers used, reserved in the Treasury Seal Special seal for return business. (D) received the stamp seal.

    When issued to pay stamp duty tax payment instead of decals, stamped on the taxable receipts evidencing tax voucher paid the special stamp.

    (E) other ticket special taxes of the State administration of taxation stamp.

    19th the tax payment (tax collection is dedicated) and the tax payment form (collected through withholding only) and the tax payment form (export goods and services only) and the export of goods customs value segmentation, stamp equivalents and tax clearance certificate should conduct strict management.

    20th tax ticket should be according to the scope of application of the provisions of articles to fill open, shall not be mixed.

    Article 21st simply and State administration of taxation or additional taxes ticket and ticket taxes and special seal types shall be announced to the public in a timely manner.

    Chapter III design and printing

    22nd Special seal stamp tax ticket and the ticket tax according to tax collection and administration and budget management in basic design, specific model be made.

    Article 23rd taxation graded printed the ticket management.

    The tax payment form (export of goods and services only) and the export of goods customs value segmentation, stamps and other national print tax tickets printed by the State administration of taxation to determine Enterprise; other taxes on tickets, according to the State administration of taxation prescribed specifications and requirements, Enterprise centralized printing of the provincial tax authorities.

    Prohibit unauthorized printing, resell, alter, falsify tax ticket.

    24th printing ticket taxes Enterprise shall satisfy the following conditions:

    (A) make printing business licenses and business licenses;

    (B) equipment and technology to meet the needs of print tax tickets;

    (C) has a sound financial system and strict quality control, security management, security system;

    (D) security, good storage space and facilities.

    Print tax tickets enterprises shall, in accordance with the tax authorities to provide style and quantity requested print tax tickets, establishment of a tax administration of ticket printing system.

    Tax tickets printed after the termination of the contract, tax ticket printing company should therefore return the printed any of the tax authority shall not be retained or supplied to other units and individuals.

    25th chapter tax tax tickets producer ticket should be set.

    Tax tickets manufacture by the State administration of taxation issued the provincial tax authorities. Article 26th among tax ticket manufacture things, concrete engraving of the seal stamp for other tax ticket permissions determined by provincial-level tax authorities.

    Engraved ticket special tax stamps, tax authorities at or above, should be evidence of filing. 27th tax ticket should be printed in Chinese.

    Tax tickets in ethnic autonomous areas, and can be printed locally common national characters. 28th for tax coupons print tax tickets printed by tax authorities should be completed both quality and quantity inspection.

    Check and correct, print storage procedures for handling tax ticket; failed to pass the inspection, unqualified tax tickets supervised the destruction.

    The fourth chapter

    On the 29th, the lower level between the tax authorities, the tax authorities issued the ticket tax personnel, withholding, tax sale people, issuing their own ticket tax between tax payers and ticket management, should establish tax tickets and ticket taxes their registration systems of the Special seal stamp, go through their procedures, common inventory, make sure their type, quantity and number.

    Tax transport should ensure the security and confidentiality of the ticket. Data message tax ticket tax ticket number is automatically generated by the tax collection system, assign tax ticket-issuing personnel, depending on the issue.

    Data ticket taxes shall not be issued, duplicate invoices.

    Article 30th ticket tax Manager tax to the tax authorities issued the ticket staff and the withholding and collected the consignor to pay as a cash management tax ticket, issued should be unpacked, and no more than one month's dosage.

    As a cash management tax ticket is not handled in accordance with article 39th knot, not continue to issue the same kind of tax tickets.

    Other types of ticket tax should be based on the leading employer-specific usage, moderate issue. 31st taxation authorities, withholding, tax sale people, ticket issuing tax taxpayers should keep their own paper tax tickets and ticket special tax stamp. County tax authorities at or above should be set to the safety conditions of the ticket tax dedicated to the Treasury; grass-roots bodies, withholding tax, levied the consignee and issuing their own tax ticket insurance ticket tax taxpayers shall be equipped with a dedicated Cabinet.

    Necessary out of tax, taxes, tickets and ticket taxes and special seal should be carried, to prevent loss.

    32nd tax authorities tax ticket should be conducted on a regular basis to balance inventory found that balances tax objects and books the ticket does not match the number of records should be identified in a timely manner and report to supervisor or the tax authorities. Article 33rd tax revenue return the books issued, shall not be simultaneously engaged in firing special custody or the electronic refund tax revenue authorized a review of the book. Stamp sales staff received the stamp duty shall not be simultaneously engaged in special custody.

    Out of tax, tax ticket-issuing officer shall not be simultaneously engaged in cash.

    Article 34th issued ticket should be the taxpayers tax; the same tax on tickets, taxes (fees, funds, confiscations), taxes, budget, budget level, owning periods should branch columns.

    35th tax ticket fields should be filled in full, clear and true, specifications, not missing, DateFormat, omission, alteration, repair, make up; tax issued ticket should be a full multi-modal. Article 36th issue error invalid print tax tickets, should be marked "void", set aside reason and issuing tax rail ticket words and numbers. The tax payment (tax collection is dedicated) and the tax payment (withholding collecting special), tax clearance certificate should be full of saved; other tax tickets held by the taxpayer or bank transfer is not possible, reasons to be indicated, and taxpayer certificate information notes or bank instruments instead of the associated time saved.

