Jiangsu Provincial Tax Measures To Protect

Original Language Title: 江苏省地方税收征管保障办法

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Jiangsu provincial tax measures to protect

    (August 19, 2008 14th meeting of the people's Government of Jiangsu Province considered by people's Government of Jiangsu Province, September 2, 2008, the 44th announced as of October 1, 2008) Chapter I General provisions

    First for the strengthening of local tax collection and administration, protection of 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 Law on tax collection and management law and regulations, combined with the facts of the province, these measures are formulated.

    Second local tax collection and management in these measures of protection, refers to the local tax authorities and the relevant departments, units and individuals according to the characteristics and requirements of the local tax administration, to protect local tax, full collection of warehouse supervision, assistance measures taken collectively.

    Article local tax guarantee according to the tax laws and regulations, to administering tax, collected receivable as the goal, in comprehensive management and source control are the main way.

    Article fourth local people's Governments at or above the county level shall strengthen the local tax collection and management and security of leadership, organization, guidance, and coordination of relevant departments and units involved in local tax collection and management work, and the work of inspection and assessment.

    Relevant departments, units and individuals shall support and assist the local tax authorities carry out their duties according to law.

    Chapter II supervision and management

    Article fifth all departments, units and individuals shall not violate the provisions of laws and administrative regulations, making tax, cessation, as well as tax cuts, tax exemptions, tax refund, tax and other tax laws and administrative regulations contravene the decision.

    Any Department, unit or individual may unlawfully interfere with, obstruct or replace the local tax authorities carry out their duties according to law. Sixth no unit or individual shall have the right to violate the tax laws and regulations, as well as violations of their legitimate rights and interests of tax violations should be reported.

    Local tax authority upon receipt of the report should be promptly investigated and dealt with according to law, and the confidentiality of the source.

    Report to the local tax authorities to be taxpayers, withholding agents, tax payment guarantor after violations of tax laws and regulations verified, should be in accordance with the provisions of an informer reward.

    Seventh regional tax authorities should strengthen tax collection and administration, shall not violate laws, administrative regulations or the stop sign, number sign, little sign, levy, delaying taxes levied or assessed in advance.

    Eighth regional tax authority should be strictly regulated sources to strengthen invoice management, systematic application of tax control device, where the notes fall within the scope of invoice management, should be included in the invoice according to law the scope of regulation, the relevant units should actively support and cooperate.

    Nineth local tax authority should widely publicize the tax laws and regulations, freely to provide tax advisory services for taxpayers.

    Article tenth local tax authorities should establish and perfect internal control and supervision system.

    Local tax officials shall enforce laws impartially, dedicated, honest, civil service, shall be subject to supervision must not bribes, malpractice, negligence or deliberately make things difficult for taxpayers and withholding agents.

    11th related departments and units should be in accordance with the following provisions, and assist local tax authorities with the local tax collection work:

    (A) the financial sector administrative charge bills, provides for national and provincial prizes invoices, tax reporting bonus and withholding, collecting pay, commissioned by levying fees shall be in accordance with the provisions in the annual budget to be arranged;

    (B) the Audit Department should be whether the auditee shall fulfill their tax obligations as required;

    (C) property management, land and resources departments to apply for real estate, land ownership change units and individuals cannot provide a tax invoice, receipt or certificate from the tax authorities do not tax certified, no relevant formalities;

    (D) industrial and commercial sectors to apply for cancellation procedures for industry and commerce enterprises and individual business review, and found that it cannot provide proof of tax registration, should inform the local tax authorities;

    (E) the Ministry of public security and the local tax authorities coordination mechanisms should be established to combat tax offences.

    Local tax authority in investigating and dealing with tax-related violations, suspected of crime, should be transferred to the public security department in a timely manner;

    (F) units of payment should be made in strict scrutiny, fail to comply with the provisions of the Bill, not as an expense.

    Chapter III information

    12th local people's Governments above the county level should rely on Government information network, building local tax information exchange platform, relevant departments and units to share tax information.

    13th regional tax authorities and other competent authorities should establish an information-sharing system.

    Relevant departments shall, in accordance with the following provisions, to provide the relevant information to local tax authorities at the same level:

    (A) after the end of each month in the 10th, of quality and technical supervision departments to provide enterprises, institutions, social organizations and private non-enterprise units of organization code assigned to information;

    (B) after the end of each month in the 20th, construction sector to provide licensing information of construction prices provides pro bono fees and business service charges and fees adjustment of statistics provided above-scale industrial, urban fixed-asset investment registered types, value added, gross output by industry, fixed asset investment statistics and other information; (Three) each quarter ended Hou 20th within, land resources sector provides state-owned land right transfer, and transfer information; property management sector provides housing sales license issued information; traffic, and water sector provides traffic and water construction project information; traffic sector provides vehicles, and ship operating card issued information; police sector provides motor vehicle car registered registration information; technology sector provides high-tech enterprise finds list, and patent technology transfer information; intellectual property sector provides transfer patent of enterprise, and personal list information

