Jiangxi Provincial Tax Measures To Protect

Original Language Title: 江西省税收保障办法

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Jiangxi provincial tax measures to protect

    (May 13, 2014, at its 24th Executive Meeting May 19, 2014 of the Jiangxi provincial government order No. 211, promulgated by the people's Government of Jiangxi province as of July 1, 2014) first to strengthen tax collection and management, protection of tax revenue, safeguarding taxpayers ' legal rights and interests, to promote economic and social development, in accordance with the People's Republic of China taxation Administration Act and its implementing regulations and legal provisions and regulations, combined with the facts of the province, these measures are formulated.

    Article revenue protection activities within the administrative area of the province, these measures shall apply.

Third people's Governments above the county level shall strengthen leadership on tax work, built by the Government tax authorities and relevant departments of revenue protection coordination mechanisms and promote integrated tax administration work, study and solve major issues in tax work, and include revenue protection work in government performance evaluation.

Tax authority for tax protection for specific tasks.

    Development and reform, financial, land and resources, housing and urban-rural development, transportation, quality supervision, industry and information technology, public safety, business, business administration, human resources and social security, statistics, finance, electricity and other departments and units shall, in accordance with their respective responsibilities, to assist the tax authorities in tax work by law.

    Fourth people's Governments above the county level shall, in accordance with national economic and social development planning, combined with local practice, optimization and adjustment of the economy, the industrial structure, actively cultivating sources, coordinated protection of revenue growth and economic development.

Fifth above the county level people's Governments and relevant departments documents related to tax administration should seek the views of the tax authorities the same level. People's Governments above the county level and the departments concerned should support tax tax authorities according to law.

    No unit or individual shall not be made illegal and unauthorized collection of tax, stop sign or cut taxes, exemptions, rebates, tax, levies return, levy and other decisions incompatible with tax laws and regulations, shall not sign tax agreement with the taxpayer shall not interfere with, obstruct or replace the tax authorities to perform their duties.

Sixth tax authorities should be based on actual economic development and tax status, scientific forecast tax revenues, to provide financial departments at the tax collection, changes and revenue projections, tax revenue estimates prepared for the financial sector and provide a basis for strengthening budgetary management.

    Financial sector-specific programming, when revising the draft estimates of revenue, should discuss the tax authorities at the same level.

Article seventh province, the tax authority shall, in accordance with provincial government and the State administration of taxation requirements, prepare the province's taxation information technology development plan, set up tax information platform, improving tax information system.

    People's Governments above the county level and their departments should be in funding, technology and other support for the tax authorities to tax protection information system, raise the level of tax management information.

    Eighth people's Governments above the county level shall establish information-exchange system of tax collection, relying on the sharing of Government information network and e-government data exchange platform, relevant departments and units to achieve the exchange of tax-related information.

Nineth departments and units of the following tax-related information, should be through revenue protection platform provides the information to the tax authorities in a timely manner:

(A) enterprises, institutions, public organizations, individual business groups, privately-run non-enterprise units and other organizations the establishment, change, cancellation of registration, organization code certificate issuance, modification and cancellation of enterprise liquidation filing information prior to cancellation of registration;

(B) health care, private education, industry, culture, advertising, Specialty Pharmaceuticals, hazardous chemicals, food and beverage services, travel and transportation, and other business licenses, construction companies, property management enterprise qualification;

(C) registration of movable and immovable property, land ownership, the right to transfer, real estate transactions, compensation for housing, mineral exploration, mining, mineral exploration right and mining rights to the establishment, transfer, modification, transfer, bidding, auction, mining of river sand;

(D) the accreditation of high-tech enterprises and products, enterprises and annual examination of integrated circuits, software enterprise determination and software product registration, patents on technology development and transfer;

(E) land for construction, construction project planning permit, construction permit, transportation, water conservancy construction project permit, pre-sale permit, construction investment and project funds allocated, winning contracts for construction projects, construction completion inspection record;

(F) the economic running of enterprises above the designated size statistics, main economic indicators of national economic and social development, and investment in fixed assets, investment in capital construction projects, social power consumption by industry, technology investment, technology transfer, technology contracts found that the merger and restructuring of enterprises, domestic enterprises to invest overseas, property right and stock equity transfer, trademark, government procurement, business liquidation, auctions of assets;

(G) commercial art performances and exhibitions, famous paintings and calligraphy sale, sports games, lottery agent, hotel;

(H) the foreign nationals employment, employment, employment of unemployed persons;

(I) the Government pricing or Government guided the formulation and adjustment of price records, social insurance, housing fund to pay medical insurance settlement, financial allocation of funds for investment projects, institutions, social organizations, service charges and tax-related property price determination;

(10) non-financial firms buy and sell stocks, futures, bonds, business trade, in line with the relevant provisions of the State can be released to foreign exchange information, details of import and export declaration, processing with imported materials and processing management information, in violation of import and export, receipt and payment list of administrative penalties, RMB settlement management, customs bond;

    (11) other matters of tax-related information.

