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

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201110/20111000351827.shtml

Fuzhou City local tax protection measures for the implementation of

    (March 15, 2011 at the Fuzhou City people's Government, the 10th Executive session through March 15, 2011 50th Fuzhou people's Government promulgated as of April 15, 2011) Chapter I General provisions

    First to protect local tax revenue, maintaining the lawful rights and interests of taxpayers, and promote local economic and social development, in accordance with the People's Republic of China taxation Administration Act and its implementing rules, the Fuzhou City people's Congress Standing Committee decision on the strengthening of local revenue protection and other laws and regulations, combined with the city's actual, these measures are formulated.

Second local taxes in these measures of protection, refers to the people's Governments at all levels in the administrative area of the city, tax authorities and relevant departments, units and individuals according to the characteristics and requirements of the tax administration, had taken to protect the collection of local taxes in full and on time in storage monitoring, supporting, assisting, and reward and punishment measures in General.

    Tax authorities in these measures include national taxation Bureau and the local taxation Bureau.

    Article local tax guarantee based on the tax laws and regulations, to "Government leadership, tax managers, departments, social participation" principle, to departmental interaction, source control, integrated management as the main means of strengthening tax collection and management, protection of local tax revenue.

    Article people's Governments at various levels shall strengthen the leadership of local taxation work, organize and coordinate the relevant departments and units to implement local tax guarantees, local tax support for monitoring and evaluation, and implementation of security requirements.

    Fifth tax authorities should strengthen tax collection and management, rigorous source control, vigorously, cultivating sources, organization of local tax revenue according to law.

    The sixth no unit and individual shall timely pay taxes according to law, the relevant departments, units and individuals shall support and assist the tax authorities collect tax payments.

    Chapter tax supervision

The seventh the tax authority should be strictly regulated sources, to strengthen invoice management, systematic application of tax control device.

    Where the notes belong to the category of invoice management, should be included in the invoice according to law the scope of regulation, the relevant units should actively support and cooperate.

    Eighth the tax authorities and their staff shall not violate the provisions of tax laws and regulations, does not sign, sign, much less sign, levy, delaying taxes levied or assessed in advance; terms may not use confusing budget levels or tax levy shall not be virtual, remote or lapping is imposed by tax revenue.

    Nineth tax authorities should strengthen the management of tax arrears, owe taxes after tax authorities should be paid according to law and strictly on a daily basis plus late fees until the tax preservation and tax enforcement measures taken clearing up overdue taxes.

    Tenth tax authorities shall set up and perfect social supervisory mechanisms, accept taxpayers, the media and community groups comments on tax law enforcement and supervision, public improvements and feedback to improve the results.

11th the tax authorities tax should be made public, tax laws and policies in public, tax programs, tax service standards and taxpayers ' rights and obligations, and so on.

    Failing to tax laws, regulations and policies of the public shall not be used as tax authorities on the basis of. 12th the tax authority should be provided by law, taxpayer or withholding agent policy advocacy, tax advisory, tax guidance, the right relief, economic and convenient services, take all kinds of measures to reduce tax costs on taxpayers.

With special difficulties, the elderly, persons with disabilities, such as a taxpayer, the tax authorities should be provided with the necessary facilities.

    The tax authorities to provide taxpayers with the tax service fee shall not be charged.

    13th the tax authorities should be fair, just and civilized law enforcement shall not misuse deliberately make things difficult for taxpayers and withholding agents and other tax-related parties. 14th the tax department shall collect, use, and keeping the taxpayer's tax information, by law, taxpayer confidentiality.

    Without consent of the taxpayer, no external leaks of taxpayer and tax-related information.

15th no unit and individual shall have the right to report violations of tax laws and regulations. Tax authority upon receipt of the report should be promptly investigated and dealt with according to law, and the confidentiality of the source.

    According to contribution reports and whistleblower incentives given to in accordance with the relevant provisions.

    Chapter III tax help

    16th city, County (City) district people's Government-Government network system should be adopted, such as the establishment of local tax information exchange platform, a sound system of tax information exchange and sharing between relevant departments to achieve interconnection of tax-related information.

