Key Benefits:
(Summit No. 41 of the Government of the Greater Kichuan on 13 October 2005 to consider the adoption of Decree No. 17 of 21 October 2005 of the Order of the People's Government of the Grand Sichuan City, which came into force on 1 December 2005) Article 1 promotes economic and social development, in line with tax laws, regulations and regulations, in order to strengthen local tax collection, guarantee local tax revenues, preserve the legitimate rights and interests of taxpayers. Article II refers to local tax guarantees, as described in the present approach, to the general description of tax forecasts, controls, assistance, oversight and reporting measures taken by local tax authorities and relevant agencies, units and individuals to secure timely and full collection of credits. Article 3. Any organ, unit and person shall not violate the provisions of tax laws, regulations and regulations, unauthorized taxation clearance, suspension and tax deductions, tax exemptions, tax refunds, credits and other decisions that violate tax laws, regulations and regulations. The formulation of normative documents by all levels of the people's Government and its departments concerned local tax content and should seek the views of the same local tax authorities and submit the case as required. Article IV. Local tax authorities should widely disseminate tax laws, regulations, tax counselling services without pay, safeguard the legitimate rights and interests of taxpayers in accordance with the law, and refrain from abuse of authority, inadmissibility, taxation or imprisonment of taxpayers. Any organ, unit and individual shall be entitled to report on violations of tax laws, regulations and their legitimate rights. Local tax authorities should be checked in a timely manner and be treated in accordance with the law. The local tax authorities should be rewarded on the basis of the size and size of the contributions of the reported taxpayers, the deductor, the tax guaranteeer's violation of tax laws, regulations and regulations. Specific incentives were developed by local tax authorities in conjunction with municipal finances, in accordance with national provisions, and were reported to be implemented after the approval of the Government of the city. Article 6. Local tax authorities should establish, maintain internal constraints and monitor management mechanisms, strengthen workforce-building, improve law enforcement responsibilities, enforce justice, integrity and integrity, and civilization services, and be monitored by law. Any organ, unit and individual shall not interfere unlawfully, obstruct or replace local tax authorities to perform their duties under the law. Article 7. Local tax authorities should strengthen tax collection, strict tax control, actively training tax sources, organize local tax revenues in accordance with the law, not be confused or altered tax species, and should not be collected, taxed, charged in advance or seized, transferred. Article 8. Local tax authorities shall, in accordance with economic and social development, the realities of tax sources and the national tax policy, scientifically predict local revenue income projections and their notes for the next year by 20 November each year, inform the Government of the current people and local tax authorities at the grass-roots level, while transmitting the financial budgeting authority at this level. Article 9. Public security authorities should establish working coordination mechanisms with local tax authorities, strengthen collaboration, combat tax violations in a timely manner and maintain tax order. In the identification of tax offences, local tax authorities found guilty of crimes and should be transferred promptly to public security authorities. Article 10. The system of information-sharing should be established between local tax authorities and other relevant administrative bodies and units. The following information shall be communicated regularly to the same local tax authorities in the form of written or electronic information: (i) Procedural issuance, change and write-off of licenses produced; (ii) Proceeds, changes, write-offs and land transactions; (iii) Procedural issuance, change, write-off certificates and property transactions; (iv) Other cases related to local tax collection. Article 11. Each performance of the activity hosting units shall be reported to the local tax authorities in the place of the material such as the performance contract, the operation arrangements and the income distribution programme. The performance contract and the operation arrangements have changed, and the operation hosting units should resubmit the case within one day prior to the performance. 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) Agencies, utilities, businesses or private rental houses; (iii) Other taxes should be taxed by law. In the case indicated in the previous paragraph and in the absence of a tax tax tax by the taxpayer, local tax authorities should give incentives in the light of the provisions of the reporting incentives. Article 13 provides support and assistance to the authorities, units and persons concerned by the fact that local tax authorities may impose an abundance and distributive tax on the following sporadic dispersal and distributive taxes: (i) Taxers with and using vehicles (including trailers and motorcycles) should pay taxes on the use of vehicles; (ii) The taxpayers involved in passenger shipments should pay local taxes; (iii) Local taxes that should be paid in the lease process; (iv) Local taxes to be paid in the context of technology transfer, technology services exchange; (v) Local taxes should be paid by field taxpayers operating in the current administrative area for construction or house dressing and renovation operations; (vi) The sale of homes on the basis of the amount of the sale contract and the award of the property, which should be paid; (vii) Tax and stamp taxes due in the course of land transfer transactions; (viii) In accordance with the relevant provisions, taxes may be imposed on other places where they are entrusted. Article 14. The local tax authority shall enter into a letter of the award of the award of the award of the award of the award of the award of the award of the award of the award to the trustee, as prescribed. The manner in which the award of the award is entrusted is drawn up by local tax authorities. Article 15. The letter of the award of the award shall include the following: (i) The name of the parties and the name of the legal representative or head; (ii) The object and scope of the term tax; (iii) Taxation, tax, tax, tax or unit tax, tax basis, calculation method, etc.; (iv) The duration and requirements for the commission of the recruitment; (v) Terms and procedures for the collection of levies; (vi) Removal fees; (vii) Liability for default; (viii) Other necessary elements. Article 16 shall be charged by the trustee in accordance with the terms of the letter of the award of the award of the award of the award, in the name of the local tax authority, and shall not be allowed to expand or narrow the scope of the requisition. In the event of the deposit of the royalties, it is important to present the award of the award of the award. The licensor does not produce the award of the award of the award, and the taxpayer has the right to refuse payment of the royalties. Article 17 taxpayers have refused to pay for the payment of remittance payments, and the licensor should notify the levant of the local tax authority entrusted to it within one day when the taxpayer rejects the payment of the escrow. In the case of local tax authorities, the trustee shall not be treated on its own initiative. The taxpayer pays taxes directly to local tax authorities and the trustee does not redeploy the tax. Article 18 shall be granted, kept and used in accordance with the provisions, to establish separate escrow payments and to distribute taxes by law within the prescribed period, without crowding, misappropriating or delaying the collection of taxes. Article 19 Where necessary, local tax authorities may be dispatched to assist the trustee in tax collection. Article 20 shall establish a proportion of the commissioning fees in the financial budget, in accordance with the crediting period entrusted to him or her, and shall be paid to the local tax administration by a quarter. Local tax authorities should pay the royalties to the trustee in a timely manner, without interfering or misappropriation. Article 21 states that local tax authorities shall be strictly confidential to the situation of the reporting person and the reporting person, the situation of the trustee and the information about the administration, the unit's briefings. Article 2, concerning bodies, units and State-owned and State-owned companies, has one of the following acts and administratively disposed of the person responsible for the direct responsibility and other persons directly responsible, in accordance with the law; constitutes a crime and is criminally liable by law: (i) Illegal intervention, obstruction or 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) Failure to fulfil its statutory responsibilities and causes serious consequences for local taxation. Article 23. The local tax authorities have one of the following acts, and administratively disposed of the person responsible for the direct responsibility and other persons directly responsible, by law; and criminal responsibility is lawful: (i) Failure to provide local income projections and their notes in a timely manner; (ii) Local tax authorities or local tax authorities, in conjunction with the relevant units, confused tax credits to the treasury or undiscipline, forfeiture, misappropriation, distributiveness, prior tax collection; (iii) Exclusiveness, misappropriation of taxes or replacement charges; (iv) Non-compliance with confidentiality responsibilities by law. Article 24 |
