Fujian Provincial Tax Measures To Protect

Original Language Title: 福建省税收保障办法

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Fujian provincial tax measures to protect

    (August 30, 2013 9th Executive session of Fujian province by people's Government of Fujian province, on September 4, 2013 to 125th, published since November 1, 2013) Chapter I General provisions

    First in order to strengthen tax collection and management, protection of tax revenue, protect legal rights of taxpayers, promote harmonious economic and social development, in accordance with the relevant laws and regulations, combined with the facts of the province, these measures are formulated.

    Article II guarantee of tax collection and management activities in the administrative area of the province, these measures shall apply.

Third people's Governments above the county level shall strengthen leadership on tax work, include revenue protection work in government performance evaluation system, built by the Government tax authorities and relevant departments of revenue protection coordination mechanisms, coordination and urge the departments concerned to do tax work, day-to-day affairs by the tax authorities responsible for requirements in accordance with the financial management system to protect it.

    The township (town) people's Government, the subdistrict office tax assistance mechanisms should be established, the tax authorities should strengthen guidance to the tax assistance. The fourth people's Governments above the county level authorities and tax-related information should be provided in accordance with these regulations, the tax authorities of the sector and tax-related information provided by the unit should be properly stored and managed.

    Tax authorities and related departments and units should be on tax information exchange and involve State secrets, business secrets and personal privacy of confidential.

    Fifth tax guarantee people's Government at or above the county level shall have made outstanding contributions to the work units and individuals, recognition and rewards.

    Chapter II administration of taxation

    Sixth people's Governments above the county level shall, in accordance with national economic and social development planning, combined with local practice, optimization and adjustment of the economy, the industrial structure, actively cultivating sources, revenue protection compatible with economic development. Article seventh budget preparation and adjustments in tax revenue should be commensurate with the administrative sources.

The tax authorities shall, in accordance with economic development and tax situation, scientific assessments the taxation target, timely and reflect them to the financial Department of the people's Government at the major tax changes, provide a basis for the preparation of the budget. Tax authorities should provide the financial Department of the people's Government at the relevant tax information.

    Financial sector development and tax revenue budget consultation at the tax authorities.

Eighth people's Government above the county level and their departments should be in funding, technology and other support for the tax authorities to tax management information system, raise the level of tax management information to achieve tax (fee) socialization of information collection and information technology.

    The tax authorities shall make full use of information technology, optimized reporting acquisition procedures, reduce the cost of tax collection.

Nineth tax authorities should promote the tax credit system, improve the tax credit mechanism of rewards and punishments.

Tax authorities shall do the taxpayers tax credit information collection, publication and use of supervision and administration, establishment of credit archives and credit management system for taxpayers to reward or punish, timely release of credit information.

    Provincial tax authorities in Fujian Province announced tax information exchange platform for a unified taxpayer's tax credit, and provides statistics about the sector needs data, analytical materials. Tenth taxpayers and withholding agents shall be subject to the tax authorities in accordance with law, tax inspection, and shall on the date of its receipt of the tax authorities to provide tax information within 15th, provide the appropriate information.

Does not provide, or without any justified reason, the time limit provided, does not affect the tax authorities according to their collection of evidence to make executive decisions.

    Taxpayers or withholding agents due to force majeure or other reasons, can be extended to provide tax information, but should be reported to the tax authorities before the expiry of the period, and after the disappearance of force majeure reasons provided in 5th.

    Chapter III tax help

    11th provincial tax authorities based on Fujian province, Fujian Provincial Government Affairs information sharing platform to establish tax-information exchange platform, and with other relevant sectors and districts and cities and counties (cities, districts) of information platform for Internet sharing.

12th people's Governments above the county level authorities and urban public utilities operation unit shall perform the tax assistance, as requested by the tax authorities, the following tax-related information in a timely, accurate and complete transmission of tax information exchange platform in Fujian Province:

(A) enterprises, institutions, representative offices of foreign enterprises and individual industrial and commercial households set up, modification and cancellation of registration and business license revocation, annual inspections, equity transfer and registration, patent rights, copyright, non-patent technology registration, use of concessions, and other transactions;

(B) profit, nonprofit, private non-enterprise units and fund the establishment, change, cancellation, revocation, annual inspection;

(C) the Organization code certificate issuance, modification and cancellation;

(D) land-use permits, vehicle and ship registration, change or cancellation of the certificate;

(E) enterprises and individual industrial and commercial household water, electricity and gas accounts, change, cancellation and use;

(Vi) construction planning permission and planning permission changes, real estate construction, pre-sale and mining, transportation, water conservancy projects and cultural management of permits;

(G) the urban fixed asset investment of the above information by industry, industry, classification, sectoral and economic operation of main and other information;

(VIII) the transfer, transfer of State-owned land;

(I) technology transfer, property rights transfer and liquidation of the enterprise, the auction of assets, high-tech enterprise cognizance, technology identification, registration of the contract;

(J) the investment project approval, approval, for the record, key construction projects and major industrial investments, the funds allocated the same level of government investment construction projects, construction projects and the budget of the project construction contract;

(11) the special business license, special markets, fairs, commercial art performances and sports competitions for approval, started operating the car park;

(12) special customs payment book, large-scale equipment and the introduction of technology and import/export tax-related information such as;

(13) the licensing of tobacco sales and tobacco planting plans, acquisition plans;

(14) foreign trade in services and foreign personnel entry and exit visas, State-owned enterprises salary cap, roster of drivers ' training school student driving test and other information;

    (15) in other tax-related information.

