Ningxia Hui Autonomous Region, Local Tax Measures To Protect

Original Language Title: 宁夏回族自治区地方税收保障办法

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(June 22, 2008 Executive meeting of the people's Government of Ningxia Hui autonomous region, the 7th review on June 29, 2008, the people's Government of Ningxia Hui Autonomous Region promulgated as of August 1, 2008, 5th) – Chapter I General provisions article in order to strengthen the local tax collection and administration, protection of local tax revenue, maintaining the lawful rights and interests of taxpayers and promote economic and social development, according to the provisions of relevant State laws and regulations, combined with this practice, these measures are formulated.
    Article local tax protection in these measures refers to local tax authorities (including bear the national tax authority of local taxes work, the same below) and relevant government departments, units, and individuals in order to protect local tax timely, full tax analysis taken to collection storage forecasting, monitoring and management, provision of information, assistance coordination, supervision and reporting incentives measures in General.
    Third people's Governments at various levels shall strengthen the leadership of local taxation work within their respective administrative areas, improve the working mechanism, coordination, local tax support into the scope of government performance evaluation, collection of local taxes in full and on time in storage.
    Part IV protection of local taxes the people's Governments at various levels should work outstanding achievements related departments, gives awards to units and individuals.
    Fifth Government departments and units shall support and assist the local tax authorities from performing their duties.
    Financial departments at all levels should be based on the needs of local tax support, arranging special funds in the budget at the same level, local tax support spending.
    Sixth regional tax authorities carry out their duties according to law, and no unit or individual shall interfere or obstruct or illegal in their duties.
    Local tax authorities shall promote tax laws and regulations in a timely manner, free of tax advisory services, safeguard the legitimate rights and interests of taxpayers.
    Local tax authorities should establish and improve internal supervision and restriction mechanism, strengthen the team construction, improve law enforcement responsibility, do justly, honest, civil service, shall be subject to supervision.
    Chapter II monitoring guarantee seventh place tax authorities should strengthen tax collection and management work, rigorous source control, closing tax loopholes, collection of local tax revenue according to law to ensure that local taxes receivable collected. Eighth regional tax authority shall, in accordance with economic and social development, sources of change, as well as the State's tax policy adjustments, scientific predictions of local tax revenue, and the annual budget before next year's analysis and prediction of local tax revenue and the notes, the people's Government with a copy to the financial departments at the same level.
    Financial sector development, adjustment of local tax revenue budget, should listen to the views of the local tax authorities at the same level, and to maintain within their respective administrative regions adapt to the actual source. Nineth Department of people's Governments at various levels and functions of normative documents relating to local taxation, should seek the views of local tax authorities at the same level, and required reporting for the record.
    Shall not violate the provisions of tax laws and regulations, without tax, cessation, as well as tax cuts, tax exemptions, rebates, tax decisions and other serious violations of tax laws and regulations.
    Tenth Article local tax authorities and their staff shall not violate tax law, the provisions of regulation, not sign, sign, much less sign, levy, delaying taxes levied or assessed in advance and shall not abuse confusing budget levels or taxes levied, shall not be virtual, off-site collection or withholding or misappropriating tax revenue.
    11th regional tax authority and the relevant government departments and units to carry out local tax support, each Party shall enter into a specific agreement or trust agreement, clearly mutual support and coordination of the work and the rights and obligations of the parties, development of tax source monitoring and effective measures to prevent the loss of local tax revenue. 12th article place tax organ can according to conducive to sources monitoring of principles, on following sporadic dispersed and offsite paid of tax implemented delegate generation levy generation paid of levy management way, Government about sector, and units and personnel should give support and assist: (a) has vehicles of taxpayers should paid of travel tax; (ii) engaged in Van transport of taxpayers should paid of local tax; (three) housing, and property rental process in the should paid of local tax; (four) technology transfer, and
    Technical services, and exchange of personnel shall be paid in the course of tax; (v) in the administrative area within a building, installation or indoor decoration and renovation business field the taxpayer shall pay the tax; (vi) in accordance with the relevant provisions of mandatory tax collected elsewhere.
    13th regional tax authority may, based on principles, local commercial banks and other financial institutions collect tax payments.
    14th regional tax authorities should sign contracts with the Trustees levy and pay (including collecting pay) the tax agreement, the trustee shall, in accordance with provisions of the agreement to entrust the receiving, storage, using the ticket tax, within a defined scope, time and collect a settlement payment of the tax according to law, taxes may not be appropriate or divert or delay solutions. 15th regional tax authorities by law to collect, collecting exercise supervision, management and direction.
    If necessary, the local tax authorities may send officers to assist the trustee taxes.
    Local tax authorities shall promptly pay to the trustee on behalf of the tax fees shall not be withheld or misappropriated.
    Chapter help protect the 16th regional tax authorities should work with the internal revenue service, industry and commerce, technical supervision, construction, public safety, statistics, economics, real estate, land and resources, civil affairs, public health and other relevant departments and units, establishing a tax information sharing system.
    17th article Government about sector and units should regularly will following involved tax situation to written or electronic information form informed to sibling place tax organ: (a) issued, and change, and cancellation license, and corporate institutions code card of situation; (ii) issued, and change, and cancellation property, and land using certificate and property, and land trading of situation; (three) issued, and change, and cancellation mineral resources using certificate and mineral resources trading of situation; (four) issued, and change, and cancellation other production business license as of situation;
    (E) other circumstances relating to the work of local tax collection and management.
    Taxpayers are not in accordance with the provisions of duty-tax change, cancellation or procedures, the Government concerned shall apply the provisions of the preceding paragraph of related procedures. Article 18th organized business activities such as performances, exhibitions, commercial exchanges, event organizer shall, before each activity, activity arrangements, contracts and income distribution and other materials submitted to the local tax authority, where the activity.
    Activities, contracts, and changes in income distribution, event organizer shall, before activity changes again to submit relevant materials, and local tax withheld or collected according to stipulations. 19th article labor, and home, and technology, and health, and economic, about government sector should will following tax relief Qian reset approval matters finds of about information information timely CC related place tax organ: (a) laid off workers re-employment of finds; (ii) placed disabled member employment of finds; (three) resources utilization project of finds; (four) environmental protection, and energy-saving water, and safety, dedicated equipment investment credits income tax of finds; (five) Enterprise enjoy West big development about policy of finds; (six) enterprise, and
    Research institutions, universities and other technical services found; (VII) identification of high-tech enterprises, (VIII) identification of nonprofit medical bodies; (IX) identification of private non-enterprise units and (10) other needs identified by the project.
    20th local tax authorities shall, in accordance with the relevant provisions of article audit tax conditions, not eligible for tax breaks or trickery, tax should be restored in a timely manner, recovery of being cheated of tax and be dealt with according to law. Article 21st State tax and local tax violations identified industrial and commercial authorities according to law, should be handed over at the local tax authorities in a timely manner according to law. Local tax authorities reply should be addressed to the relevant departments.
    Audit, financial departments to find out where the illegal acts, local decision or opinion of the tax authorities shall, in accordance with the relevant departments according to law will be charged taxes, late fees in accordance with the budget level of tax paid to the State Treasury, and respond promptly to audit the results, the financial sector.
    22nd tax authorities in tax law enforcement and relevant government departments, law enforcement funding the recovery of contradictions, the relevant departments and units shall give priority to ensuring collection of tax warehousing.
    23rd the public security organ shall establish coordination mechanisms with the local tax authorities, strengthening collaboration and cooperation, actively protecting tax tax work, combating illegal acts in a timely manner, maintaining the tax order.
    Public security organ handling cases involving local tax, tax authorities should be informed of the situation at the place local tax authority in investigating and dealing with tax-related violations, suspected of crime, shall be promptly transferred to the judicial organs according to law. The fourth chapter report award 24th no unit and individual shall have the right to report violations of tax laws and regulations.
    Local tax authority upon receipt of the report shall be verified and dealt with according to law.
    After the local tax authorities were reported found, according to relevant regulation should be based on the contribution of the source awards.
    25th under any of the following circumstances, where any unit or individual may inform the local tax authority: (a) for individual construction or interior decoration, decoration and income; (b) rented housing units or individuals, (iii) any other should pay taxes according to law.
    Circumstances listed in the previous paragraph and found them to not pay taxes according to law, report to the local tax authorities shall apply mutatis mutandis to award provides grant awards.
    Article 26th local tax authorities should in the relevant departments, units and individuals, report information is strictly confidential. Fifth chapter penalty provisions article 27th relevant government departments, units of any of the following acts, directly responsible to the head of personnel and other persons directly responsible shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law: (a) unlawfully interfere with, obstruct, or illegally replaced local tax authorities to perform their duties;

