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Fuzhou City Local Tax Protection Measures For The Implementation Of

Original Language Title: 福州市地方税收保障实施办法

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Local tax security measures in Fof State

(Summit 10th ordinary meeting of the People's Government of the State of 15 March 2011 to consider the adoption of Decree No. 50 of 15 March 2011 for the People's Government Order No. 50 of 15 March 2011, as of 15 April 2011)

Chapter I General

Article 1 promotes harmonious economic and social development in the local economy, in order to guarantee local tax revenues and to protect the legitimate rights and interests of taxpayers, and develops this approach in line with the laws, regulations and regulations such as the Tax Expropriation Act of the People's Republic of China and its implementing rules, the Decision of the Standing Committee of the General Assembly of the People's Representatives to strengthen local tax security.

The local tax guarantees referred to in this approach refer to the totality of measures such as the supervision, support, assistance and awards for the timely collection of local taxes, in accordance with the characteristics and requirements of the tax administration at all levels of the city.

The tax authorities referred to in this scheme include the National Tax Authority and the Local Tax Administration.

Article 3. Local taxation guarantees are based on tax laws, regulations that are based on the principles of “Government ownership, tax chiefs, sectoral collaboration, social participation” and are based on sectoral movements, source control and integrated management as a means of strengthening local tax collection and guaranteeing local tax revenues.

Article IV. Governments at all levels should strengthen their leadership in local tax security, organize, coordinate relevant sectors and units to implement local tax guarantees, monitor and assess local tax guarantees and implement safeguards funds.

Article 5 tax authorities should strengthen tax collection, strict tax control, active in the field of tax vegetation and organize local tax revenues in accordance with the law.

Any units and individuals in Article 6 shall pay their taxes promptly and in full accordance with the law, and the relevant departments, units and individuals shall support and assist the tax authorities in levy taxes by law.

Chapter II

Article 7. Tax authorities should strictly regulate tax sources, strengthen invoice management by law, and systematically promote the application of tax control devices.

Any vote falling within the scope of the invoice management should be incorporated in accordance with the law, and the relevant units should be actively supported and synergistic.

Article 8. The tax administration and its staff shall not be subject to taxation laws, regulations and regulations, and shall not be exempted, extracted, in advance, released or assessed; nor shall the authority be used to confuse the funds or tax collections; nor shall the tax be collected, distributed or seized.

Article 9. The tax administration should strengthen tax administration, and the tax enforcement measures should be paid by the tax authorities after the tax has occurred, and the tax administration should pay the lag in accordance with the law and be strictly calculated on a day-to-day basis until the tax preservation and tax enforcement measures are taken.

Article 10. The tax authorities should establish a sound social monitoring mechanism to receive the assessment and supervision of tax enforcement by taxpayers, the media and social groups, public improvement measures and feedback on improvements.

Article 11. The tax administration shall apply to public taxation, public taxation laws and policies, tax procedures, tax service norms and the rights and obligations of taxpayers.

Tax laws and policies that are not publicly available under the law shall not be used as a basis for the administration of tax authorities.

Article 12. The tax authorities shall provide policy advocacy, tax advice, tax guidance, rights remedies, and economic services in accordance with the law for taxpayers, deductees, and take measures to reduce the tax cost of taxpayers. The taxpayers, such as persons with special difficulties, should provide the necessary facilities.

Tax services provided by tax authorities for taxpayers cannot be charged.

Article 13 shall be fair, fair and civilized law enforcement and shall not abuse the authority to deliberately harass taxpayers, deductees and other tax parties.

Article 14. The tax authorities shall collect, use and maintain tax information on taxpayers in accordance with the law and shall be confidential to the taxpayer. Unless the taxpayers agree, no external disclosure of taxpayers and information relating to tax conditions shall be permitted.

All units and individuals are entitled to report violations of tax laws, regulations and regulations.

The tax administration should be promptly investigated after the receipt of the report and be treated in accordance with the law and kept confidential. According to the size of the reporting contribution and the award of the author's incentives in accordance with the relevant provisions.

