Chongqing Local Tax Measures To Protect

Original Language Title: 重庆市地方税收征管保障办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201206/20120600369143.shtml

Chongqing local tax measures to protect

    (January 6, 2012, Chongqing Municipal People's Government at the 117th Executive meeting on January 31, 2012, Chongqing Municipal People's Government announced order No. 260, come into force on April 1, 2012) Chapter I General provisions

    First for the strengthening of local tax collection and management, protection of local 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 other laws and administrative regulations, combined with the city's actual, these measures are formulated.

Article people's Governments at all levels within the administrative area of the city, the local tax authorities and other administrative authorities and local tax support, these measures shall apply.

    Local tax guarantee is defined as a local tax in full and on time taken to collection storage forecast, supervision, assistance, services, incentives and other measures in General.

Third place within the administrative area of people's Governments at various levels shall strengthen the tax collection and management and security of leadership, organization and coordination, oversight and evaluation on local tax collection work, and ensure the appropriate operation.

Local tax authority in charge of the local tax collection work in the administrative area, it belongs directly under the body and agency specific local tax support.

    Development and reform, economic information, urban and rural construction, land and housing, public security, finance, auditing, industrial and commercial Administrative Department, quality supervision in accordance with their respective responsibilities and assist in local tax collection and management work as provided herein.

    Article on local tax collection and management to protect the people's Governments at all levels work remarkable achievements in administrative departments, and gives awards to units and individuals.

    Chapter II administration of taxation

    V people's Governments at various levels shall, in accordance with national economic and social development planning, combined with local practice, optimizing and restructuring the economy, the industrial structure, actively cultivating sources, local taxes and harmonize economic and social development.   

Sixth regional tax authority shall, in accordance with economic and social development, sources of change, as well as the State's tax policy adjustments, scientific predictions of local tax revenue each year, local budgeting next year before the local tax revenue forecasts and their descriptions, the people's Government with a copy to the financial departments at the same level.

    Financial sector-specific, adjust local budgets prepared draft, should be discussed at the local tax authorities.

Seventh regional tax authorities shall collect and deal with taxpayers and withholding of tax-related information to the taxpayers and withholding agents fulfill their tax obligations tax assessment.

    Tax assessment problems identified, interviewed by the local tax authority shall, in accordance with the provisions of the tax investigation or verification, inform taxpayers and withholding agents themselves correct; taxpayers or withholding agents suspected of tax evasion, tax fraud and other illegal acts, shall file investigation.

Article eighth local tax collection from the tax authority shall, in accordance with the need to promote the use of tax-control facilities, public security, supervision, transportation, construction and other related administrative departments and units should coordinate with the local tax authorities to promote the use of tax-controlled devices.

    Taxpayers shall, in accordance with the prescribed installation, use tax-control device, shall not be intentionally destroyed, damaged or tampered with tax control device.

Nineth local tax authorities should be perfecting the invoice management system, enhance invoice printing, purchasing, issuing, acquiring, keeping, precinct management.

Taxpayer engaged in production or business operations shall be on production and business is to collect the payment invoice shall not be false, sell, lend or invoice counterfeiting, altering invoices.

    Irregular invoices shall not act as financial expense, reimbursement, any unit and individual have the right to refuse.

Article tenth local tax authorities according to the principle of tax administration and tax can be dispersed according to law and taxation of mandatory contributions collected in different places, and awarded a delegate on behalf of the tax certificate.

    Trustee tax units shall in accordance with the provisions of the delegate on behalf of the tax certificate, shall be collected on behalf of the local tax authorities tax not allowed to not sign, or low taxes, taxes may not be appropriate or divert or delay solutions.

11th regional tax authorities tax agent industry should support, guidance, and encourages and supports tax agencies tax assurance and tax-related services business.

Local tax authorities not to abuse force taxpayers and withholding agents to accept the tax agent services or the tax agency.

    Tax agency shall conduct business according to law and bear the corresponding legal responsibility.

