Hunan Provincial Tax Measures To Protect

Original Language Title: 湖南省税收保障办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201301/20130100380293.shtml

Hunan provincial tax measures to protect

    (September 11, 2012 114th meeting consideration of Hunan province on September 29, 2012, Hunan provincial people's Government promulgated as of January 1, 2013, No. 261) Chapter I General provisions

    First in order to protect tax revenues, strengthen tax collection and management, in accordance with the People's Republic of China taxation Administration Act and other laws and regulations, combined with the facts of the province, these measures are formulated. Article II guarantee of tax collection and management activities in the administrative area of the province, these measures shall apply.

    Otherwise provided by laws and regulations, from its provisions.

    Third people's Governments above the county level shall strengthen the revenue protection work within the administrative area of leadership and coordination, establish and improve the revenue protection mechanism.

    The specific work of tax authorities at all levels are responsible for revenue protection.

    Reform, economic development and the people's Governments above the county level and information technology, public security, finance, human resources and social security, land resources, transportation, housing and urban-rural construction, auditing, business, and other relevant departments shall, in accordance with their respective responsibilities, to assist the tax authorities in tax support. Fourth Street and township Governments assist the tax mechanism should be established.

    Tax authorities shall strengthen the neighborhood offices, Township people's Governments assist the tax guide.

    Fifth above the county level national and local tax authorities should strengthen tax collection and management collaboration, exchange relevant information in a timely manner, the progressive introduction of joint tax.

    Chapter II administration of taxation Sixth section 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.

    Article seventh tax objects not eligible for tax breaks or deception, tax authorities shall suspend implementation of tax concessions, and inform the relevant Department to cancel preferential tax status. Relevant departments of the people's Governments above the county level shall examine and preferential tax status.

    For objects that already enjoy preferential tax treatment, not eligible for tax credit or fraud, shall, in accordance with the relevant provisions to cancel preferential tax status and inform tax authorities; the tax authority shall cease immediately and shall be recovered has been enjoying preferential tax.

    Eighth people's Government above the county level and their departments, Township people's Governments shall, in accordance with the implementation of tax levy or exemption and tax cut provisions, exemptions, rebates, tax, tax levy, shall be made without suspension or cut taxes, exemptions, rebates, tax, tax return, tax levy and other laws and administrative regulations contravene the decision.

    Nineth tax authorities in accordance with the fragmented and different taxation of mandatory contributions collected, should guide and supervise the delegates collected units and individuals on behalf of the tax, and the timely payment of principal on behalf of the tax charges.

    Was commissioned on behalf of the tax unit or individual is allowed to delay incoming revenue. Tenth of units and individuals engaged in production and business activities, invoices issued, storage should be in accordance with rules, access invoices shall be entitled to reject the irregular invoice.

    Encouraging consumers to ask for a receipt.

    Irregular invoices shall not count as expenditures, expenses and tax deduction vouchers.

    Chapter III tax help

    11th people's Governments above the county level shall establish a sound taxation system of information exchange, strengthening information construction of tax support, relying on a network of Government information and Government services platform, set up tax information platform, relevant departments, units of tax information exchange and sharing. 12th relevant departments of the people's Governments above the county level should provide tax-related information to the tax authorities.

    Tax-related ways of exchanging information and time, determined in consultation with the relevant departments by the tax authorities.

    13th due to the following tax-related information, relevant departments of the people's Governments above the county level shall perform administrative support duties, according to the time and manner determined in consultation with the tax authorities at the same level shall be provided:

    (A) the investment project approval, approval, for the record;

    (B) mergers and restructuring, technological transformation of enterprises, property right and stock equity transfer;

    (C) the accreditation of high-tech enterprises and products, technology development and transfer;

    (D) the taxpayer identity, special industry, vehicle licence;

    (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, labor wage, designated medical institutions and drugstores Medicare revenue;

    (VII) land registration, change, the right to compensation for the use, transfer and transfer of mineral resources prospecting and exploitation,;

    (H) the real estate construction project bids, real estate sales and property rights registration, change;

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

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

    (11) the business license registration, change, cancellation and revocation;

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

    (13) service charges and tax institutions, social groups found in property prices;

    (14) the export registration, customs bond;

    (15) in other tax-related information. 

