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Chongqing Local Tax Measures To Protect

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

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Repression of local tax protection schemes

(Health of 6 January 2012 at the 117th ordinary meeting of the Government of the People of the Republic of the Greater Jurisdiction, which was held from 1 April 2012)

Chapter I General

Article 1 guarantees local tax revenues, protects the legitimate rights and interests of taxpayers, promotes economic and social development, and develops this approach in line with the laws, administrative regulations, such as the People's Republic of China Taxation Act.

Article 2

Local tax administration guarantees refer to the general description of the measures taken to secure timely and full collection of local taxes, regulation, assistance, services and incentives.

Article 3. Governments at all levels should strengthen the leadership, organization and coordination of local tax administration guarantees in the current administration area, monitor and assess local tax protection and guarantee commensurate work requirements.

Local tax authorities are responsible for local tax administration guarantees within the current administration area, with their immediate agencies and dispatch agencies having specific responsibility for local tax clearance.

The executive authorities, such as development reform, economic information, rural and urban construction, land tenure, public safety, finance, audit, business and quality, are assisting in the process of local tax administration in accordance with their respective responsibilities and provisions of this approach.

Article IV provides incentives to public authorities, units and individuals at all levels for significant performance in local tax administration.

Chapter II

Article 5 Governments at all levels should ensure that local taxation is coordinated with economic and social development, in line with local economic and social development planning, with the optimization and adaptation of economic, industrial structures.

Article 6. Local tax authorities shall, in accordance with economic and social development, changes in tax sources and adjustments in national tax policy, scientific analysis of local revenue projections and descriptions of local revenue revenue incomes for the next year prior to the annual local budget preparation, be presented to the Government of the current people and sent to the same financial sector.

When the financial sector prepares and adjusts the draft local budget, it should be the same as the local tax authorities.

Article 7. Local tax authorities should collect and process tax information on taxpayers and distributors in a timely manner and carry out a tax assessment of the performance of tax obligations by taxpayers and deductors.

In the case of tax assessment, local tax authorities should conduct tax interviews or investigate verifications in accordance with the provisions, promptly inform taxpayers, deductees themselves of their own conversion; and the taxpayers, deductorers suspected of having committed offences such as theft of taxes, fraud, etc.

Article 8. Local tax authorities should promote the use of tax control devices in accordance with the requirements of tax administrations, and relevant administrative authorities and units, such as public security, quality, transport, rural and urban construction, should assist in promoting the use of tax control devices in collaboration with local tax authorities.

The taxpayer shall install, use tax control devices in accordance with the provisions, without intentional destruction, destruction or unauthorized modification of the tax control mechanism.

Article 9. Local tax authorities should improve the invoice management system to enhance the management of invoice production, acquisition, acquisition, maintenance, and collection.

The taxpayer engaged in production, operation shall be charged against the production, operation, invoices, and shall not be dismissed, transferred, borrowed invoice or forged and converted invoices.

Invoices not in accordance with the provisions shall not be subject to financial expenses, reimbursements, and any unit or individual shall be entitled to refuse receipt.

Article 10. Local tax authorities may, in accordance with the principles conducive to tax management and the facilitation of tax collection, be granted by law to tax dispersed and distributively paid taxes, and are granted an award of charging.

The requisitioning units shall be taxed by law in the name of the local tax authority, in accordance with the provisions of the commission of the award, and shall not be convicted, misappropriated or delayed by taxation.

Article 11. Local tax authorities should support, guide the development of the tax agent industry and encourage and facilitate the operation of tax identification and tax services by tax agents.

Local tax authorities may not abuse their duties by imposing taxpayers, distributors to receive tax agents or by assigning tax agents.

Tax agents should operate in accordance with the law and assume the corresponding legal responsibility.

Article 12, any administrative authority, unit and individual shall not be in violation of the provisions of the law, administrative regulations and regulations, unauthorized taxation clearance, suspension and tax relief, tax exemptions, tax repayments, credits and other decisions incompatible with tax laws, administrative regulations.

