Shandong Province Local Tax Measures To Protect

Original Language Title: 山东省地方税收保障办法

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(August 21, 2003 12th Executive meeting of Shandong province on September 1, 2003 Shandong provincial people's Government announced the 162th) first for the strengthening of local tax collection and management, protection of local tax revenue, maintaining the lawful rights and interests of taxpayers and promote economic and social development, according to the tax laws and regulations, combined with the facts of the province, these measures are formulated.
    Article local tax protection in these measures refers to local tax authorities and the relevant authorities, units and individuals in order to protect local tax, full collection taken by the incoming revenue forecasts, control, assistance, oversight and reporting incentives measures in General.
    Article any authorities, units and individuals 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.
    People's Governments and their departments at all levels to develop normative documents relating to local taxation, should seek the views of local tax authorities at the same level, and required reporting for the record.
    Fourth regional tax authority should widely publicize tax laws and regulations, free provision of tax advisory services, safeguard the legitimate rights and interests of taxpayers shall not abuse does not sign, sign, much less taxed or made things difficult for taxpayers. Fifth article of any authorities, units and individuals have the right to violate the tax laws and regulations, as well as reports of violations of their legitimate rights and interests.
    Local tax authority upon receipt of the report shall be verified in a timely manner and according to law. Report to the local tax authorities to be taxpayers, withholding agents, tax payment guarantor acts in violation of tax laws and regulations after the check, based on the contribution of the source should be rewarded.
    Concrete incentives to the local tax authorities, in conjunction with provincial financial departments in accordance with State regulations shall be formulated and submitted to approval of the provincial executive.
    Sixth regional tax authorities should establish and perfect internal control and supervision and management mechanism, strengthen the team construction, improve law enforcement responsibility, do justly, honest, civil service, shall be subject to supervision.
    Any bodies, organization or individual may unlawfully interfere with, obstruct or replace the local tax authorities carry out their duties according to law.
    Seventh regional tax authorities should strengthen tax collection and management, rigorous source control, vigorously, cultivating sources, organization of local tax revenue according to law, all receivable shall not be confused the budget levels or change the tax shall not be virtual, distributed collection, early resumption taxes levied or withheld, misappropriated.
    Eighth regional tax authority shall, in accordance with economic and social development, tax situation and national tax policy, scientific assessments of local tax revenue, and by November 20 of each year local tax revenue forecasts for next year and its description, reported that the people's Governments at the corresponding level and local tax authority at a higher level, and the financial budget.
    Financial institutions prepare, adjust local tax revenues when the draft budget, should fully hear the views of local tax authorities at the same level, and to maintain the Administration adapt to this level of sources.
    Nineth public security organs should establish coordination mechanisms with the local tax authorities, strengthen cooperation, fight against illegal acts in a timely manner, maintaining the tax order.
    Local tax authority in investigating and dealing with tax-related violations, suspected of crime, shall be transferred to the public security organs. Tenth local tax authorities and other relevant administrative organs and units shall establish information-sharing between systems.
    About administration organ, and units should regularly will following situation to written or electronic information of form informed to sibling place tax organ: (a) issued, and change, and cancellation production business license as of situation; (ii) issued, and change, and cancellation land using certificate and land trading of situation; (three) issued, and change, and cancellation property book and property trading of situation; (four) other and place tax levy management about of situation. 11th show event organizer in every performance 2nd performance contract, the performance should be programme and performance materials such as income distribution shows the location of the local tax authorities.
    Changes in performance contracts and performance events, performance organizers should be re-submitted the situation before the show 1st.
    12th 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) organs, institutions, enterprises or individuals of rental housing, (iii) others should pay taxes according to law.
    Circumstances listed in the previous paragraph and ascertained that the taxpayers do not pay taxes according to law, report to the local tax authorities shall apply mutatis mutandis to award provides grant awards.
    13th article place tax organ can on following sporadic dispersed and offsite paid of tax implemented delegate generation levy of levy way, about organ, and units and personnel should give support and assist: (a) has and using vehicles of taxpayers should paid of travel using tax; (ii) engaged in Van transport of taxpayers should paid of local tax; (three) housing rental process in the should paid of local tax; (four) technology transfer, and technology service and talent Exchange process in the should paid of local tax;
    (V) engaged in construction or housing in the administrative area of the decoration and renovation business field the taxpayer shall pay the tax; (vi) in accordance with the relevant provisions of mandatory tax collected elsewhere.
    14th regional tax authorities should be agent-tax agreement signed with the trustee, and press provides agent-tax certificates issued to the Trustees.
    Agent-certificate of tax model developed by provincial-level tax authorities.
    15th article delegate generation levy tax agreement should including following content: (a) delegate both of name and statutory representative people or head of name; (ii) generation levy tax of object and range; (three) generation levy tax of tax, and items, and tax or units tax, and meter tax according to, and calculation method,; (four) delegate generation levy of term and requirements; (five) generation levy tax of solutions paid term and program; (six) generation levy procedures fee; (seven) default responsibility; (eight) other necessary of content.
    16th trustee agent-taxes should be in accordance with the provisions of the agreement, with the local tax authorities shall be collected on behalf of the tax, and shall not be allowed to expand or narrow the scope. Trustee to collect taxes, agent-tax certificate must be presented.
    Trustees do not show agent-tax certificate, taxpayers have the right to refuse to pay taxes. Article 17th of taxpayers who refused to pay taxes, the consignee shall, when taxpayers who refused to pay taxes within 1st told delegates on behalf of the tax of local tax authorities, the local tax authorities should be dealt with in a timely manner.
    Before making a deal with local tax authorities, trustee must deal with.
    Taxpayers pay the tax directly to the local tax authority, the trustee no longer collect the tax.
    The trustee shall, in accordance with provisions of article 18th tax ticket receiving, storage, use, 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 19th local tax authorities levied according to law exercise supervision, management and guidance.
    If necessary, the local tax authorities may send officers to assist the trustee taxes.
    Agent-tax financial departments shall, in accordance with the article 20th storage levels, arrangements for a certain percentage of delegates in the budget at the same level to collect fees and paid on a quarterly basis to the local tax authorities.
    Local tax authorities shall promptly pay to the trustee on behalf of the tax fees shall not be withheld or misappropriated.
    Article 21st local tax authority should be of an informer and report people, trustee, as well as relevant administrative organs, units on the status of strictly confidential.
    22nd article about organ, and units and State-owned and the State-owned holding enterprise has following behavior one of of, on has directly responsibility of competent personnel and other directly responsibility personnel law give administrative sanctions; constitute crime of, law held criminal: (a) illegal intervention, and block or replaced place tax organ law perform duties of; (ii) unauthorized made tax levy, and stopped levy and tax cuts, and duty-free, and rebate, and collection and other violation tax legal, and regulations of decided of;
    (C) fails to perform the statutory duties and have serious consequences for local taxes.
    23rd article place tax organ has following behavior one of of, on has directly responsibility of competent personnel and other directly responsibility personnel law give administrative sanctions; constitute crime of, law held criminal: (a) not timely provides place tax income forecast and description of; (ii) place tax organ or place tax organ and units common confusion tax storage levels or not levy, and less levy, and more levy, and virtual levy, and offsite levy, and ahead of levy tax of; (three) interception, and misappropriated tax or generation levy procedures fee of;
    (D) failing to perform their duty of confidentiality.
                                                                24th article this way come into force on November 1, 2003.