    (B) making tax, cessation, as well as tax cuts, tax exemptions, rebates, tax decisions and other serious violations of tax laws and regulations; (c) altering the tax declaration and payment, storage methods, locations, or total scope of tax; (d) fails to perform the statutory duties and obligations and causing serious losses to local taxation.
    28th article Government about sector and units has following behavior one of, caused place tax loss of, by County above Government held about led and directly responsibility people of administrative responsibility, and obliges about sector and units tie place tax organ recovered corresponding of tax: (a) has involved tax information not provides or not truthfully provides of; (ii) trustee generation levy, and generation received and not generation levy, and generation received or not truthfully generation levy, and generation received of; (three) not by requirements and provides of program sources of; (four) other violation this approach of behavior.
    29th article place tax organ and staff has following behavior one of of, according to People's Republic of China tax levy management method, and State administrative organ civil servants disposition Ordinance, about legal, and regulations of provides, on has directly responsibility of competent personnel and other directly responsibility personnel law give administrative sanctions; constitute crime of, law held criminal: (a) violations not levy, and less levy, and more levy, and ahead of levy, and delay levy or assessed tax of;
    (B) confusing budget levels or changes in tax collection, virtual collection, long distance tax; (iii) intercept or appropriate tax or tax, withholding, collecting fees, incentive funds, and (iv) failing to perform their duty of confidentiality, and (v) any other conduct in violation of these regulations.
    Sixth chapter supplementary articles article 30th local tax authorities collect the fees, fund the measures.
        31st article this way come into force on August 1, 2008.

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