    Article tenth tax organ shall collect, use, and preservation of tax-related information, involves State secrets, business secrets and personal privacy information shall keep confidential and protect the people's legitimate rights and interests from being infringed information relative. 11th people's Governments above the county level financial and auditing departments should strengthen the State organs, enterprises, institutions and other organizations in financial management and accounting guidance and supervision.

    Found in the supervision and inspection of tax-related offences, it shall promptly inform the tax authorities at the same level.

    12th the Commerce, industry and other relevant sectors in the course of law enforcement discovered tax violations should promptly inform the tax authorities at the same level. 13th apply for housing, land, vehicle registration, change, it shall submit the certificate of clearance certificates or tax breaks.

    Uncommitted, the departments concerned shall not handle.

    Article 14th organized performances, exhibition, business exchanges and other activities of host department or unit shall, within ten working days from the date of conclusion of the contract, contract and revenue allocation scheme submitted to the event to the competent tax authorities, and to withhold payment of the tax according to law.

15th for objects that already enjoy preferential tax treatment, tax conditions are not met, relevant departments of the people's Governments above the county level shall inform the tax authorities at the same level, tax authorities put an end to the implementation of preferential tax policies and recovery of tax according to law.

    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. 16th article tax organ for tax control tube and handling involved tax case, need query taxpayers and other involved personnel identity proved, and live (resident or stay) situation, and immigration records, information of, police sector should law be assist, on tax organ transferred of involved tax crime case and the other involved tax illegal clues case, police sector should law processing; tax organ need on taxpayers, and withholding obligations people of open State account situation, and deposits account or tax illegal case suspected personnel of savings deposits law implementation query, and

    Freezing of deposits, withholding taxes, banking institutions concerned shall give assistance.

17th the tax authorities on the following sporadic, scattered and off-site to pay taxes legally mandatory to collect:

(A) urban and rural retail tax;

(B) the travel tax, vehicle purchase tax and housing rental revenue;

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

(D) commercial theatrical performances, sports taxes;

(V) lottery jackpot income tax;

    (Vi) other mandatory to collect taxes.

18th the tax authority shall, in accordance with rules and units and individuals entrusted with levying the tax agent-levy signed agreements, units and individuals entrusted with levying taxes should be in agreement the provisions of settlement, within the time limit according to levy taxes to keep tax tickets, had to sign, sign, squeeze, misappropriates or less deferred tax solutions.

Tax authority shall, in accordance with the entrusted on behalf of the tax unit and individual guidance, supervision and required to make full payment of collected fees.

    Financial departments shall, in accordance with adequate funds and principal in a timely manner to the tax authorities on behalf of the tax charges.

19th the tax authorities tax law should be strengthened, providing policy advice for taxpayers, tax counseling, tax guide, relief and other services.

    Tax authorities provide tax services shall not collect fees for taxpayers, not disguised burden on taxpayers.

    20th tax authorities shall set up and perfect the administrative public system, public revenue policy and taxation procedures, service standards rights relief, tax relief, as well as the taxpayers ' credit rating matters, protecting the taxpayers ' tax right according to law, the right to participate and the right to relief.

21st tax authorities shall establish a tax credit system, and taxpayers ' tax credit information collection, assessment, and so on.

    Tax provincial tax authorities can protect information classified announced platform unified tax into a tax credit, strengthening and public information platform for Exchange and sharing of data, combined with the construction of the social credit system, provides information about the sector needs data in accordance with law.

    22nd tax authorities shall set up and perfect social supervisory mechanisms, accept taxpayers, the media and community groups comments on tax collection and administration and supervision.

23rd any unit and individual have the right to report violations of tax laws and regulations.

    The prosecution of violations of tax laws and regulations, the tax authorities should investigate and handle in a timely manner, and keep their informants confidential.
24th article violates these rules, unauthorized tax cuts, tax exemptions, rebates, tax and other decisions incompatible with tax laws and regulations, and by the higher people's Government or the relevant Department in charge shall command a correction and to hold directly responsible for the charge and the other persons liable constitutes a crime, criminal responsibility shall be investigated according to law.

    25th article violates these rules, the people's Government above the county level authorities and units do not provide tax-related revenue losses caused by information or without justification refuse to assist in providing tax-related information, the tax authorities shall promptly report to the people's Governments at the corresponding level, by the people's Governments at the corresponding level depending on the seriousness and the extent of the loss, according to the relevant provisions of the relevant departments and units and their personnel to handle it.

26th article violates these rules, the tax authority staff, one of the following acts, by appointment and removal or administrative permissions for the monitoring authorities are directly responsible for the managers and persons directly responsible shall be given disciplinary actions constitute a crime, criminal responsibility shall be investigated in accordance with law:

(A) failing to perform their confidentiality obligations caused the loss of the taxpayer;

(B) withhold or misappropriate tax or levying fees;

    (C) other acts of abuse of authority, dereliction of duty or engages in. 27th article this way come into force July 1, 2014.

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