Hubei Provincial Tax Measures To Protect

Original Language Title: 湖北省地方税费征收保障办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Hubei provincial tax measures to protect

    (March 17, 2009 Standing Committee of the Hubei provincial people's Government considered by Hubei provincial people's Government on March 30, 2009 order No. 331, released as of May 1, 2009) first to strengthen the administration of local taxes and fees collection, protection of local tax revenue, protect legal rights of taxpayers, to pay people, promoting economic and social development, in accordance with the relevant provisions of laws and regulations, combined with the facts of the province, these measures are formulated.

    Article local tax authorities collect taxes at all levels of the province support this approach.

    Third people's Governments at various levels shall strengthen the collection and payment of local taxes work within their respective administrative areas of leadership, was established led by the Government, the relevant departments and units involved in local tax guarantee coordination leading group, responsible for coordinating local tax support.

    Local tax support Governments at all levels should be included in the relevant departments and units of annual target responsibility, and the appraisal results are regularly informed. Article people's Governments at all levels and relevant departments and units should be strongly supported local tax authorities to perform their duties, in accordance with statutory tax rates levied taxes, according to tax, not ultra vires relation file local taxes shall not be interfering with local tax authorities levy taxes according to law.

    In developing the normative documents relating to local taxes and fees, shall solicit the views of the financial sector and the local tax authorities, and in accordance with the regulations for the record.

    People's Governments at various levels should continue to improve e-v, actively supported the informatization construction of local tax system, tax-related socialization of information collection and information as soon as possible.

    Development and reform, finance, statistics, industry and commerce, quality and technical supervision, public security, the internal revenue service, labor, real estate, construction, land and resources administration, customs, transportation, water conservancy, environmental protection, people's Bank, insurance, disabled persons ' Federation and other relevant departments and units should speed up network interconnection with local tax authorities for local taxes and fees source library provides a data interface, implement tax-related information sharing in real time. Local tax authorities to the relevant departments and units for taxpayers, the tax implications of paying people information, all relevant departments and units should actively cooperate with and provide free, no excuse.

    Local tax authorities shall regularly inform the relevant departments and units informed of the tax-related information provided by utilization.

    Sixth article levels place tax organ should according to delegate generation levy about charges, and Fund, government non-tax income of provides, timely will Government non-tax into surrendered financial, shall not violations established Government non-tax into transition households, shall not unauthorized relief and violation provides local decomposition, to guarantee Government non-tax into generation levy generation paid timely full levy, and will guarantee generation levy generation paid government non-tax income of situation into levels place tax organ annual target accountability assessment content. Article VII financial departments at all levels should strengthen contacts with local tax authorities, shared local revenue sources and Fei Yuan of research.

    In prepared, and adjustment place tax income budget draft Shi, should full heard sibling place tax organ of views, makes of and this administrative of this levels sources and fee source phase adapted, to guarantee place tax income and place economic and social development status coordination and synchronization, and according to existing financial system of provides and Province Government about place tax levy funding policy of requirements, will place tax levy funding into financial budget. Eighth public security organs at all levels should be long-term coordination mechanisms with local tax authorities, stepped up the fight to forge, alter, sell fake invoices and the use of false invoices for crime, investigate and punish acts of crimes such as tax evasion, tax evasion, refusal, maintaining the normal taxation order.

    On local tax authority in investigating and dealing with tax-related illegal activities transfer suspected criminal cases should be filed for investigation in a timely manner.

    Nineth levels of Administration for industry and commerce should be registered with local taxation authority system of exchanging and sharing information, timely information is handled to the local tax authorities to set up (open), modification and cancellation of (business) of registration and suspension of business licenses, ensuring that local tax authority timely and accurate access to taxpayer registration information.

    Tenth Article levels national tax organ and place tax organ on same taxpayers of tax registration must used same tax registration code, regularly exchange taxpayers household data, and both income data and other tax data,, active advance IRS, and tax joint publicity, and joint registration, and joint set tax, and joint check, efforts established IRS, and tax tax collection information exchange platform, guarantees IRS, and tax levy management information of real-time Exchange and than on.

    11th article levels land resources sector and property management sector should timely will issued, and change, and cancellation land using certificate and land expropriation, and transfer, and rental, and trading, situation and handle housing ownership initial, and transfer, and change, and cancellation, registration and trading situation provides to place tax organ, strengthening and land, and property related sources control tube, effective do first tax Hou sent card, tie place tax organ implementation real estate tax integration management, full play tax lever on land resources using of regulation role. 12th of banks and other financial institutions shall, in accordance with the legal provisions in the production, business tax registration certificate number is registered in the accounts of the taxpayers, login account account of the taxpayer in a tax registration certificate. At the local tax authorities in accordance with the query production and business taxpayers to open accounts, tax preservation and tax enforcement measures, assistance should be given, without prevarication and delay.