    Issue a revocation tax ticket should be scheduled and completed tax ticket handled together with procedures for cancellation may not self-destruct.

    After tax authorities issue a ticket tax, taxpayers to the banks of loss before tax, the tax authority prescribed in the preceding paragraph.

    Tax tickets void of a data message shall be identified in the system of tax collection and management; has set aside tax ticket number of a data message shall not be used again.

    37th paper tax seal shall be affixed to the ticket time is complete.

    Seal shall not register except as otherwise provided by the State administration of taxation.

    38th tax authorities issued the ticket tax personnel, withholding, and sign the consignee, on his own opening between tax payers and tax ticket ticket management, grass-roots between the tax authorities and superior or subordinate tax authorities, should go through the tax fare with procedures for cancellation.

    Tax organ tax ticket issued personnel, and withholding obligations people, and generation levy sale people to tax ticket management personnel knot reported hand depending on with cash management of tax ticket Shi, should will has issued tax ticket of stub joint, and reported check joint, joint times, together with void tax ticket, and needed make back of tax ticket and the not issued of tax ticket (containing not sales stamp duty votes) together handle knot reported hand procedures; has issued tax ticket only set a joint of, tax ticket management personnel should identification its issued situation of electronic records.

    A variety of other tax tickets with specific requirements of the procedure for cancellation, determined by provincial-level tax authorities. 39th tax fare shall apply for a specified time frame with hand.

    Tax authorities issued the ticket tax personnel, collect sale tax issue ticket (sales revenue) cash taxes, any procedure knot for cancellation deadlines are:
(A) local with Treasury collection offices, shall collect the tax on or handle the knot hand of tax tickets the next day;

    (B) is not set in the local Treasury Collection Office and collect the consignee to receive cash taxes, handled by the provincial tax authorities tax ticketed knot hand of duration and amount and subject to the line of terms or conditions to meet the date.

    Withholding agents withhold applicable tax, shall pay the taxes prescribed by tax law solution handle junction in conjunction with the term for cancellation.

    Other knots of various tax tickets for cancellation time limits or the tax authority to the supervisor, grass-roots tax authorities tax ticket time limit for cancellation, determined by provincial-level tax authorities.

    40th brought the tax ticket, issue, found out, shortage, deface, defective, wrong number, printing illegible and incomplete printing quality is not qualified, should identify the word track, number, quantity, inventory registration, safekeeping.

    All inclusive and disqualification of all printed and destroyed in accordance with article 51st; full production of substandard, aside the issue.

    41st due to changes in tax policy or style changes and other reasons, the State administration of taxation to stop tax tickets and ticket special tax stamps shall be made by tax authorities at or above the County concentrated cleaning, check rails, number and quantity, with respect to registration, in accordance with the 51st to destroy these measures. 42nd revenue ticket has been issued (including unsold stamps), damage or loss, such as loss, theft or robbery, damaged units shall organize inventory verification and write-off of losses by the tax authorities at all levels in accordance with the permission and approval.

    Tax contributions book (export goods labor dedicated), and export goods-paid segmentation single, and stamp duty votes occurred loss of, by province tax organ approval verification; tax contributions book (tax received now dedicated), and tax contributions book (generation buckle generation received dedicated), and tax-paid proved occurred loss of, by city tax organ approval verification; other various tax ticket occurred loss of, by county tax organ approval verification.

    Damage to residual votes and recovering tax ticket in accordance with this article 51st to provide for their destruction.

    43rd article depending on with cash management of not issued tax ticket (containing not sales stamp duty votes) lost, and was stolen, and was Rob of, damaged tax organ should identified loss tax ticket of Word rail, and number and number, immediately to local police organ reported and report superior or belongs tax organ; by check cannot recovered of tax ticket, except stamp duty votes outside, should timely in do tax places and broadcast, and TV, and newspaper, and journals, and network, news media Shang announcement void.

    Damaged units for withholding, collected the consignee or ticket printing company of tax, withholding, and collect the consignee or tax ticket printing company shall immediately report to the grass-roots tax authorities or commissioned the printing of tax authorities, the tax authorities according to the provisions of the preceding paragraph.

    On the lost revenue stamps and stamped with a fixed amount of the tax payment (tax collection is dedicated), responsible for personnel, the tax authorities should demand compensation for its denomination; tax ticket lost to other equivalents management responsible for personnel, the tax authority shall require the appropriate compensation. 44th Special seal stamp tax ticket is lost, stolen, robbed and damaged the tax authorities shall immediately report to the local police and step by step carved seal stamp tax authority for tax ticket; return seal is lost, stolen, robbed, should notify the Treasury Department.

    Tax ticket special stamp engraving should again stay in time archive or authorized signatures procedure.

    The damage and losses to recover tax tickets special stamps in accordance with this article 51st to provide for their destruction.