Local tax authorities and their staff shall not be subject to the provisions of tax laws, administrative regulations, non-appropriation, expropriation, pre-emptation, suspension or assessment of taxes; nor shall there be confusion between budgetary periods or tax collections, nor shall there be no separation or removal of taxes.

Chapter III Tax assistance

Article 13 Governments of municipalities, districts (in self-governing districts) should establish and improve local tax protection information platforms, promote tax information exchange and sharing systems and achieve interconnection between tax information.

Article 14. The relevant administrative authorities of the Government of the municipality, the District (Autonomous Region) shall fulfil their obligations under tax administration assistance and provide tax information arising from:

(i) Establish, modify, write-off and vetting of registration by enterprises, business units, individual businessmen and other organizations;

(ii) Construction of construction permits, land concessions, transfers and property transactions;

(iii) Government-focused investment projects in construction finance and disbursement of engineering funds;

(iv) Business performance, commercial sports competition;

(v) Integrated statistical information on the investments of fixed assets;

(vi) The issuance, modification and write-off of vehicles, ship operators;

(vii) Tax information arising from other matters.

The contents, modalities, time frames, etc. of the above-mentioned tax information, were approved by the Government of the same-ranking people by the local tax authorities after the relevant administrative authorities.

Article 15. Relevant administrative authorities should be provided by law with respect to information relating to tax administrations.

Article 16 shall be confidential by local tax authorities and relevant administrative authorities in relation to national secrets, commercial secrets and personal privacy involved in tax information exchange and sharing.

Article 17 units or individuals who apply for the registration of homes, land rights changes shall be given to the land administration authorities the complete tax voucher or the tax-free certificate provided for in the laws, administrative regulations, and the absence of a land administration authority shall not be subject to registration procedures for housing, land rights.

Article 18 units or individuals who apply for the registration, periodic inspection procedures of vehicles should be given a certificate of legal taxation or tax exemptions to the transport management of public security authorities; without the means, the transport management of the public safety authority shall not conduct the relevant procedures.

Article 19 The taxpayer or its statutory representative had not settled the tax, lag and did not provide the tax guarantee before his departure, and the local tax authorities should notify the authorities of the exit.

Local tax authorities should assist in collaboration with the public security authorities in order to obtain information on the personal status of the taxpayer and the entry of the person concerned.

Article 20 shall be subject to tax registration by the taxpayer. The taxpayers do not conduct tax registrations, which are being corrected by the local tax authority; are not later corrected, and are brought by local tax authorities to revoke their business licence by law.

Article 21 provides that local tax authorities shall cooperate with financial institutions in the collection, operation of taxpayers, deposit deposits made by deductors in financial institutions, the implementation of tax preservation and enforcement.

The local tax authorities should establish regular work-oriented mechanisms with audit bodies, the judiciary, to combat tax violations in a timely manner and to maintain normal tax order.

In the case of suspected offences transferred by local tax authorities, the public security authorities should be treated by law.

Chapter IV Tax services

Article 23 should uphold the principles of law, equity, justice, regulation and strengthening of tax services, the sound tax service system and the legitimate rights and interests of taxpayers.

Article 24 provides that local tax authorities should fully utilize the multiple services such as prefabricated services, advisory services, reminder services, based on the needs of taxpayers.

Article 25 The local tax authorities shall provide the necessary facilities for the processing of tax taxes in remote areas or with special hardship taxpayers, subject to the explicit application of the rights and obligations of both parties by law.

Article 26 shall not be charged in violation of the tax services provided by local tax authorities and shall not increase or otherwise increase the burden of taxpayers, deductees.

Article 27 should be widely, promptly and accurately communicated to taxpayers the laws, regulations, regulations and policies of tax taxation, the promotion of tax knowledge, the enhancement of tax awareness and the ability of taxpayers, and the creation of a socio-economic environment for tax honour.

Article 28 should establish a good tax counselling system that organizes tax counselling for taxpayers and deductees.