    13th the tax authorities need but not by Fujian provincial tax information exchange platform for the exchange of tax-related information, the relevant departments and units should be provided to the tax authorities in accordance with these measures.

14th, real estate land and resources management units and individuals applying for real estate registration procedures, cannot provide the relevant tax invoice, receipt, proof of tax or tax breaks, does not, does not go through the relevant formalities.

    When tax authorities seized real property in accordance with law, need to assist in the implementation of land and natural resources, real estate management sector, land and natural resources, real estate administrative departments shall, in accordance with the tax authorities of the entry into force of legal instruments and assist in the implementation of abatement assistance matters.

    15th the public security authorities and the tax authorities shall, in the fight against escape, establishing coordination mechanisms, such as cheating and refusal to jointly fight against tax crimes. 16th tax authorities should work with all levels of people's courts to establish cooperation and coordination mechanisms, and enhance information sharing.

    When the people's Court for compulsory execution, bankruptcy and liquidation, the tax authorities can be requested according to law to assist the recovery of tax debts, tax support. 17th the tax authorities should work with the people's Bank, China Banking Regulatory Commission, securities, insurance and other financial regulators to establish cooperation and coordination mechanisms.

    Financial institutions should assist the tax authorities in accordance with the query production, management of the taxpayer or withholding agent accounts opened, deposit accounts and personnel savings tax violation cases and other relevant information, assist the tax authorities tax preservation and enforcement.

    18th finance, auditing, public security, industry and Commerce and other relevant sectors in the course of law enforcement discovered tax violations should promptly inform the tax authorities at the same level.

    The fourth chapter tax services

19th the tax authorities should be by law, taxpayer-funded tax advocacy, policy advice, tax advice, tax guide, relief and other services.

    Tax authorities provide tax services shall not collect fees for taxpayers, not disguised increase the burden on taxpayers and withholding agents.

20th tax authorities should implement a standardized management, establish and improve the system of open Government, open collection basis, tax breaks, tax procedures and service standards, protecting the taxpayers ' tax right according to law, the right to participate and the right to relief.

    Without open tax-related normative documents according to law shall not be used as tax authorities on the basis of.

21st tax authorities and their staff shall not intentionally provide tax services taxpayers may compel taxpayers to accept paid service shall not receive, ask for the taxpayer's property or to gain other improper interests.

    Tax authorities shall set up and perfect the taxpayer complaints and complaint-handling mechanism, handling tax complaints in a timely manner, effectively resolving tax disputes.

    The fifth chapter tax supervision 22nd audit authority shall, in accordance with the tax authorities to tax revenue collection and management implementation and auditing. The financial departments shall, in accordance with the tax authorities to tax income of fiscal supervision.

    Tax authorities should consciously accept the audit, supervision of the financial sector, implement the decision on supervision and inspection.

    23rd the tax authority shall establish and improve the supervision mechanism, taxpayers, the media and community groups to comment on tax law enforcement and supervision, public improvements and feedback to improve the results.

24th the tax authorities tax inspection should be strengthened, and to investigate and punish the illegal acts, urging taxpayers to pay taxes according to law.

    Before the tax authorities according to law, tax inspection, shall inform the intercepted object to check the time, need to prepare information, but except for the notice that hinder checks.

25th no unit or individual shall have the right to report complaints acts in violation of tax laws and regulations.

    The report, complaints of violations of tax laws and regulations, the tax authorities should investigate and handle in a timely manner, and report and the complainant's confidentiality.

    The sixth chapter legal liability

    26th article violates these rules, impede the tax authorities from carrying out business, activities contravening public security management, the public security organs shall be punished; constitutes a crime, criminal responsibility shall be investigated according to law.

    27th article violates these rules, departments or units failure to comply is liable to tax help assistance, or are not in accordance with the requirements of tax-related information provided to the tax authorities, by the authorities concerned depending on the seriousness, the directly responsible person in charge and other direct liable persons shall be disposed of.

    28th article violates these rules, the tax authority staff in the process of tax collection and administration, abuse of power, negligence, malpractice, the relevant authorities shall be given sanctions constitutes a crime, criminal responsibility shall be investigated according to law.

    The seventh chapter by-laws

    Article 29th of this referred to the tax authorities, including the State administration of taxation and local tax authorities. 30th article this way come into force November 1, 2013.