Guangxi Zhuang Autonomous Region, Revenue Protection Measures

Original Language Title: 广西壮族自治区税收保障办法

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Guangxi Zhuang Autonomous Region, revenue protection measures

    (December 5, 2013 Executive meeting of the people's Government of Guangxi Zhuang Autonomous Region, 12th 19th December 25, 2013 February 1, 2014) first in order to strengthen tax collection and management, protection of tax revenue, protect legal rights of taxpayers and promote economic and social development, in accordance with the People's Republic of China taxation Administration Act and its implementing regulations and laws and regulations, combined with this practice, these measures are formulated.

    Second autonomous region within the administrative area of tax regulation, tax help, tax services and tax revenue protection activities such as monitoring, application of this approach.

    Third people's Governments above the county level shall strengthen tax and security of leadership, coordination and oversight, establish and improve the revenue protection mechanism, in accordance with the financial management system of revenue protection work. Part IV tax authorities at all levels are responsible for revenue protection work.

    Development and reform, the people's Governments above the county level of industry and information technology, public security, finance, human resources and social security, Ministry of land and resources, housing and urban-rural development, transportation, audit, management of State assets, business, statistics, business, finance and administrative services, and other relevant departments and units shall, in accordance with their respective responsibilities, to assist the tax authorities in tax support.

    Fifth State tax authorities in accordance with national and state information technology master plan, prepare and organize the plan for implementing the tax information system construction in the autonomous region, establishing information platform of tax collection, improve the tax information system.

    Sixth people's Governments at various levels shall, in accordance with national economic and social development planning, combined with local practice, the optimization and adjustment of industrial structure, cultivating sources, coordinated protection of revenue growth and economic development. Article seventh budget preparation and adjustments in tax revenue should be commensurate with the administrative sources. The tax authorities shall, in accordance with economic development and tax situation, scientific assessments the taxation target, reflects significant tax increases or decreases to the financial sector in a timely manner, provide a basis for budgeting for the financial sector.

    Financial sector development and tax revenue estimates, should seek the views of the tax authorities at the same level. Eighth people's Governments above the county level should establish and improve the system of tax assistance. Government departments and units concerned shall promptly provide tax information to the tax authority.

    The tax authorities need tax assistance from the relevant departments and units of the Government, the relevant departments and units should be supported. Nineth objects that already enjoy preferential tax treatment, tax conditions are not met, relevant departments of the people's Governments above the county level shall, in accordance with the relevant provisions to cancel its favourable tax status, and to inform the tax authorities at the same level.

    The tax authorities tax object does not meet the conditions for preferential tax, should stop the implementation of tax incentives and inform the relevant departments. Tenth financial Department of the people's Governments above the county level shall strengthen the State bodies, enterprises, institutions and other organizations the guidance and oversight of the financial management and accounting.

    Auditing organs, the people's Governments above the county level financial departments according to law when conducting audits, inspections found that audit, inspect the unit for tax violations, should be entrusted with auditing, inspection unit pay shall pay the tax to the tax authorities and inform the tax authorities at the same level. 11th the tax authorities for unpaid tax taxpayer or his or her legal representative before attempting to settle in accordance with regulations should pay tax, surcharge, and fails to provide security, it may notify the authority to stop the exit.

    Transfer suspected criminal cases to the tax authorities, the public security organs shall be dealt with according to law.

    12th, applying for housing, land, travel, registration, modification, shall submit proof of payment receipts or tax laws, regulations; uncommitted, the departments concerned shall not handle. 13th natural person shareholders to transfer their shares, they shall file tax returns.

    Shareholders to transfer their ownership to apply for ownership changes, did not file tax returns, and industrial and commercial administrative departments shall defer for registration, inform its tax declaration to the tax authorities and to inform the tax authorities at the same level.

    Article 14th organized performances, exhibition, business exchanges and other activities of the organizer shall, from the date of conclusion of the contract within the 15th contract activities and revenue distribution plan submitted to the competent tax authorities for hosting and withhold tax in accordance with law. 15th people's Governments above the county level shall establish and improve tax collection and management information exchange system, relying on a network of Government information and Government services platform, organize and coordinate the relevant departments and units for tax-related information exchange.