    14th the units and individuals should be made available to the tax authority by law tax, withholding, collecting payment on behalf of tax-related information.

    15th tax authorities tax-related information may not be used for matters not related to tax collection and administration.

    The tax authority shall keep the taxpayer, withholding of trade secrets and personal privacy, except otherwise prescribed by laws and regulations, shall not be disclosed.

    16th units and individuals applying for registration, changes should be submitted to the registration authority laws, regulations, tax payment or exemption certificates; uncommitted, not process.

    Article 17th organised performances, exhibition, business exchanges and other activities of the organizer shall, from the date of conclusion of the contract within the 15th contracts and income distribution plan submitted to the tax authorities for hosting and withhold tax in accordance with law.

    18th of tax authorities engaged in the production and operation of taxpayers and withholding agents according to law, account inquiries, collection management measures such as freezing as well as money to pay, banks and other financial institutions should be assisted.

    The fourth chapter tax services

    19th the 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.

    20th the tax authority shall, in accordance with the provisions for tax registration, tax returns, tax, remit the matters suggested that reducing the taxpayers ' tax-related risks.

    21st tax authority or have special difficulties in remote areas should be taxpayers or withholding agents reporting, payment, tax solutions with ease.

    22nd tax authorities should establish and improve complaint handling mechanism of tax disputes, timely and effectively defuse the tax authorities and taxpayers, withholding agents, tax payment of the guarantor.

    Article 23rd tax for taxpayers and withholding agents to handle tax matters shall not abuse difficult, shall not violate the provisions of fees, shall be compelled to accept paid services may not accept, to obtain property or seeking any other illegitimate benefits.

    The fifth chapter tax supervision

    Article 24th of State bodies, enterprises, institutions and other organizations in financial management and accounting, financial and auditing departments should strengthen the people's Governments above the county level guidance and supervision.

    25th audit institutions implementation of audit, financial departments tax income, financial supervision, the tax authority shall provide assistance. 26th article of any unit and individual have the right to report tax violations.

    Tax-related cases to report, verified by the tax authority, in accordance with the relevant regulations, recognize, and reward.

    27th people's Governments above the county level authorities found tax violations, it shall inform the tax authorities at the same level; tax authorities should investigate and punish, and will reply to relevant departments.

    28th taxpayers in tax arrears, while executive authorities decided to impose a fine or confiscation of illegal income, tax law takes precedence over a fine, confiscation of illicit proceeds.

    The sixth chapter legal liability

    29th article in violation of the regulations, any of the following circumstances, in accordance with the provisions of relevant laws and administrative regulations shall be punished:

    (A) making tax levy, waive or cut taxes, exemptions, rebates, tax, tax return, tax levy and other laws and administrative regulations contravene the decision;

    (B) the irregular invoice as financial expenditures, reimbursements and tax documents, leading to other units or individuals to not pay, tax underpaid or cheated.

    Article 30th in violation of the regulations, delegate delayed incoming revenue collected units and individuals, tax authorities according to law by a delegate ordered to put in storage.

    31st in violation of the regulations, relevant departments of the people's Governments above the county level failed to meet tax administrative assistance duties, resulting in revenue loss, by higher administrative authorities or the supervision agency ordered corrective action and the supervisor directly responsible and other persons directly responsible shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law.

    32nd the tax authorities and tax officers of any of the following acts, by higher taxes or the supervision authority directly in charge of personnel and other persons directly responsible shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) tax matters unrelated to information used in connection with the administration of tax collection; (b) not complying with the provisions for taxpayers and withholding agents to keep business secrets and personal privacy obligations of confidentiality;
(C) charge fees in violation of regulations, forced to accept paid services increase or increase the burden on taxpayers and withholding agents in disguise;

    (D) abuse of things difficult for taxpayers and withholding agents, accepting, to obtain property or to seek illegitimate benefits.

    The seventh chapter by-laws 33rd article this way come into effect January 1, 2013.