Chapter III Tax assistance

Article 16 Governments of municipalities, districts (markets) should establish a local tax security information exchange platform, including through the government network system, for the sound exchange of information and sharing systems among the relevant sectors and for the interconnection of tax information.

Article 17

Tax information should be transmitted between national tax offices and local tax authorities in accordance with the relevant provisions.

The above-mentioned sectors and units, if they did not produce information at the time of the time, have been introduced to carry out a donation system.

The following relevant administrative authorities and relevant units shall, within their respective responsibilities, assist the tax authorities in the process of local tax clearance:

(i) The Public Security Service assists tax authorities in searching taxpayers and other taxpayers for information such as identification, suspension of population residence, entry records of foreign personnel in the country, tax offences transferred by tax authorities and other violations of information lines, and will inform tax authorities of the results.

(ii) The housing registration body, the territorial resource administration authorities shall provide assistance to the tax authorities in searching, seizure of the taxpayer and other taxpayers' properties, land-use rights, and shall be provided to the tax authorities to authorize the auction or the sale of taxpayers and other taxpayers and other property, land ownership or use rights, and shall assist in the processing of household procedures (with the exception of the property used for housekeeping). units and individuals who apply for the processing of property, changes in land rights should be provided in accordance with the provision of formal invoices, closed tax certificates or non-levant tax certificates, without procedures.

(iii) Business administration authorities have found that they cannot provide tax registration write-off certificates and should inform the applicant in writing of the relevant procedures before the tax administration.

(iv) Invoices provided by the financial authorities to the Governments of the State, the province, the city-level people, the payment of tax reports and the deduction, the collection, the payment of courtesy fees and the provision of third-party information incentives, which are arranged in the annual budget, as required.

(v) The human resources and social security administration authorities assist tax authorities in searching for the issuance of re-employment preferences and the payment of information.

(vi) Statistical administrative authorities shall assist tax authorities in accessing industrial data indicators such as profitability in specific industries.

(vii) The science and technology, civil affairs sector should be promptly checked with cases of suspected research on the costs of development, technology contracts forfeiture, fraud in the eligibility of high-technical enterprises, welfare enterprises and inform tax authorities of the results.

(viii) The audit department should provide tax lines in a timely manner to assist in the provision of relevant tax audit information.

Article 19 Tax information provided by the tax authorities in respect of the relevant sectors and units shall be scientifically analysed, integratedly used and shall not be used for other purposes other than tax administration. Information concerning State secret, commercial secret and personal privacy should be confidential.

Article 20 shall be guided by the relevant departments and units dealing with tax information transmission, assist the same-level governments in the conduct of local tax security examinations, and provide regular changes to the relevant departments and units in accordance with economic and social development, and assist in tax clearance.

Article 21 Governments of the urban, district and sub-urban areas should incorporate local tax guarantees into annual work appraisals and conduct studies on the participation and effectiveness of relevant sectors and units with responsibility for local tax security, and keep the findings regularly informed. The contents of the study include, inter alia,:

(i) In collaboration with relevant sectors and units;

(ii) Relevant sectors and units concerned the transmission of tax information;

(iii) The taxation of units and individuals subject to the royalties;

(iv) The tax deductions of the relevant departments and units as deductees;

(v) Tax authorities organize tax revenues through tax safeguards.

The communes of the city, the city (market) should be recognized and rewarded by the Government's excellent units and individuals that conduct local tax guarantees.

Chapter IV Authorization of the name

In accordance with the principles conducive to tax control and tax facilitation, the tax authorities, in accordance with the relevant provisions of the State, may grant in-governing, distributing, distributing tax revenues that are user-friendly, shall provide support and assistance to the relevant sectors, units and individuals.

Article 23. The tax administration shall enter into a commissioning agreement with the units and individuals subject to the levy.

The units and individuals subject to the escrow of tax shall not be allowed to expand or narrow the scope of their use, in accordance with the agreement, in violation of the awarding agreement, to unauthorized or to impose tax provisions, and shall not be allowed to redeploy the escrow payments to other units and individuals.

Article 24 makes it more difficult to pay for escrow payments within the prescribed scope, with a specific approach developed by the financial and tax authorities.