Article 12th all administrative departments, units and individuals shall not violate the provisions of laws and administrative regulations, making tax, cessation, as well as tax cuts, tax exemptions, tax refund, tax and other tax laws and administrative regulations contravene the decision.

    Local tax authorities and their staff shall not violate the provisions of the tax laws and administrative regulations, do not sign, sign, much less sign, levy, delaying taxes levied or assessed in advance; not confuse the budget levels or taxes levied, shall not be levied in different places or intercept or appropriate taxes.

    Chapter III tax help

    13th municipal, district (County) people's Governments shall establish and perfect the local tax collection and management platform for security information, improve the system of tax-information exchange and sharing to achieve interconnection between tax-related information.

Article 14th municipal, district (County) of relevant government administrative departments should comply with tax-related administrative assistance obligations, tax-related information provided pursuant to the provisions of the following:

(A) the enterprise, institution, individual businesses and other organizations the establishment, change, cancellation, revocation of registration;

(B) the construction permits, land transfer, the transfer of real estate transactions;

(C) the priority investment projects and money invested in the construction of the Government project funds allocated;

(D) commercial performances, sports competitions with commercial nature;

(E) fixed assets investment statistics;

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

(G) other matters of tax-related information.

    These tax-related information provided by content, style, format, duration and so on, by the local tax authority in consultation with the reported after the related administrative departments of people's Governments at the same level for approval before implementation.

    15th relevant administrative authorities for information about the administration of tax collection and management, local tax authority shall be provided by law. 

    Article 16th local tax authorities and the relevant administrative departments should be tax-information exchange and sharing involved in the confidentiality of State secrets, business secrets and personal privacy.

    Article 17th units or individuals to apply for housing and land ownership change registration, land should be issued by the competent administrative Department of housing laws, administrative regulations, payment receipts or tax certificate is not issued by, housing and land administrative departments may handle housing, land alteration registration procedures.

    Article 18th units or individuals applying for vehicle registration, periodic inspection procedures, should be presented to the public security organs traffic management issues the tax or tax exemption certificate is not issued by police traffic Administration Department shall go through the relevant formalities.

Article 19th of unpaid tax the taxpayer or his or her legal representative before leaving the outstanding taxes and late fees, and does not provide a tax payment guarantee, the local tax authorities shall notify the authorities prevented him from leaving the country.

    Local tax authority to perform their duties according to law related queries taxpayer personal identification, exit and entry of information, the public security organs shall assist. 20th tax payer shall, in accordance with the established deadline for registration.

    Of tax registration of taxpayers ' money by the local tax authorities a rectification; it fails, by local taxation organs, industrial and commercial administrative authority shall revoke its business license.

    Article 21st run by local taxation organs in accordance with the query production, taxpayers and withholding agents opened the accounts, savings deposits in financial institutions, implementation of tax preservation and enforcement, financial institutions should assist.

22nd local tax authorities shall audit bodies, establish a regular mechanism of the judiciary, combating illegal acts in a timely manner, maintaining the normal taxation order.

    To the local tax authorities to transfer suspected criminal cases, public security organs should be dealt with according to law.

    The fourth chapter tax service

    Article 23rd local tax authorities should adhere to the principle of legality, fairness and impartiality, standardize and strengthen tax services, perfect service system, maintaining the lawful rights and interests of taxpayers.

    Article 24th local tax authorities shall, in accordance with the taxpayer needs, make full use of information tools provided free reservation services, advisory services, reminder service and other services.

    25th local tax authorities shall, in accordance with clear tax rights and obligations under the premise, is located in remote areas or have special difficulty the taxpayer provide necessary facilitation services.

    26th regional tax authority shall not illegal providing tax services fees shall not be increased or increase the burden on taxpayers and withholding agents in disguise.

    27th regional tax authorities should be broad and timely and accurately inform the taxpayers about tax laws, regulations, rules and policies, popularize the knowledge of tax and improve taxpayers ' tax awareness and advocacy capacity, create tax glorious social environment.

    28th Regional tax authorities shall set up and perfect the tax counseling institution, regularly organized for the taxpayer, withholding tax counseling.