17th of municipal and County (City) district people's Government-related administrative departments and public enterprises and institutions shall perform the tax assistance obligations, the designated officer is responsible for the tax-related information delivery, Fuzhou City, according to the Administration and public enterprises and institutions to the requirements of the tax authorities to provide a list of third-party information pass tax-related information to the tax authorities at the same level.

Between the State administration of taxation and local tax bureaus shall be passed in accordance with the relevant provisions of tax-related information.

    Emergence in these departments and units such as the current information, and zero reported.

18th the following relevant administrative departments and units concerned shall, within the scope of their respective duties, unpaid tax authorities to help make local tax collection work:

(A) assist the tax authorities in public security organs queries taxpayer and other tax identification, temporary living situation, foreign personnel entry and exit records and other information, the tax authority transfer of tax-related crimes and other illegal information leads in the investigation, and the investigation results to inform the tax authorities. (B) the housing registration authorities, land and resources administrative departments of the tax authority inquiries, seizure of property of taxpayers and other tax-related personnel, land, should be to assist tax authorities auction or sale taxpayers as well as other tax real estate, ownership or use of land, should assist with transfer procedures (except for real estate for homes placed).

To apply for the real estate, land ownership change units and individuals should be provided by the regulation does not provide any formal invoices, proof of tax clearance certificate or not, does not go through the relevant formalities.

(C) the administrative departments for industry and commerce to apply for cancellation procedures for industry and commerce enterprises, individual businesses, and found that it cannot provide proof of tax registration, shall inform the applicant in writing to the tax authorities for the relevant procedures.

(D) the financial authorities at the national, provincial and municipal-level people's Government's award-winning invoice, tax reporting requirements and withholding, collecting pay, commissioned by levying fees and third party information provided incentive funding, in accordance with the provisions in the annual budget arrangements.

(V) human resources and social security administrative departments assist the tax authorities in query preferential reemployment certificate issuance, payment of social security information.

(F) statistical Administrative Department shall assist the tax authorities in the query to a specific industry operating profits and other industry data.

(G) research and development of technology, civil affairs departments should promptly investigate and deal with the alleged costs, forged over a technology contract, obtain high-tech enterprise qualification, eligibility for welfare enterprises, and to inform the tax authorities the investigation results.

    (H) the auditing Department shall promptly provide tax-related clues to help provide relevant audit information. 19th the tax authorities in the relevant departments and tax-related information provided by scientific analysis, comprehensive utilization, shall not be other than for tax administration purposes.

    Involving State secrets, business secrets and personal privacy information shall be kept confidential.

    20th tax authorities shall make the relevant departments and units of tax-related information and guidance work to assist local revenue protection work of the Government at the same level, in accordance with economic and social development, changes on a regular basis the relevant departments and units providing tax information and assistance in tax collection and management advice. 21st city, County (City) district local taxation work should be included in the scope of the annual performance evaluation, the person local tax guarantee responsibility of the departments and units involved in the situation and assess the effectiveness of the tax assistance, assessment results informed on a regular basis.

Assessment includes:

(A) the departments and units concerned tax collaboration;

(B) the departments and units of tax-related information;

(C) entrusted with levying taxes and personal taxes;

(D) relevant departments and units, as withholding tax withheld;

(V) the tax authorities by means of tax support measures, tax income.

    City, County (City) district people's Government protection for the local tax assessment in outstanding units and individuals should be commended and rewarded.

    The fourth chapter delegates collected

    22nd tax authorities under the principles in favour of tax controls and taxes, according to the relevant regulations of the State, can be scattered, remote payment, easy to source control of taxation of mandatory tax, relevant departments, units and individuals shall provide necessary support and assistance.

23rd the tax authority shall, in accordance with rules and units and individuals sign an agency entrusted with levying taxes on behalf of the tax agreement.

    Fiduciary tax units and individuals shall be in accordance with the agreement provides for levying taxes according to law shall not be allowed to expand or narrow the scope, shall not violate the delegate on behalf of the tax agreement, without authorization, do not levy or collect taxes payable, collected taxes must not be entrusted to other units and individuals on behalf of the tax.

Article 24th of levying taxes is difficult, can be performed provided that range from high proportion of collected fees paid, and the specific measures shall be separately formulated by the financial sector and the tax authorities.