The following tax-related information, relevant departments of the people's Governments above the county level or unit shall perform the tax assistance duties, in accordance with the tax authorities and peer discussion to decide the time and manner provided free:

(A) the investment project approval, approval, registration and construction progress

(Ii) merger and restructuring, technological innovation, transfer of property right and stock equity, fixed-asset investment, technology transfer and liquidation of enterprises, property auction;

(C) the high-tech enterprise, technology development and transfer;

(D) vehicles and ship operator's certificate issuance, modification and cancellation;

(E) welfare enterprises and social organizations to register, change, cancellation and annual examination;

(Vi) services-oriented enterprises and labor service enterprises, labor skill training institutions and professional intermediaries established preferential reemployment approval and reward performance, designated medical institutions and drugstores Medicare revenue;

(VII) land registration, change, paid use of land, the transfer of mineral exploration, exploitation and transfer of mineral exploration right or mining right;

(VIII) transportation, water conservancy construction licenses cultural business license issued;

(IX) construction project bidding, building permits, and sales of commercial property and property rights registration, change, allocated money invested in the construction and engineering;

(J) the practice registration, change or cancellation of medical institution, non-profit medical institutions found that the collection and payment of social insurance premiums;

(11) economic operation of enterprises above designated size statistics, key economic indicators of national economic and social development;

(12) business licenses, changes, cancellation, revocation of registration;

(13) the Organization code certificate registration, change, cancellation and annual examination;

(14) the service charge and tax institutions, social groups found in property prices;

(15) the export registration, customs bond;

(16) performances, sporting events, social power running school;

    (17) other tax-related information. 16th tax organ shall collect, use, and preservation of tax information, tax information may not be used in connection with matters not related to tax collection and administration.

    The tax authority shall keep the taxpayer's business secret and individual privacy, but, except as otherwise provided by laws and regulations.

Article 17th following sporadic and offsite payment of tax, the tax authority may, in accordance with Commission on behalf of the tax:

(A) urban and rural retail tax;

(B) individual business activities tax;

(C) the fragmented construction and decoration industries ' tax;

(D) real estate transactions, real estate rental revenue;

(E) cross-regional, long distance to pay taxes;

(Vi) performances, sports competitions, exhibitions, lectures, training taxes; (VII) other needed tax revenue. Tax authorities shall guide and supervise others on behalf of the tax, and the collected fees paid in accordance with the provisions.

    On behalf of the tax shall be levied taxes in full and on time in storage.

    18th withholding and shall give to the tax authority by law to provide truthful and withholding, collecting taxes for tax-related information.

19th to encourage and support the tax agency to carry out tax-identification and other tax-related services business.

    Tax agency shall conduct business according to law, and bear the corresponding legal responsibility. 20th news media shall strengthen the dissemination of the work of tax collection.

    Tax policy tax authorities notice in the news media, the news media should be supported. 21st tax authorities tax law should be strengthened, and public tax according to law, tax procedures and service standards, provides policy for the taxpayer legal advice, tax advice, tax guides and other services.

    The tax authorities provide tax services to taxpayers and withholding agents shall not collect fees, not disguised increase the burden on taxpayers and withholding agents.

    22nd no unit or individual shall violate the provisions of laws and regulations, making tax, cessation, as well as tax cuts, tax exemptions, tax refund, tax and other tax laws and regulations contravene the decision.

    23rd State bodies, enterprises, institutions and other organizations found tax violations, it shall inform the tax authorities at the same level; tax authorities should investigate and punish. 24th all units and individuals have the right to report tax violations.

    Report tax violations, verified by the tax authority shall, in accordance with relevant regulations, pay informers rewarded.

    25th article violates the regulations, failure to fulfil tax assistance responsibilities, resulting in revenue loss, the directly responsible person in charge and other direct liable persons, in accordance with the relevant provisions. 26th article this way come into force February 1, 2014.

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