The unit subject to the levy may require reasonable royalties.

Chapter V Legal responsibility

Article 25. In violation of this approach, the relevant administrative authorities with tax assistance obligations have not been able to effectively carry out assistance and provide tax information in a timely manner, resulting in loss of local tax revenues, and the tax authorities should report to the Government of the people at this level, which is addressed by the Government of the people in accordance with the relevant provisions.

Article 26 concerns one of the following acts, units and individuals, which are punishable by law by the competent persons directly responsible and other persons directly responsible; constitutes an offence punishable by law:

(i) Resolves to make decisions incompatible with tax laws, administrative regulations, or unlawful interference, obstruction and replacement of tax authorities for the enforcement of official duties under the law;

(ii) In violation of the provisions of this approach, the use of tax information in accordance with the specified purposes has serious consequences;

(iii) In violation of the provisions of this approach, the exclusion, misappropriation or delay in the collection of tax revenues, resulting in the loss of national taxes.

Article 27 consists of one of the following acts by the tax authorities, administrative treatment or disposition of persons responsible for direct responsibility and other persons directly responsible, in accordance with the law; and criminal liability in accordance with the law:

(i) No tax disclosure or violation of the tax procedures as prescribed;

(ii) The refusal to provide tax services in violation of the provisions;

(iii) The loss of the obligation of taxpayers to be performed by law;

(iv) Secrete retention, misappropriation of taxes or replacement charges;

(v) confusing tax credits either at the treasury level or at the expense of multiple, minor, early or deferred charges;

(vi) Abuse of authority, provocative fraud, and malfunctioning, resulting in loss of revenue.

Annex VI

The twenty-eighth approach was implemented effective 15 April 2011.

Annex: List of third-party information provided to tax authorities by the Administrative Department of the city of Fford and the Public Enterprise Unit

 

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TAEVEMENTS, BEST PRACTICES AND CONSTRAINTS

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Registration, modification of information (open sterilization)

Equatorial Guinea ADVEMENTS, BEST PRACTICES, CHALLENGES AND CONSTRAINTS

Equatorial Guinea 5 Šimon Household Registration, Presumption, Approval date

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Tax information on the sale of enterprise name, hospitality

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AD 7 GUEVE GOVERNMENT OF RACIAL DISCRIMINATION, IN ACCORITIES, end of each quarter

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Equatorial Guinea Science and Technology Manager Sharif1, incentives or subsidies for non-administrative units, end of each quarter

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Marie 10 Šimon Philippe Štefan Sharif Once every quarter

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Equatorial Guinea Planning Administrative Sharif, licensing, changing information ably

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TA 11 Šimon, “Application, change of information” 15 April 2009

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AD 14 ADAM NATIONAL PRIORITIES, INITIATIVES AND COMMITMENTS

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Stephen

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Decisions, issuance, change, etc.

AD 16 SHIL DECISION OF THE HIGH COMMISSIONER FOR HUMAN RIGHTS, IN ACCORDANCE WITH PARAGRAPH 15

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AD 17, Sports Manager, various types of commercial sports competitions (consider sports competitions) or other end-of-month periods

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Marie 21 medical insurance cubation data for medical care in retail stores after the end of two months

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Equatorial Guinea Food Manager Sharif, State-owned food purchaser and other food-enter information for each quarter of the year ended

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AD 23 ADB supervisor ADAM, ADAM, ADAM, ADAM 15 THE NATIONAL LAW

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SH 24, statistics chief executives provide information on investment in fixed-term assets in the subsector industry, end of each quarter

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SH 27 Annual Circumstances of the treasury, the treasury unit

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Marie 28 Šimon price trench charges, operating service charges projects and fees criteria to be adjusted for the end of each quarter

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Pierre 30 SHLES project approval information for the construction of water for the end of each quarter

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TA 31 COMRAFT ON THE OFFICE OF NATIONAL COVENANT ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS, INCLUDING 15

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editor 32 Civil Service Bureau, Foreign teaching experts, teachers' registration information, 45th floor after the end of the year

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