    Units entrusted with levying taxes according to the tax requires a reasonable fee.

    The fifth chapter legal liability

    25th article violates these rules, administrative departments concerned is liable to tax help has failed to effectively carry out assistance, tax-related information is not provided in a timely manner, resulting in loss of local tax, the tax authority shall be reported to the people's Governments at the corresponding level, by the people's Governments at the corresponding level in accordance with the relevant provisions of the relevant departments and their personnel to handle it.

26th, departments, units and individuals concerned with one of the following acts, the directly responsible person in charge and other direct liable persons shall be given sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:

(A) making decisions incompatible with tax laws and administrative regulations, or unlawful interference, obstruction, replace the taxation authorities in performing their duties according to law;

(B) the violation of these rules, failing to use tax-related information, causing serious consequences;

    (C) the violation of these rules, appropriate or divert or delay remit the tax, resulting in loss of national taxes.

27th of tax authorities of any of the following acts, directly responsible to the head of personnel and other persons directly responsible shall be given administrative or disciplinary action constitutes a crime, criminal responsibility shall be investigated in accordance with law:

(A) does not provide for public taxation or violations of tax procedures;

(B) refuses to provide tax services of the contravention;

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

(D) withhold or misappropriate tax or levying fees;

(E) the order or confuse the tax warehousing features, low tax, advance or postpone;

    (F) abuse of power, deception, negligence, resulting in revenue loss.

