Number Of Handan Local Tax Provisions

Original Language Title: 邯郸市保障地方税收若干规定

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201108/20110800346632.shtml

Number of Handan local tax provisions

    (December 8, 2010, Handan people's Government at the 37th Executive meeting on December 22, 2010, 137th Handan people's Government promulgated as of March 1, 2011) first for the strengthening of local tax collection and management, protection of local tax revenue, protect legal rights of taxpayers, promote harmonious economic and social development, in accordance with the People's Republic of China Law on tax collection and management, combined with the city's actual, these provisions are formulated.

    Article protection of local taxation work adhering to government leaders, tax managers, departments, social participation, the principle of legal protection.

    Article people's Governments at all levels should strengthen leadership on tax collection and administration according to law, and to organize and coordinate the relevant departments and units to implement local tax guarantee measures Municipal Government set up a leading group for local taxes, leading Group Office in municipal local taxation Bureau; the County (city, district) Governments should also set up the appropriate institutions, in order to strengthen the protection of local taxation work guidance and coordination. Fourth regional tax authorities can contribute to tax administration and tax-friendly principles, following sporadic agent-levy taxes according to law.

    If necessary, the local tax authorities may send officers to assist the trustee taxes:

    (A) urban and rural retail tax;

    (B) the car passenger transportation industry and individual taxation;

    (C) retail construction, real estate transactions, leasing, decoration industries ' tax;

    (D) welfare lottery, sports lottery revenue;

    (E) tax commercial theatrical performances, sports competitions;

    (Vi) other mandatory to collect local taxes.

    Fifth regional tax authority shall, in accordance with the tax guidance, management and supervision.

    Departments and units concerned shall cooperate with the tax authorities commissioned collected work carried out, the financial sector should be allocated delegates on behalf of the tax charges in a timely manner in accordance with regulations.

    Sixth city, County (city, district) people's Government departments and units should perform the tax administrative assistance obligations.

    Financial departments should strengthen the seventh administrative charge bills, according to law no fees and charges should be included in the tax administration provides administrative fees Bill.

    Eighth House security sector achieved through the transfer of real estate property management units and individuals to apply for registration of property rights shall require the applicant to submit the certificate of tax payment or tax breaks provided for in laws and regulations; uncommitted, not process.

    The tax authority shall distrain or inform of the situation of the real estate property management; without consent of the tax authority, housing property rights of real estate management Department shall not apply for alteration registration procedures.

    Nineth Department of land and resources through the transfer of land use right of the units and individuals to apply for alteration registration shall require the applicant to submit the certificate of tax payment or tax breaks provided for in laws and regulations; uncommitted, not process.

    Without consent of the tax authorities, departments of land and resources must not be the tax authorities seized, seizure of the land alteration registration procedures.

    Article tenth of departments to apply for construction permits, shall request the applicant to submit the construction of tax registration certificate issued by the local tax authorities; uncommitted shall promptly pass and the local tax authorities at the same level.

    11th Hefei, the sports sector to apply for commercial theatrical performances, sports license shall require the applicant to submit performances, local tax issued by a tax authority, where the game informed proof uncommitted, shall promptly notify the local tax authorities at the same level.

    12th business sector to apply equity registration of natural persons shall require the applicant to submit a tax clearance certificate issued by the tax authorities; uncommitted, shall promptly notify the local tax authorities at the same level.

    13th the tax authorities on taxpayers and withholding agents according to law, account opening queries, queries of deposits, tax preservation and enforcement measures, the financial institution shall assist. 14th no unit or individual shall have the right to inform and report violations of tax laws and regulations.

    Receive the report or reports of bodies and authorities responsible for investigation and punishment shall keep confidential informants or whistle-blowers; verified, the tax authorities should give informants or informants rewards in accordance with the regulations.

    15th of municipal local tax authorities, counties (cities and districts) Government should be established to protect local tax information exchange platforms relevant departments and units passed to the tax authority shall, in accordance with the following provisions of tax-related information or enquiries on tax-related information for the tax authorities to provide protection:

    (A) development and reform should be based on the relevant functions, annual technical innovation projects and key construction projects available to the tax authorities at the same level in the 15th after technical renovation and key project information necessary to assist the tax authorities in the query projects in previous years.

    (B) within the business sector should be 15th following the end of each month to provide the tax authorities at the same level for starting operations, change, cancellation of registration, and so on.

    (C) civil affairs departments should be on the 15th following the end of each quarter to the same tax authority to provide social groups, registration of private non-enterprise units, modification and cancellation conditions; welfare Enterprise annual inspection after the end of each year to the tax authorities at the same level in the 20th finds information provide benefits to the enterprise.

    (D) the Federation should query for the tax authorities permit dissemination of information of persons with disabilities to provide protection.

