Key Benefits:
(Summit 7th ordinary meeting of the People's Government of the Nin summer Autonomous Region on 22 June 2008 to consider the adoption of Decree No. 5 of 29 June 2008 No. 5 of the People's Government Order No. 5 of the New summer Resistance Zone, effective 1 August 2008) Chapter - General Article 1 promotes economic and social development in order to strengthen local tax administration, guarantee local tax revenues, preserve the legitimate rights and interests of taxpayers, and develop this approach in line with the provisions of national tax laws, regulations and regulations. Article II refers to local tax guarantees, which are referred to by local tax authorities (including national tax authorities that have assumed local tax duties, under the same conditions), as well as the Government's related departments, units and individuals to ensure timely and full collection of local tax collections, control management, information provision, assistance, supervision and reporting incentives. Article 3. Governments at all levels should strengthen their leadership in local tax security in the present administration, improve the work mechanism, coordinate efforts to integrate local tax guarantees into the Government's work appraisals, and guarantee timely and full collection of local tax revenues. Article IV. Governments at all levels should give incentives to the relevant sectors, units and individuals that have made significant achievements in local tax security. Article 5 all relevant departments and units of the Government shall support and assist local tax authorities in the implementation of their duties under the law. The financial sector at all levels should arrange specific funds in the same fiscal budget, based on the needs of local tax guarantees in the region, for local tax security payments. Article 6 Local tax authorities should promptly promote tax laws, regulations and provide tax advisory services without compensation, and maintain the legitimate rights and interests of taxpayers in accordance with the law. Local tax authorities should establish robust internal oversight mechanisms, strengthen workforce-building, improve law enforcement responsibilities, enforce justice, integrity and integrity and civilization services, and be monitored by law. Chapter II Monitoring safeguards Article 7. Local tax authorities should strengthen tax administration, strict tax control, convenience of tax loopholes, devoting local tax revenues in accordance with the law and ensure that local tax receivable are collected. Article 8. Local tax authorities shall, in accordance with economic and social development, changes in tax sources and adjustments in national tax policy, scientific analysis of local revenue income projections and their notes will be presented to the Government of the people at the current level and sent to the same level of finance before the annual budget preparation. When the financial sector prepares and adjusts the local tax revenue budget, the views of the same local tax authorities should be heard and the actual tax sources within the current administration are maintained. Article 9. The formulation of normative documents by all levels of the people's Government and its functional sectors concerning local tax content should seek the views of the same local tax authorities and, as required, the filing of the case. Tax laws, regulations and regulations shall not be in violation of the provisions of the taxation laws, customs clearances and tax deductions, exemptions, tax repayments, credits and other decisions that violate tax laws, regulations and regulations. Article 10. Local tax authorities and their staff shall not violate the provisions of tax laws, regulations and regulations, shall not be charged, extracted, in advance, released or assessed; nor shall there be no abuse of authority to confuse budget periods or tax taxes, nor shall they be collected, charged with distributing or intercepting, misappropriation of taxes. Article 11. Local tax authorities carry out local tax guarantees with the relevant branches and units of the Government, and specific work agreements or commission agreements should be concluded, respectively, to clarify specific elements of mutual support and the rights and obligations of both parties, to establish effective measures for tax control and to prevent local tax loss. Article 12 The local tax authorities may, in accordance with the principles conducive to the supervision of tax sources, implement the management of the collection of the following spattered and distributed tax revenues, and shall provide support and assistance to the relevant sectors, units and personnel of the Government: (i) The taxpayer with the vehicle shall pay the vessel tax; (ii) The taxpayers involved in passenger shipments should pay local taxes; (iii) Local taxes to be paid in the course of housing, property rental; (iv) Local taxes that should be paid in the context of technology transfer, technology services and talent exchanges; (v) Local taxes should be paid by field taxpayers engaged in construction, installation or indoor dressing and renovation operations in the present administration area; (vi) In accordance with the relevant provisions, taxes may be imposed on other places where they are entrusted. Article 13 allows local tax authorities to entrust local commercial banks and other financial institutions with the collection of tax revenues in accordance with the principle of facilitating tax collection. Article 14. The local tax authority shall enter into a letter of tax agreements with the trustee for the payment of escrow (including escrow payments), which shall be received, kept, used in accordance with the terms of the letter of the commissioning agreement and shall, within the scope of the provision, be taxed in accordance with the law and within the time period, shall not be excluded, transferred or extended. Article 15. Local tax authorities monitor, manage and guide in accordance with the law the conduct of escology, escalating. Where necessary, local tax authorities may be dispatched to assist the trustee in tax collection. Local tax authorities should pay the royalties to the trustee in a timely manner, without interfering or misappropriation. Chapter III Assistance guarantees Article 16 should establish a system of tax information-sharing with relevant sectors and units such as national tax, business, technical supervision, construction, public safety, statistics, economic, housing, land resources, civil affairs, health. Article 17 The relevant branches and units of the Government shall regularly communicate the following taxes to the same local tax authorities by written or electronic information: (i) Issuance, change, cancellation of business licences and legal body codes; (ii) Issuance, change, write-off of property, land use certificates, and land transactions; (iii) Issuance, change, write-off of licences for the use of mineral resources and trade in mineral resources; (iv) Provide, modify and write-off of other licenses for the operation of production; (v) Other cases related to local tax clearance. The taxpayers are not required to process tax changes, write-offs or complete tax procedures, and the relevant authorities of the Government may not deal with the provisions of the previous paragraph. Article 18 organizes business activities, such as exhibitions, trade exchanges, and the hosting units shall, prior to each activity, place local tax authorities at the source of material such as the organization of activities, contracts and income distribution programmes. Activities arrangements, contracts and income distribution programmes have changed, and the activities hosting units should reproduce relevant materials prior to the change of activities, and in order to deduct local tax revenues as prescribed. Article 19 The relevant government departments, such as the labour, civil affairs, science and technology, health and the economy, should communicate the relevant local tax authorities in a timely manner the information identified in the following tax relief prior to the clearance of the matter: (i) The determination of the re-employment of the worker; (ii) Determination of employment of persons with disabilities; (iii) Identification of resource use projects; (iv) Investment in specialized equipment, such as environmental protection, energy conservation and safe production, in order to be free from income taxation; (v) Enterprises enjoy the determination of policies related to development in the west; (vi) Determination of technical services projects such as enterprise, scientific research institutions and colleges; (vii) Determination of high-technical enterprises; (viii) Determination by non-profit medical institutions; (ix) The determination of the non-commercial unit of the Civil Service; (x) Other items to be identified. Article 20 provides that local tax authorities shall, in accordance with the conditions for the review of tax preferences, recover taxes in a timely manner, recover taxes charged and deal with them by law. The relevant sectors, such as Article 21, tax, business and business, have identified local tax offences under the law and should be transferred to the same level of local tax authorities in a timely manner. Local tax authorities should respond in a timely manner to the relevant sectors. Local tax authorities should, in accordance with the decisions or observations of the authorities concerned, pay the tax receivable and lags in accordance with the tax revenue base budget and respond promptly to the audit, the financial sector. In the event of a conflict between tax enforcement and the Government's authorities, the authorities and units concerned should give priority to the collection of tax collections in accordance with the law. Article 23 should establish work coordination mechanisms with local tax authorities, strengthen collaboration and collaboration, actively engage in tax coordination, combat tax violations in a timely manner and maintain tax order. In cases involving local taxation, the public security authorities should communicate the situation in a timely manner to the same local tax authorities; local tax authorities have found that the alleged offence is committed and should be transferred to the judiciary in a timely manner. Chapter IV Reporting incentives Any unit or person in Article 24 is entitled to report violations of tax laws, regulations and regulations. Local tax authorities should be checked in a timely manner and be treated in accordance with the law. Where local tax authorities are checking the reported acts, they should be rewarded in accordance with the size of the reportor. In one of the following cases, any unit and individual may inform local tax authorities: (i) Construction or indoor dressing, repair and income for individuals; (ii) A unit or a private rental house; (iii) There are other cases in which taxes should be taxed by law. In the case indicated in the previous paragraph and in order to ascertain that the taxpayer is not taxed by law, local tax authorities should give incentives in the light of the reporting incentives. Article 26 Chapter V Article 27, concerning one of the following acts by government departments, units, provides administrative disposal to the competent and other persons directly responsible for direct responsibility, in accordance with the law; constitutes an offence and is criminalized by law: (i) Illegal intervention, obstruction or unlawful replacement of local tax authorities to carry out their duties under the law; (ii) Revenue, suspension and tax relief, tax exemptions, tax repayments, credits and other decisions that violate tax laws, regulations; (iii) Reimbursement of tax declarations, payment, crediting, location or aggregation of tax payments; (iv) The failure to perform statutory duties and obligations and caused serious losses to local taxation. Article 28 has one of the following acts in the relevant sectors and units of the Government, resulting in local tax losses, and is charged with administrative responsibility for leadership and direct responsibilities by the Government of the more than the people at the district level, and entrusts the authorities and units concerned with the payment of the corresponding tax to local tax authorities. (i) There are tax information that does not provide or does not provide; (ii) To be admitted, received and received from the receiving State, from the name, from the generation or from the name of the receiving State; (iii) The control of tax sources, as required and mandated; (iv) Other violations of this approach. Article 29 contains one of the following acts by local tax authorities and their staff, and is criminalized by law, in accordance with the relevant laws, regulations, such as the Tax Collection Act of the People's Republic of China, the Department of State's Civil Service Disposal Regulations of the Department of State. (i) Violations of non-appropriation, sterilization, prior collection, suspension or assessment of taxes; (ii) confusing the budget level or changing the tax collection, leathering and taxing; (iii) Secrete retention, misappropriation of taxes or forcing, deducting, distributing fees and rewarding funds; (iv) Non-compliance with confidentiality responsibilities by law; (v) There are other violations of this approach. Annex VI Article 33 Article 31 of this approach was implemented effective 1 August 2008. |