    The sixth chapter supplementary articles 28th article of the rules as of April 15, 2011.
    Annex: Fuzhou City administrations and public enterprises and institutions list of third-party information provided to the tax authorities
┌──┬─────┬─────────────────────┬──────┐
│ Information │ │ │ ordinal provides unit cycles │
│││ (Specific content by the unit determined in consultation with the tax authority) │ │
├──┼─────┼─────────────────────┼──────┤
│ 1 │ │ │ construction investment project development and reform after the end of each month 15 │
│    │主管部门  │                                          │日内        │
├──┼─────┼─────────────────────┼──────┤
│││ 1, key construction projects investment plans and progress information │ │
│ │ ├ Key projects----------------------------┤ following the end of each month 15 │
│ 2 │ │ │ 2 or expansion projects within the competent Department │
│    │          ├─────────────────────┤            │
│    │          │3、重大产业储备项目信息                   │            │
├──┼─────┼─────────────────────┼──────┤
│││ 1, enterprises (including foreign and field in Rong construction company), individual │ │
│││ And commercial households and branches opened, change (including ownership change), │ │
│    │          │注销、吊销信息                            │            │
│ │ Business administration ├----------------------------┤ following the end of each quarter │
│ 3 │ │ 2 permanent representative offices of foreign companies, the competent department within the establishment, change and nullification │ 15th │
│    │          ├─────────────────────┤            │
│    │          │3、当事人动产抵押登记信息                 │            │
│    │          ├─────────────────────┤            │
│││ 4, food distribution license issuance, modification and cancellation information │ │
├──┼─────┼─────────────────────┼──────┤
│││ 1, housing construction and urban infrastructure projects in Fujian province │ │
│    │          │竣工验收备案表》备案信息                  │            │
│    │          ├─────────────────────┤            │
│    │          │2、建设项目招投标信息                     │            │
│    │          ├─────────────────────┤            │
│ │ │ Construction administration contract │ 3, construction projects after the end of each quarter │
│ 4  │主管部门  ├─────────────────────┤15日内      │
│││ 4, construction licensing information │ │
│    │          ├─────────────────────┤            │
│││ 5, field design, construction, construction enterprises in the Banyan tree project or │ │
│    │          │提供劳务的项目备案信息                    │            │
│    │          ├─────────────────────┤            │
│││ 6, engineering construction cost index │ │
├──┼─────┼─────────────────────┼──────┤
│││ 1, real estate transfers, change information (price, quantity, │ │
│    │          │积、类型)                                │            │
│    │          ├─────────────────────┤            │
│││ 2, registration, change of the pre-sale permit information (open │ │
│││ Advance sale of business name, the certificate number, project name, location, sale │ │
│ 5 │ home │ registration number, date of approval of the sale area,) │ following the end of each quarter │
│    │机构      ├─────────────────────┤15日内      │
│││ 3, total registration of real estate information (development name, project name │ │
│    │          │坐落、总面积、办结日期)                  │            │
│    │          ├─────────────────────┤            │
│││ 4, real estate pre-sale filing of tax-related information (development name │ │
│││ Name, building number, unit number, size, amount, signing day │ │
│    │          │期)                                      │            │
├──┼─────┼─────────────────────┼──────┤
│││ 1, registration, change of the State-owned land use right certificate │ │
│ │ ├-Land and resources 6----------------------------┤ following the end of each quarter │
│ │ │ 2 the competent Department, State-owned land, transfer of information and mining rights │ 15th │
│    │          │让信息                                    │            │
├──┼─────┼─────────────────────┼──────┤
¦ 7 economic managers standing Ficus offices registration │ │ the field after the end of each quarter │
│    │部门      │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, driving management accept the drivers ' training school for student registration drive letter │ │
│    │          │息                                        │            │
│    │          ├─────────────────────┤            │
│    │          │2、车辆登记、过户、注销信息               │            │
│    │          ├─────────────────────┤每季度终了后│
│ │ │ 3, management of public security organs 8 parking registration │ 15th │
│    │          ├─────────────────────┤            │
│││ 4, special industry permit issuance, change and cancellation of │ │
│    │          ├─────────────────────┤            │
│││ 5 approval information, allows taxpayers to buy bomb supplies │ │
│    │          ├─────────────────────┤            │
│    │          │6、旅馆业床位数量                         │            │
├──┼─────┼─────────────────────┼──────┤
│ │ │ 1, the non-administrative units in charge of science and technology information │ incentives or subsidies following the end of each quarter │
│ 9  │部门      ├─────────────────────┤15日内      │
│    │          │2、技术合同登记信息                       │            │
├──┼─────┼─────────────────────┼──────┤
│││ 1, foreign-funded enterprises set up, change (including transfer) │ │
│    │          │销信息                                    │            │
│    │          ├─────────────────────┤            │
│││ 2, transfer of offshore entities or individuals trademark, patent and non-patent technology │ │
│ Competent outside 10 │ │ │ operation after the end of each quarter │
│    │部门      ├─────────────────────┤15日内      │
│    │          │3、出口统计表信息                         │            │
│    │          ├─────────────────────┤            │
│││ 4, foreign trade operator registration │ │
│    │          ├─────────────────────┤            │
│││ 5, local firms to invest in overseas registration │ │
├──┼─────┼─────────────────────┼──────┤
Planning │ │ │ 1 Executive, the issuance of the planning permit for construction, change │ │
│ │ ├ Competent departments----------------------------┤ following the end of each quarter │
│ │ │ 11 2, the construction project planning permit issuance, change │ 15th │
│    │          ├─────────────────────┤            │
│││ 3, the condition verification of comments on the issue of construction project planning │ │
├──┼─────┼─────────────────────┼──────┤
