Benxi City Tax-Information Management

Original Language Title: 本溪市涉税信息管理办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201009/20100900264163.shtml

Benxi City tax-information management (May 21, 2010 14th district, Benxi municipal people's Government at the 56th Executive meeting on June 17, 2010, 145th, Benxi City people's Government promulgated as of July 1, 2010) first in order to enhance tax source management, optimize the tax services and improve the quality and efficiency of tax collection and management, protection of tax revenue, maintaining the lawful rights and interests of taxpayers and promote economic and social development, in accordance with the People's Republic of China Law on tax collection and administration and the

    People's Republic of China implementation rules of tax collection and management law and other laws and regulations, combined with the city's actual, these measures are formulated.

    Second approach applies within the administrative area of the city tax information collection, use and related management activities.

    Article city, County (district) people's Government the establishment of tax-related information management committee, unified organization leading the city's tax-related information management.

    The State administration of taxation and local tax authorities (hereinafter referred to as the tax authority), is responsible for the analysis, processing and management of tax-related information, tax information management of its bodies responsible for tax-related information gathering, sorting and delivery.

    Fourth city, County (district) people's Government departments and relevant tax-related administrative support unit shall perform the obligations arising from the performance of functions and taxes, withholding pay, collect tax-related information (hereinafter referred to as the tax information), should be provided to the tax authorities at the same level. Fifth of municipal and County (district) people's Governments should establish and improve the system of tax-related information sharing, interoperability to achieve tax-related information.

    The departments and units concerned shall specify tax information organization, and equipped with the appropriate staff member.

    Sixth information management implement the tax target management responsibility system. City, County (district) tax information management Committee annually with the relevant departments and tax information between the objective responsibility.

    Specific objectives evaluation measures shall be formulated separately by the Municipal Commission of tax-related information management.

    Article seventh city, County (district) people's Government to set up special funds for tax-related information, for use on tax-related information management made an outstanding contribution to the work of unit and individual recognition and rewards.

    Eighth on the departments and units should be based on the tax authorities tax-related information management requirements and standards of good management of tax-related information to ensure information is accurate, complete, timely and effective.

    Nineth departments and units concerned shall, in accordance with the following provisions of article content and time limit for tax-related information to the management body pass tax-related information:

    (A) the development and reform of the sector to within 20 working days from the date of the end of each quarter, providing all kinds of project examination and approval, approval and filing of the last quarter.

    (B) the economic and information technology departments before the 20th day of each month, provide analysis of industrial enterprises above the designated size last month.

    (Three) education sector Yu each quarter end of day up 20 a days within, provides Shang quarter national and social power running, and adult education, and non-compulsory education and school do Enterprise established, and cancellation, and change, information, while provides its charges project listing and notes using situation; Yu annual end of day up 30 a days within, provides last year education fee additional budget prepared situation and last year payments accounts situation, provides private education institutions annual list and the except University yiwai of foreign teachers related information.

    (D) science and technology and the intellectual property Department to provide technology transfer and patent the use, transfer and other tax-related information; from the date of the end of the year in the 10th, and provide a list of high-tech enterprise annual inspection last year and the development of science and technology in General.

    (E) public security organs from the date of the end of the year in the 10th, providing annual vehicle registration, cancellation of registration number and provide permanent Benxi foreign staff.

    (F) monitoring the sector in the economy after the case concluded that provides timely and relevant tax information.

    (G) civil affairs departments before the 10th day of each month, providing welfare Lottery sales last month of tax-related information from the date of the end of the year in the 10th, provide annual confirmation of all sorts of welfare enterprises and institutions, the disabled employment list and proof of identification, social groups, such as the registration of private non-enterprise units.

    (H) the financial sector at the end of each quarter within 20 working days of the date, provided construction funds of the last quarter income statement and administrative fees bill payment; to within 20 working days of the end of the year, provided construction funds for the last year budgeting and accounts of urban construction funds for the last year.

    (IX) human resources and Social Security Department before the 10th day of each month, provides employers ' participation in social security insurance last month name registrations, changes and source analysis, provide health insurance pharmacies in registering information and health care purchase card settlement; from the date of the end of the year in the 10th, provides annual labor and social security annual review on integrated information.

    (10) Department of land and resources before the 10th day of each month, offer last month of State-owned land use right transfer of land use rights transfers and information about farmland which was within 20 working days of the end of the year, new mining rights last year detailed information provided.

    (11) construction sector to within 20 working days from the date of the end of each quarter, provided last quarter construction project bidding information; each year on July 20 and the January 20 of the following year, for the first 6-months of real estate development project completion acceptance information and urban infrastructure construction.

    (12) the Housing Department should timely second-hand prices finds confirmation and so on; before the 10th day of each month, provided last month lease management detailed information from the date of the end of the year in the 10th, provision of housing equity deal of the year at standard prices.