    29th the local tax authorities shall, in accordance with the provisions for tax registration, tax returns, tax, remit the matters suggested that reducing the taxpayers ' tax-related risks.

Article 30th local tax authorities shall publicly in through a variety of the following:

(A) the tax laws, rules, regulations and regulatory documents;

(B) the tax administrative approval items of administrative licensing items and non-licensing eligibility criteria, application materials, processing procedures, timeframes, fees and basis; (c) the tax inspection procedures, standards and based on the tax administrative penalty;

(D) receive Department of taxpayer complaints and monitor telephone hotlines;

    (E) other contents of the law shall be made public.

    31st local tax authorities should establish and improve taxpayer complaints and complaint-handling mechanism, timely and effective manner to resolve tax disputes.
Article 32nd local tax authorities should strengthen collaboration with the organs of State administration of taxation, tax credit rating assessment, classification management of taxpayers with different credit ratings.

Relevant administrative departments and units in the citizens, legal persons or other organizations when the relevant credit rating, you can seek the views of local tax authorities to tax credit assessment.

    33rd article local tax authorities and their staff shall not intentionally in the provision of tax services taxpayers, forcing taxpayers to accept paid service, receipt, ask for the taxpayer's property or to seek illegitimate interests.

    The fifth chapter tax supervision 34th audit institutions should be implemented in accordance with the local tax authorities to tax income audit financial departments shall, in accordance with the local tax authorities to tax income of fiscal oversight.

    Local tax authorities should consciously accept supervision by the audit, the financial sector, carry out the audit and inspection decisions.

    35th regional tax authorities shall accept taxpayer, news media and community groups comments on tax law enforcement and oversight, results and feedback the improvement measures. Article 36th any unit or individual shall have the right to violate the tax law and regulations report.

    Local tax authorities after accepting the report shall immediately conduct investigation, according to law. 37th place of the tax authority of the Prosecutor should be kept strictly confidential.

    Upon verification, Prosecutor Prosecutor's case, prosecutors incentives given to local tax authorities shall, in accordance with the provisions.

Article 38th municipal, district (County) of the people's Government of local tax collection and management work should be included in the scope of examination, to have a local tax collection responsibility and obligation of the relevant administrative departments, units involved in tax assistance and effectiveness evaluation.

    Municipal, district (County) people's Governments shall guarantee the implementation of tax collection and management into the scope of administrative supervision, regularly informed of inspection results.

    The sixth chapter legal liability

    39th disobey article 12th, making tax, cessation as well as tax breaks, tax, tax refund, tax decisions, by higher administrative authorities or by the supervisory organs of the responsible person in charge and other direct liable persons shall be given administrative sanctions; a suspected crime, transferred to judicial organs for handling.

40th relevant administrative departments and units have one of the following acts, by higher administrative authorities or by the supervisory organs of the responsible person in charge and other direct liable persons shall be given administrative sanctions; a suspected crime, transferred to judicial organs for handling:

(A) is not timely, accurate delivery of tax-related information or failure to fulfil tax obligations of assistance, resulting in revenue loss, (ii) the delegate on behalf of the tax certificate provides that no tax;

(C) failing to perform their duty of confidentiality of tax information;

    (D) other acts in violation of these measures.

41st regional tax authority of any of the following acts, by higher local tax authority or by the supervisory authority in charge of personnel and other persons directly responsible shall be given disciplinary action; a suspected crime, transferred to judicial organs for handling:

(A) the violation does not sign, sign, much less sign, levy, delaying taxes levied or assessed in advance;

(B) confusing budget levels or taxes levied, offsite taxes levied or withheld, misappropriated;

(C) the force accept paid tax of the taxpayer, withholding agent service or its designated agency to seek illegitimate interests;

(D) is not in accordance with the regulations to other administrative authorities provide tax information or fails to perform the obligation of confidentiality of tax information;

(E) intentionally taxpayers, receipt, ask for the taxpayer's property or to seek illegitimate interests;

    (Vi) other acts in violation of these measures.

    The seventh chapter by-laws 42nd these measures come into force on April 1, 2012.