    (E) quality supervision departments should be on the 15th following the end of each quarter to the same level of tax authorities with the Organization code certificate issuance, inspection information and queries taxpayer to the tax authority code assigned to organizations to provide protection.

    (F) statistical offices should be the same level in the 25th after the end of each quarter the tax authorities with regional GDP, industrial enterprises above the designated size increase value and profits, factory price index of industrial products, and other information.

    (VII) financial departments should be on the 20th after the end of each quarter to the same tax authority to provide administrative unit rental fees.

    (H) the water sector should be the sibling in the 20th after the end of each quarter where tax authorities with construction of water conservancy projects, the actual funding of the project and the construction unit of payment and so on.

    (I) the transport sector should be provided to the local tax authorities at the same level in the beginning of each year when the annual investment plan for highway construction; the siblings in the 20th after the end of each quarter where tax authorities provide all kinds of vehicles, the operation of the ship, such as certificate issuance, highway construction permit conditions.

    (10) construction sector should Yu monthly ended Hou 20th within to sibling place tax organ provides month construction engineering enrollment bid situation (enrollment bid record book), including State-owned assets investment of construction project, and non-State-owned assets investment of development construction project, and directly employer of project, and various municipal construction project of related information; each quarter ended Hou 20th within provides real estate development enterprise qualification approval, and has record of foreign building enterprise, information.

    (11) the planning departments should be on the end of the month to the local tax authorities at the same level in the 20th after providing all kinds of construction project planning, approval, and so on.

    (12) Department of land and resources after the end of each month providing land to the local tax authorities at the same level in the 20th (out), land allocation, land resumption and information such as land use permits issued.

    (13) departments for public health shall after the end of each year to the local tax authorities at the same level in the 20th provides for-profit and non-profit medical institution finds that practicing licenses, medical institutions, and so on.

    (14) the Department of education shall after the end of each year to the local tax authorities provided approval was established at the same level in the 20th school, approved schools, approved the establishment of kindergartens, and so on.

    (15) the people's bank branch in Handan City Center queries taxpayer to the tax authority should be opening accounts in commercial banks according to law to provide protection.

    (16) public security departments should be on the end of the month to the local tax authorities at the same level in the 20th after providing vehicle registration, vehicle inspection, registration of operating parking lots and so on, and tax authorities to queries of taxpayer ID number, temporary residence, Hong Kong, Macau and foreign immigration case provides protection.

    (17) the company should query protection of taxpayer information to the tax authorities.

    (18) national tax and local tax authorities shall levy period is over in the 5th of each month last month, inform each other tax changes, corporate tax returns and other information.

    (19) the tax authorities in tax analysis, tax assessment, tax and other tax management processes needed for tax-related information from the relevant departments and units, departments and units should be provided in a timely manner according to the requirements.

    16th pass or provide details about the tax-related information, by the local tax authorities determined in consultation with the relevant departments and units. 17th due to special circumstances information cannot be passed to local tax authorities in time, note should be made of relevant departments or units, is gone after the remedy in a timely manner.

    Tax information taxpayers ' trade secrets or personal privacy is involved, relevant departments shall keep secret for him involving State secrets shall be passed in accordance with the relevant provisions of the Act.

    18th financial sector, tax authorities tax-related information sharing, tax-related information provided by the relevant departments and units should be strictly managed, can only be used for tax analysis and tax collection and management, and may not be used for other purposes. Article 19th local tax authorities an annual summary of tax-related information. Annual pass information on time and according to the requirements of departments or units for appropriate compensation; for important tax information timely and accurate, informative and more contributes to tax units and individuals, the tax authority shall be rewarded; a significant contribution to tax, by the people's Government at the reward.

    Subsidies, the incentive funds from the financial expenditures.

    20th of the departments or units refused to fulfil tax related assistance, resulting in the loss of revenues by the supervisory authorities depending on the damage, the plot, the direct responsibility and related leaders given administrative sanctions.

    Article 21st of the violation of the provisions of article 15th, shall be processed as follows:
(A) in the absence of exceptional circumstances, does not preach or delay times information, the tax authority shall notify the relevant department or unit responsible for criticism of education.

    (B) in the absence of exceptional circumstances, two did not preach or more delay information, guaranteed by the tax at the same level leading group criticized the relevant departments or units, and ordered to proceed to rectify within.

    (C) in the absence of exceptional circumstances, three times more than reported message by the supervisory authority responsible refuses to perform any legal decisions and orders, penalties for failure to report information, resulting in tax losses, resulting in revenue loss, by the supervisory organ in the loss situation, circumstances, direct responsibility and related leaders given administrative sanctions.

    22nd levels of supervisory organs shall monitor the local tax support, monitoring of the monitoring problems should be found in decisions or recommendations; transfer tax information reported to the tax authorities should be verified in a timely manner, dealing with the law and discipline. 23rd these provisions come into force on March 1, 2011.