¦ 12 education administration │ │ establishment, change and nullification of the private school information every six months after the end of │
│    │主管部门  │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, identification of welfare enterprises, change, cancellation information │ every six months after the end of │
├ │ Home │ 13 sector----------------------------┤ 15th │
│││ 2, registration of private non-enterprise units, modification and cancellation information │ │
├──┼─────┼─────────────────────┼──────┤
¦ 14 ¦ funded merger of State-owned enterprises by the State-owned assets supervision │ │, transfer, transfers, restructuring, modified every six months after the end of │
│ │ │ │ Business management departments, bankruptcy of the Governor information within 15th │
├──┼─────┼─────────────────────┼──────┤
│││ 1, culture operation license issuance, modification and cancellation information │ every six months after the end of │
│    │          │                                          │15日内      │
│    │          ├─────────────────────┼──────┤
│ 15 │ │ 2 Administrative licensing, publishing and printing, modification and cancellation information │ │
│ │ ├ Competent departments----------------------------┤ following the end of each month 15 │
│││ 3, cultural groups perform registration │ days │
│    │          ├─────────────────────┤            │
│    │          │4、各类营业性演出信息                     │            │
├──┼─────┼─────────────────────┼──────┤
│││ 1, identification of medical practice license, distribution, alteration, │ │
¦ 16 ¦ health administration │ │ cancellation information every six months after the end of │
│    │主管部门  ├─────────────────────┤15日内      │
│││ 2, health licensing, modification and cancellation information │ │
├──┼─────┼─────────────────────┼──────┤
¦ 17 ¦ sports ¦ commercial sports competitions (including foreign sports) or other │ following the end of each month 15 │
│    │部门      │重要体育活动信息                          │日内        │
├──┼─────┼─────────────────────┼──────┤
¦ 18 ¦ persons with disabilities, FIMITIC │ │ certificate issuance, modification and cancellation information every six months after the end of │
│    │          │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, administration, and institutions outside the financial allocation information │ annual accounts 30 │
│    │财政主管  │                                          │日内        │
│ 19 │部门      ├─────────────────────┼──────┤
│││ 2, allocation of public hospitals to buy medicines, instruments and equipment at the same level of │ every six months after the end of │
│    │          │信息                                      │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, the Organization code certificate issuance, modification and cancellation information │ │
│ │ ├ Quality technology----------------------------┤ following the end of each quarter │
│ 20 │ │ │ 2, boiler inspection supervision departments information in the 20th │
│    │          ├─────────────────────┤            │
│    │          │3、税控加油机信息                         │            │
├──┼─────┼─────────────────────┼──────┤
│ 21 │ │ │ retail pharmacy health care medical insurance billing data every two months after the end of │
│    │管理机构  │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│ │ │ 1 in charge of the food, the State-owned grain purchase and selling enterprises and other enterprises information │ following the end of each quarter │
│ 22 │部门      ├─────────────────────┤15日内      │
│││ 2, change, restructuring of the State-owned grain purchase and sale enterprises information │ │
├──┼─────┼─────────────────────┼──────┤
│ 23 │ business managers business registration │ │ alcohol after the end of each month 15 │
│    │部门      │                                          │日内        │
├──┼─────┼─────────────────────┼──────┤
│ Provided Executive 24 │ statistics │ │ urban fixed asset investment by industry following the end of each quarter │
│    │管部门    │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, enterprises and individual industrial and commercial household electricity lihu, modifications to │ following the end of each quarter │
│    │          │及注销信息                                │15日内      │
│ 25 │供电企业  ├─────────────────────┼──────┤
│ │││ 2, enterprises and individual industrial and commercial household electricity every six months after the end of │
│    │          │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│││ 1, enterprises and individual industrial and commercial household water lihu, modifications to │ following the end of each quarter │
│    │          │及注销信息                                │15日内      │
│ 26 │自来水公司├─────────────────────┼──────┤
│ │││ 2, enterprises and individual industrial and commercial households water every six months after the end of │
│    │          │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│ 27 │ │ enterprise, institution of housing accumulation Fund after the end of the annual meeting of the Provident Fund payment detail information │ annual 45 │
│    │管理机构  │                                          │日内        │
├──┼─────┼─────────────────────┼──────┤
│ │ Price │ 28 the Ministry public fees and business service charges and fees adjusted │ following the end of each quarter │
│    │门        │整信息                                    │15日内      │
├──┼─────┼─────────────────────┼──────┤
│ │││ 1, transportation construction project approval information every six months after the end of │
│    │交通行政  │                                          │15日内      │
│ 29 │主管部门  ├─────────────────────┼──────┤
│││ 2, vehicle, ship certificate │ issued after the end of each quarter │
│    │          │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│ 30 water conservancy construction in water conservancy Ministry │ │ │ approve projects after the end of each quarter │
│    │门        │                                          │15日内      │
├──┼─────┼─────────────────────┼──────┤
│ 31 transfer of State-owned assets, property rights trading, │ │ │ following the end of each month 15 │
│    │服务中心  │                                          │日内        │
├──┼─────┼─────────────────────┼──────┤
│ │ 32 │ civil servants foreign cultural and educational experts and teachers ' 45 after the end of registration │ │
│    │          │                                          │日内        │
├──┼─────┼─────────────────────┼──────┤
│ │ │-Care human resources and 33 license issuance, modification and cancellation information │ every six months after the end of │
│    │社会保障局│                                          │15日        │ └──┴─────┴─────────────────────┴──────┘