    45th article due to printed quality not qualified, and stopped with, and damage, and loss recovered, and led sent errors, or withholding obligations people and generation levy sale people terminated tax levy business, and taxpayers stop itself fill open tax ticket, reasons, tax ticket and the tax ticket dedicated chapter stamp need make back of, tax ticket management personnel should inventory, and check Word rail, and number and number, timely handed to issued or right to destroyed tax ticket and the tax ticket dedicated chapter stamp of tax organ.

    46th taxpayers paid tax ticket lost need to tax authorities otherwise provided, shall make a statement in the newspaper the original serial number lost, and submit an application to the tax authority; verified has been paid the tax warehouse or from the State Treasury to return, the tax authority shall issue a tax clearance certificate or provide the original copy of duty-paid tax ticket.

    Supervision and administration of the fifth chapter 47th tax authorities issued the ticket tax personnel, changes in the ticket tax managers work a pre-departure, should go through the ticket tax, tax ticket special stamp transferred to tax tickets, account books and other information.

    The transfer should be supervised, supervision, transfer of persons, in taking three parties jointly signed, clearance to leave.

    48th tax authorities shall tax the ticket category, receiving sets tax ticket books, on a variety of tax-ticket printing, receiving, deposits, voided, knot for cancellation, deactivate, losses, destruction of quantity, time registration and account for the number, check out on a regular basis.

    49th basic tax authorities tax ticket management personnel should be closed by day ticket tax for cancellation of integrity, accuracy and audit the normative tax ticket management; grass-roots tax authority superior ticket tax or the tax authority about grass-roots tax authority for cancellation of the ticket tax, should be reviewed on a regular basis.

    50th tax authority should have been issued in a timely manner, void tax ticket tax tickets, account books and other information on file.

    Print tax tickets ticket information, account books and other taxes should be finishing binding and retention period of five years as accounting voucher print tax tickets save 15 years.

    Data revenue tickets, books, and other taxes, ticket information, should be carried out through media such as CD storage to ensure security, integrity of the data message tax ticket information, saving time and specific measures separately. 51st article not fill with of tax contributions book (export goods labor dedicated), and export goods-paid segmentation single, and stamp duty votes need destroyed of, should by two people above common inventory, prepared destroyed inventory, step by step surrendered province tax organ destroyed; not fill with of tax contributions book (tax received now dedicated), and tax contributions book (generation buckle generation received dedicated), and tax-paid proved need destroyed of, should by two people above common inventory, prepared destroyed inventory, reported by city tax organ approved,

    Assigned to the county tax authorities to review and supervise the destruction; various other books and tax revenue tickets, ticket information to be destroyed, destroyed by the revenue ticket inventory and staffing competent inventory approved by the county or city tax authorities, supervised the destruction of more than two people; revenue ticket special stamp need to be destroyed, by dividing tax ticket special stamp tax authorities for destruction.

    52nd tax authorities shall on a regular basis to the level and subordinate tax authorities, tax ticket printing company, withholding, collected the consignee, on his own opening ticket taxes tax ticket check and special seal stamp tax ticket management work.

    53rd of tax authority who violate this approach should be based on the seriousness of giving criticism and education, is ordered to make checks and commands a conversation or adjustment to work address constitutes a disciplinary offence, in accordance with the People's Republic of China Law on civil service, the punishment of civil servants of the executive regulations and other laws and regulations be disciplined; a suspected crime, transferred to the judicial authorities.

    54th withholding is not in accordance with the provisions of this and the custody, submit the withheld payment, collection of paid tax ticket and related information, in accordance with the People's Republic of China taxation Administration Act and related regulations for processing.

    Withholding of the revenue ticket has been issued in accordance with this approach, depending on the seriousness of, and fined 1000 Yuan fine.

    55th tax authority and collect the consignor, tax ticket printing company signed on behalf of the tax sale contracts, tax ticket printing contract, shall be in violation of these regulations and the relevant provisions of the liability Convention, and according to the relevant provisions of the conventions and other responsible suspect, transferred to the judicial authorities.

    56th ticket issuing tax taxpayers on their own in violation of these regulations and related provisions, the tax authorities should stop receiving and issuing their own tax ticket and ticket deadlines for cancellation of all taxes in serious cases can be fined 1000 Yuan fine.

    57th unlawful reproduction, lending, reselling, altered or counterfeit ticket tax, in accordance with the People's Republic of China implementation rules of tax collection and management law provisions of the processed; forge, alter, buy, sell, theft, plunder, destruction ticket special tax stamps, transferred to the judicial authorities.

    The sixth chapter supplementary articles

    Article 58th sector commissioned by the Government tax authorities at all levels of the various types of funds, the fee you can use the ticket tax.

    59th article this article sixth, seventh, 25th, 36th, 37th, 46th, alleged tax ticket does not include stamps.

    60th Bank mentioned in these measures refers to collect budget revenues of banks and credit unions.

    Article 61st of the province, the tax authority shall be formulated in accordance with the measures specified and reported to the State administration of taxation records. 62nd these measures shall enter into force on January 1, 2014. March 10, 1998 issued by the State administration of taxation on the tax management of ticket (the internal revenue service [1998]32) repealed simultaneously.