    ; Transfer of foreign trade departments to provide foreign enterprises or individuals trademark, patent and non-patent technology ownership or the right to information;

    (Iv) within the six months following the end of 20th, the civil affairs departments provide social groups, registration of private non-enterprise units, modification and cancellation information; Education Department approval information for the newly created educational institutions; Health Department medical institutions set the approval, registration, cancellation and profit and non-profit medical institutions approved for information;

    (E) the 20th provided after the approval of the State-owned asset management companies in mergers, transfers, transfers, restructuring information;

    (Vi) information industry Department in every batch of software enterprises and software products that provide software after the 20th corporate and software products that list software enterprises in the 20th year after the annual audit information;

    (VII) construction engineering contract, the winning bidder after the contract is signed within the 20th engineering project information, project contract information;

    (H) the Department for cultural, sport in big commercial performances, commercial sporting or other important information about cultural and sports activities in a timely manner before the event;

    (I) the business sector to provide regular business is open, change, cancellation of registration and other information; labor and Social Security Department on local time of the month, collection and payment of social insurance premium plan provides the relevant units.

    Means of providing specific information provided in the second paragraph, format requirements, by the local tax authorities in consultation with the relevant departments.

    Local tax authorities shall, in accordance with the provisions to tax-related information provided by the departments concerned, provide information on the scope, modalities, format requirements, determined in consultation with the local tax authorities by the relevant authorities.

    14th relevant departments and units should be in accordance with the following provisions, to assist local tax enquiries tax information:

    (A) the departments of Civil Affairs, the Federation of disabled persons should assist local tax queries permit dissemination of information of persons with disabilities;

    (B) the labor and social security departments should assist tax queries issued preferential reemployment certificate information;

    (C) public security departments to local tax authorities queries of taxpayer ID number, temporary residence, information such as entry and exit of foreign personnel assistance;

    (D) the Bank should coordinate all commercial banks to facilitate the local tax authorities to query the taxpayer's account.

    Article 15th local tax authorities relevant departments and units should tax-related information provided by scientific analysis, comprehensive utilization, shall not be other than for tax administration purposes.

    The fourth chapter delegates collected

    16th according to local tax authorities to tax control and tax-friendly principles, according to the relevant regulations of the State, the following can be sporadic and different taxation of mandatory contributions collected, departments, units and individuals shall give them support and assistance:

    (A) the taxpayer engaged in passenger shall pay a tax, may appoint a Transportation Department levied;

    (B) the transfer, the transfer of land use right of the unit and individual shall pay a tax may be entrusted with land and resources departments collected;

    (C) unit and individual shall pay a tax of real estate transactions, may entrust property management or the deed tax is imposed by the Department 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, property management, neighborhood, village and other units on behalf of the tax;

    (F) the local taxpayers should be in place in the field of providing construction services of local tax paid may be entrusted with building sector collected;

    (VII) other sporadic and offsite payment of local taxes, the local tax authorities in accordance with the relevant provisions, according to the actual need for delegation on behalf of the tax.

    17th regional tax authority shall, in accordance with rules and units and individuals sign an agency entrusted with levying taxes on behalf of the tax agreement, delegate registration, issued a delegate on behalf of the tax certificate.
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.

    Article 18th units and individuals entrusted with levying taxes levied taxes, shall show the delegate on behalf of the tax certificate and issue tax payment certificate.

    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.

    Units and individuals entrusted with levying taxes in accordance with the provisions of tax, taxpayers refuse, trustee tax unit or individual shall promptly report to the local tax authorities.

    19th trustee tax units and individuals shall be in accordance with the provisions of the 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. Article 20th Department concerned shall pay the trustee in accordance with the provisions of the tax units and individuals on behalf of the tax charges.

    Difficult for levying duty, according to a certain proportion, to give them incentives, and the specific measures formulated by the provincial financial departments and provincial local tax authorities separately.

    Fifth assessment and legal liability 21st local people's Governments at or above the county level shall organize for local tax collection and management and security of examination.

    Assessment includes:

    (A) comprehensive tax administration duties of relevant departments and units;

    (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;

    (E) local tax authorities through tax guarantees, tax income.

    Local people's Governments at or above the county level examination results should be communicated on a regular basis.

    22nd, 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) in violation of these regulations article fifth, making tax, cessation, as well as tax cuts, tax exemptions, rebates, tax and other tax laws and administrative regulations contravene the decision, or unlawfully interfere with, obstruct, replacing local tax authorities from carrying out their duties;

    (B) violation of these measures article seventh, violation of laws, administrative regulations or the stop sign, sign, levy, lead collection, low delay, assessed tax;

    (C) in violation of these regulations article 15th, failing to use tax-related information, causing serious consequences;

    (D) violation of these measures article 19th, crowding out, divert or delay remit the tax, resulting in loss of national taxes.

    23rd violates article 13th second, third, fourth paragraph, failing to provide information or tax information, resulting in serious consequences, be informed by the authority; directly responsible in charge and other direct liable persons shall be given administrative sanctions.

    The sixth chapter supplementary articles 24th article of the rules take effect on October 1, 2008.