Article 29 provides that local tax authorities shall disclose matters such as tax registration, tax declaration, tax release, etc. to reduce the tax risk of taxpayers.

Article 33

(i) Tax laws, regulations, regulations and normative documents;

(ii) The terms of application of the tax administration licence project and non-licensor administrative approval projects, requests for materials, procedures for processing, time frames, fees standards and basis;

(iii) Tax inspection procedures, tax administrative sanctions standards and basis;

(iv) Sectors that receive complaints from taxpayers and monitor the reporting of telephones;

(v) Other matters should be made public by law.

Article 31 states that local tax authorities should establish and improve mechanisms for the processing of complaints and letters of visit by taxpayers and to effectively detract tax disputes in a timely and effective manner.

Article 32 should strengthen collaboration with national tax authorities, conduct tax credit ratings, and classify taxpayers at different credit levels.

The assessment of tax credits by local tax authorities and units may be sought in connection with the assessment of the relevant credit hierarchy among citizens, legal persons or other organizations.

Article 33, local tax authorities and their staff may not be deliberately harassed by taxpayers when providing tax services, impose on taxpayers receive paid services, receive payment, request for taxpayers' property or complicate in the interest.

Chapter V

Article 34 should be subject to an audit supervision by the auditing authority in accordance with the law regarding the organization of tax revenues by local tax authorities; the financial sector should carry out financial supervision in accordance with the law on the organization of tax revenues by local tax authorities. Local tax authorities should be aware of auditing, financial sector supervision and implementation of audit and inspection decisions.

Article 33 fifteenth local tax authorities should be proactive in receiving the assessment and supervision of tax law enforcement by taxpayers, the media and social groups, and in a timely manner feedback on measures and results.

Any unit or individual in Article 36 has the right to examine violations of tax laws, regulations and regulations. Local tax authorities should be promptly investigated and treated in accordance with the law.

Article 37 should be strictly confidential by local tax authorities. It is valid for the prosecution, and the local tax authorities should give the complainant's incentives in accordance with the provisions.

Article 33 Eighteen municipalities, districts (utonomous districts) Governments should incorporate local tax clearance safeguards into the scope of the examination and conduct an assessment of the status and effectiveness of the relevant administrative authorities, units involved in tax assistance with local tax guarantees and obligations.

The Government of the people of the city, the district (Autonomous Region) should include the implementation of tax protection guarantees in the administration of justice and regularly inform the findings of the inspection.

Chapter VI Legal responsibility

Article 39, in violation of article 12 of the present approach, provides that tax clearances, suspensions and tax deductions, exemptions, tax repayments, supplementary tax decisions are taken by the superior administrative authority or supervisory body to the responsible supervisors and other direct responsibilities, in accordance with the law; suspected offences are transferred to the judiciary.

Article 40 concerning one of the following acts by the executive authorities and units shall be disposed of by the superior administrative authority or by the inspectorate in accordance with the law of the responsible supervisor and other direct responsibilities; the alleged offence shall be transferred to the judiciary:

(i) Inadequate and accurate transmission of tax information or non-performance of tax assistance obligations, resulting in local tax losses;

(ii) No taxation in accordance with the award of the commissioner;

(iii) The failure to comply with confidentiality obligations under the law for tax clearance information;

(iv) Other violations of this approach.

Article 40. The local tax authorities have one of the following acts, either by the top-level local tax authority or by the inspectorate, to be disposed of by law by the competent and other direct responsible persons responsible;

(i) Violations of non-appropriation, sterilization, prior collection, suspension or assessment of taxes;

(ii) To confuse budget periods or taxes, to collect or interdiction and to divert taxes;

(iii) Forced taxpayers, deductees, to receive remittance services or to obtain undue benefits for designated agents;

(iv) The provision of tax clearance information to other administrative authorities, as required, or the failure to comply with the obligation to confidential tax information;

(v) deliberately harass the taxpayer, receive, request the taxpayer's property or complicate the unfair interest;

(vi) Other violations of this approach.

Chapter VII

Article 42