    (13) the transport sector before the 10th day of each month, providing various types of road transport operators permit issued last month, taxable vehicle number changes in agent-warehouse tax levy and the detail information.

    (14) the water supplies Department on the date of the end of the year in the 10th, provision of last year's water project plan approval and river maintenance fee waiver approval information and analysis of Fei Yuan.

    (15) outside trade sector Yu monthly 10th Qian, provides last month import and export right issued situation, new do foreign trade operators record information and the processing trade manual information; Yu annual end of day up 10th within, provides Shang annual foreign investment enterprise established, and change, and merged, and Division, and terminated situation, outside units or personal to this city about enterprise or personal transfer trademark, and patent situation and city investment introduction funding project information.

    (16) the cultural sector to show brokers when the commercial performance licenses issued and timely in providing brokerage name, domicile, legal persons, and actor personal information; from the date of the end of the year in the 10th, inspection of the annual fee on permit list of lists and all kinds of entertainment.

    (17) Health Department within 20 working days of the end of the year, provided the previous year profit and non-profit medical institutions practising registration information.

    (18) the Audit Department within 20 working days from the date of the end of each quarter, provides quarterly audit matters on tax-related information.

    (19) the sports departments in various sports and related activities, provides timely and relevant tax information before the 10th day of each month, providing information about the sports lottery sales last month.

    (20) the Statistical Office before the 10th day of each month, provide statistical bulletins and comprehensive social information briefing last month which was within 20 working days from the date of the end of each quarter, provided last quarter of State-owned, collective, and other various forms of ownership units in total number of employees and wages (grouped by enterprise, institution and agency).

    (21) the State-owned assets supervision and management departments to within 20 working days from the date of the end of each quarter, providing transfer of State assets, the value of the last quarter and the transfer of property rights, transactions and other related information.

    (22) the disabled persons ' Federation from the date of the end of the year in the 10th, provides approved system of annual disability employment security fund information and analysis.

    (23) prices Department every year on July 20 and the January 20 of the following year, for the first 6-months of affordable housing prices, administrative fees project examination and approval, and administrative information such as the premium license.

    (24) Administration for industry and Commerce before the 10th day of each month, provides business management industry door opened last month, change, cancellation, revocation of registration and issuance of business licenses and related registration information.

    (25) the quality and technical supervision Department on 10th of the month, providing enterprises, institutions, social organizations and private non-enterprise units last month processing, modification and cancellation of the Organization code certificate information from the date of the end of the year in the 10th, and last year the Organization code certificate of annual information provided.

    (26) the Department of tobacco monopoly to within 20 working days from the date of the end of each quarter, providing various tobacco sales last quarter, number, amount, and tobacco sales license information.

    (27) the people's Bank of China branch in Benxi City Center before the 10th day of each month, provided last month to the account information.

    (28) the foreign exchange management departments before the 10th day of each month, last month, provided the verification information on July 20 of every year and the January 20 of the following year, providing information such as the list of external payment 6 months before.

    (29) the Federation from within 20 working days from the date of the end of each quarter, offers a quarter of Union members on basic information and analysis on the source of.

    (30) the Highways Department before the 10th day of each month, providing information overload freight vehicles last month.

    (31) the County (district) Government and township (town), the subdistrict office providing fragmented tax-related information in a timely manner.

    (32) other departments and units should be in accordance with the laws, rules and regulations, as well as the city's tax-relevant provisions of the information management committee, providing tax-related information.

    Tenth of the departments and units to pass tax-related information, you can take network transmission, removable storage media, such as electronic data interchange form or paper form.

    11th due to tax-related cases to investigate, you need the following tax-related information from the relevant departments or units to assist, the tax authority shall, in accordance with legal procedures to the relevant departments or units shall inform the specific content of the information you need, the relevant departments or units should provide information to tax authorities in time:

    (A) public security organ as a foreign nationality staff entry and exit records, Chinese taxpayer number, and filing tax information online.

    (B) land and resources departments to provide cadastral information.
(C) real estate provides real estate property transfer registration information and property records.

    (D) such as culture, education, health and civil affairs departments to provide information related to registration.

    (E) food and drug supervision and management departments to provide pharmacies with the drugs trade license issuance, change and cancellation of the relevant circumstances.

    (Vi) production safety supervision and management departments to provide the relevant tax-related enterprises production, start time, and stop time, and so on.

    (G) Administration for industry and commerce to provide registration information, change of legal representative of the enterprise and shareholders.

    (H) the rules of the Benxi City Branch, the State-owned banks, policy banks, city commercial banks, rural credit cooperatives and other financial institutions to provide information about accounts, bank cards and personal information such as bank card, as well as the movement of funds, changes in the amount of deposits.

    (IX) electricity sector provides tax-related electricity consumption condition of the company.

    (10) other tax-related information provided by the departments or units.

    12th 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.