    Banks designated to handle foreign exchange non-trade and capital projects at the sale and payment shall be subject to strict audit clearance certificates and stamps or tax file. 13th labor and social security departments at all levels should be a unified social insurance registration number social insurance premiums, to the local tax authorities in a timely manner, a fee one social insurance registration, registration, cancellation of registration and social insurance approved and joint financial sector and local tax authorities regularly carry out toll's household registration, overdue cleanup, classification and management.

    By the local tax authorities found that employer underreporting, probability of amount of social insurance contributions, timely feedback on labor and social security departments, the labor Security Department to investigate and punish, again.

    14th environmental protection departments at all levels should strengthen contacts with local tax authorities, build sewage charge is imposed by the approved data exchange and sharing platform and publishing system that transmits data approved by the sewage charges, regularly with the local tax authorities to study the sewage charge is imposed by the problems in the management, streamlining environmental protection, tax, corporate, collection and payment relations between the three. 15th the other relevant departments and units should enhance communication with the local tax authorities, establish and improve the information sharing system of taxes and fees involved.

    Relevant departments and units should regularly the following information in writing or electronic information communicated to the local tax authorities at the same level in the form of:

    (A) the issuance, modification and cancellation of the operating license of production;

    (B) social groups, welfare enterprises and high-tech enterprise certificate management, and persons with disabilities;

    (C) Organization code registration, modification and cancellation conditions;

    (D) registration of vessel inspection, operation and management;

    (E) for attestation, notarization;

    (Vi) any leaf tobacco purchasing plans, acquisitions, mergers and acquisitions and so on;

    (G) related to foreign investment;

    (H) foreign immigration, employment and movement of persons;

    (I) employment unemployment workers in Hubei Province issued registration certificate;

    (X) sports, welfare Lottery over million award;

    (11) personal publishing works, offshore to remit wages, labour costs and so on;

    (12) our import and export trade;

    (13) major construction projects, plan investments, and so on;

    (14) organized theatrical performances, sports events;

    (15) all taxable mineral reserves, planning production and actual production conditions;

    (16) other tax-related information.

    16th regional tax authorities in favour of tax control and tax-friendly principles, according to the relevant regulations of the State, the following can be sporadic and taxation of mandatory contributions collected in different places, the relevant departments and units should provide necessary support and assistance:

    (A) the taxpayer engaged in passenger shall pay the tax, levied may entrust the transport sector;

    (B) the transfer, the transfer of land use right of the unit and individual shall pay a tax, may entrust departments of land and resources on behalf of the tax;

    (C) unit and individual shall pay a tax of real estate transactions, may entrust property management on behalf of the tax;

    (D) engage in Lottery sales and cash, commercial performance or sports competitions with commercial nature of unit and individual shall pay a tax, you can entrust the civil, cultural, sports and other departments to collect;

    (E) provide lodging and home decoration services unit and individual shall pay a tax, may entrust property management, neighbourhood or village Committee or the relevant management unit on behalf of the tax;

    (Vi) the local taxpayers should be paid on the spot in the field of providing construction services tax may be entrusted with building sector collected.

    17th regional tax authority shall, in accordance with provisions and the tax agent-levy signed agreements, delegate registration, issued a delegate on behalf of the tax certificate.

    Trustee tax units shall in accordance with the agreement on the amount of tax, are not allowed to expand, narrow the scope or not to sign, collect the taxes payable. Article 18th agent on behalf of the tax levied on the amount of taxes, shall show the delegate on behalf of the tax certificate and issued tax-paid ticket.

    Do not show the delegate on behalf of the tax certificate or issue of tax-paid ticket, the taxpayer has the right to refuse to pay taxes.

    Entrusted with levying taxes levied pursuant to the provisions of the tax, taxpayers refuse, trustee tax units shall promptly report to local tax authorities.

    19th trustee tax units shall comply with the requirements of receiving, storage, use, end tax tickets, separate tax books, and within the period specified in the solution collected in tax according to law may not be appropriate or divert or delay solutions collected in tax.

    20th the departments concerned shall cooperate with the local tax authorities according to law strengthen invoice management, systematic application of tax control device. Article 21st all fall within the scope of invoice management fee note, should be included in the invoice according to law the scope of regulation, the relevant units should actively support and cooperate with the local tax authorities for strengthening invoice management.

    Found to be using invoices according to stipulations shall be promptly communicated to the local tax authorities. 22nd all departments, enterprises and institutions shall strictly financial system, carefully review the reimbursement of the original invoice.

    Fail to comply with the provisions of the Bill, not as an expense.

    23rd to unlawful interference, obstruction of local tax authorities to perform their duties, failing to comply with statutory duties had a serious impact on collection and payment of local taxes as well as taxpayers, to pay legal, should investigate and punish. 24th article this way as of May 1, 2009.