    Tax authorities should seriously organize information, and field verification of each Department's message, which belongs to the introduction of a leaking pipe spills, into the tax administration in a timely manner; verified actual no taxpayer should be timely feedback to relevant departments.

    13th city, County (district) tax information management Committee should rely on municipal-government network, establishment of tax-related information exchange platform, relevant departments and units to share tax information.

    14th the tax authorities and tax-related information management and related departments and units in the process of tax collection, transfer and use of information, security measures should be taken and shall not divulge State secrets, business secrets and personal privacy.

    15th related departments and units should actively assist the tax authorities in tax collection and administration:

    (A) the Education Department shall cooperate with the tax authorities schools over charges and provisions of tax inspection fees and social power running school units.

    (B) science and technology and intellectual property departments should strengthen the high-tech enterprise qualification verification and identification checks of technology contracts.

    (C) the public security organs shall assist in investigating tax violations, stop acts of violence and refusal to; transferred to the tax authorities of the cases of alleged tax crimes should be accepted in a timely manner and in strict accordance with the relevant regulations.

    (D) civil affairs departments should strengthen the management of social organizations and private non-enterprise units to cancel the registration, verification of tax authorities in accordance with law does not comply with recognized welfare enterprises and institutions.

    (Five) land resources sector and property sector should strictly implementation "first after-tax card" of work program, according to "a card a-paid" of principles issued land right card and housing ownership card; in handle land, and property transfer procedures Shi, assist tax organ requirements applicants submitted-paid proved or duty-free proved; tax organ take tax preservation or forced implementation measures Shi, assist its handle property of seized, and solutions seal or transfer procedures,.

    (F) the cultural sector should be urged to show brokers produced invoice with tax authority and so on.

    (VII) shall urge the for-profit medical institutions in the health sector to the tax authorities for tax registration, invoices, producers and so on.

    (H) the sports departments shall supervise the units of various types of sports activities to the tax authorities for the invoices produced and so on.

    (I) prices Department shall assist in publicity of relevant policies to explain price adjustment fund.

    (J) the industrial and commercial administrative department shall investigate and deal with the tax authorities of operating without a license.

    (11) human resources and social security departments should assist to disseminate and explain the work of social insurance policies.

    (12) the Federation of Trade Union funds should assist propaganda and explanation of relevant policies.

    (13) the Federation shall assist persons with disabilities employment security fund publicity of relevant policies to explain the work.

    (14) the tax authorities according to law queries taxpayer engaged in production or business operations to open accounts or tax preservation and enforcement measures, we shall provide assistance relating to banks and other financial institutions.

    (15) Government at all levels should strengthen leadership on tax collection and management work within their respective administrative areas to support and assist the tax authorities in carrying out their duties.

    (16) other departments and units should be in accordance with the laws, rules and regulations relevant provisions within the scope of their respective duties support and assist the tax authorities in carrying out their duties.

    16th tax authorities audit, financial departments to detect any violation of tax according to law, shall, according to its decision, the submissions according to law will be charged tax, surcharge order paid to the State Treasury in accordance with taxes, the budget and to reply in writing within the time stipulated in the audit results, Finance Department.

    17th the tax authorities shall cooperate, support, the Department shall levy administrative fees and Government funds. 18th the tax authorities shall establish appropriate tax information management system of supervision and inspection.

    Inspection results into annual work assessment of management by objectives.

    Checking of tax-related information management includes:

    (A) the tax obligations of information management;

    (B) the comprehensive utilization of tax-related information;

    (C) is imposed by the tax assistance;

    (D) implementation of the duty of confidentiality.

    19th article violation this approach Nineth article, and 11th article provides, about sector or units not in provides time within according to requirements to tax organ provides involved tax information, caused tax loss of, by tax organ according to plot weight and loss degree, to city or County (district) Government proposed processing recommends, by city or County (district) Government according to about provides on about sector and related personnel made processing; constitute crime of, law held criminal.

    20th article violates this way 14th section fails to perform the obligation of confidentiality to the direct responsible person in charge and other direct liable persons, by the unit or units shall be given administrative sanctions.

    Article 21st disobey article 15th, Department refused without good reason is liable to tax help assistance, by the tax authority to the city or County (district) people's Government proposed recommendations by the municipal or County (district) people's Government in accordance with the relevant provisions in the relevant departments and personnel to deal with case constitutes a crime, criminal responsibility shall be investigated according to law.

    22nd entrusted by the Governments at all levels in accordance with the tax authorities collect social insurance, Labor Union, river training works built and maintenance management fees, civil air defense, price adjustment fund, employment security fund for the disabled information collection, use and management activities in accordance with the measures implemented. 23rd these measures come into force on July 1, 2010. April 16, 2005, Benxi City, issued by the General Office of the people's Government on the implementation of the integrated tax administration and tax source monitoring views (the political ban FA [2005]35) repealed simultaneously.