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Announcement of the State Administration of Taxation on Issuing the measures for the administration of tax relief

Number of visits: Date:2015-06-13
Announcement of the State Administration of Taxation on Issuing the measures for the administration of tax relief
In order to carry out the reform of the administrative examination and approval system of the State Council, we further do a good job in the administration of tax relief and reduction, and will publish the revised "administrative measures for the administration of tax relief" as amended by the State Administration of taxation.
Notice.
State Administration of Taxation
June 8, 2015
Administrative measures for tax relief
Chapter 1 General
Article 1 These measures are formulated for the purpose of regulating and strengthening the administration of tax relief, in accordance with the provisions of the people's Republic of China on the administration of tax collection and Administration (hereinafter referred to as the law on tax collection and Administration) and its implementation details and related tax laws and regulations.
The second tax relief referred to in these Measures refers to a kind of tax incentives to reduce or exempt the tax burden from the state to a specific taxpayer or tax object, including three categories of tax relief, tax rate reduction and tax relief. Excluding tax breaks for the export tax rebate and the financial sector.
Third tax authorities at all levels shall comply with the principle of law, public, fair, efficient and convenient, and regulate the administration of tax deduction and exemption, and timely acceptance and approval of tax relief for the application of tax payers.
Fourth tax credits are divided into the approved category of tax relief and tax relief. Approved tax relief refers to the tax relief items approved by the tax authorities in the law and regulations.
Fifth taxpayers shall submit approved materials and submit applications for approval, and shall submit an application to the tax authorities, which have the approval authority in accordance with the law, and shall be executed in accordance with the provisions of these measures. The taxpayer shall not enjoy the tax exemption if the application is not approved or approved by the tax authorities without the approval authority.
The taxpayer shall have the relevant tax deduction and exemption, and shall perform the formalities for filing the record in the record.
Sixth taxpayers may enjoy tax exemption and reduction in accordance with the law, but not to enjoy and pay more taxes, the taxpayer can apply for tax relief within the time limit specified in the tax collection and administration law, and require the refund of tax paid.
The actual operating conditions of the seventh taxpayers do not conform to the provisions of the tax exemption or the use of deception to obtain tax relief, tax relief for the conditions of tax relief to the tax authorities, as well as in accordance with the provisions of the relevant procedures to reduce the tax, the tax authorities in accordance with the relevant provisions of the tax collection and administration law.
The
In the second chapter the declaration and approval and approval of the implementation of the tax deduction or exemption
The eighth taxpayers who apply for approval of the tax exemption shall submit a written application to the tax authorities within the time limit of the policy, and submit the relevant materials as required.
The taxpayer shall bear the responsibility for the authenticity and legality of the materials submitted.
Ninth tax authorities on the application for tax exemption and reduction shall be made according to the following circumstances:
(a) for the application of tax relief projects, the law does not need to be approved by the tax authorities, it should be immediately informed of the taxpayer is not accepted;
(two) a tax deduction or exemption for the application is in error and shall be notified and allowed to be corrected by the taxpayer;
(three) the tax deduction or exemption of the application is not complete or is not in conformity with the statutory form, and shall be informed in a lump sum;
(4) apply for tax relief materials complete, consistent with the statutory form, or the taxpayer in accordance with the requirements of the tax authorities submit the corrected all the material tax reduction and exemption, shall accept taxpayer application.
Tenth the tax authorities shall issue a written document with the special seal of the organ and the date of the receipt of the application for tax reduction or exemption.
The eleventh tax relief tax audit is to provide material and tax relief tax statutory conditions of the relevance of the audit, does not change the taxpayer's true reporting responsibilities.
Twelfth the tax authorities shall make a written decision on granting of tax exemption within the prescribed time limit for the tax authorities to comply with the statutory conditions and standards. In accordance with the law, the reasons shall be given to the reasons, and that the taxpayer shall enjoy the right to apply for administrative reconsideration in accordance with law and to bring an administrative lawsuit.
Thirteenth taxpayers shall, before the written approval of the tax deduction, decide that the tax declaration shall be carried out before the issuance is not issued. After the taxpayer has decided to make a written approval of the tax deduction and exemption, the tax deduction and exemption shall be declared. When a taxpayer enjoys a tax deduction or exemption, the tax authorities shall report to the tax authorities in a timely manner, and the tax authorities shall review the qualification of tax deduction and exemption.
The
The third chapter for the filing and filing of tax relief tax filing and filing
The implementation of Article 14 record tax deduction or exemption may according to reduce the burden on taxpayers, convenient the principle of tax collection and management, request the taxpayer to enjoy the first stage in the declaration of tax exemptions in tax returns in the attached list or supplied materials for the record, you can also request the taxpayer in reporting syndrome after the other within the prescribed time limit submit preparing documents for the record.
Article 15 for taxpayers with tax declaration presented in table supplied materials or in preparing the materials for the record, and shall be within the provisions of the tax authorities of tax exemption and reduction period, submit the following information:
(a) the items, basis, scope, period, etc. of the tax deduction or exemption;
(two) the materials required to be submitted by the relevant laws and regulations on the basis of tax deduction or exemption.
The taxpayer shall bear the responsibility for the authenticity and legality of the materials submitted.
Sixteenth tax authorities for the taxpayer to the tax relief for the record, shall be made according to the following circumstances:
(a) for the existence of an error in the filing of a tax deduction or exemption, it shall be told and allowed to be corrected by the taxpayer;
(two) the filing of tax relief materials is not complete or is not in conformity with the statutory form, and shall be informed in a lump sum;
(III) the record of tax relief materials are complete and consistent with the statutory form, or the taxpayer in accordance with the requirements of the tax authorities submitted all the supplemented material tax reduction and exemption, shall accept taxpayers filing.
The seventeenth tax authorities shall issue a written document with the special seal of the seal and the date of the receipt of the tax relief for the record.
Eighteenth filing class tax relief tax audit is to provide information on the integrity of the audit, does not change the real declaration of taxpayers.
Nineteenth tax authorities for the record material collection, entry, the taxpayer in line with the tax exemption qualification conditions, the filing of a one-time filing materials, in the duration of the policy can be enjoyed.
The twentieth taxpayers who enjoy the filing of tax relief shall be required to carry out tax returns. Where a taxpayer enjoys the expiration of a tax deduction or exemption, it shall cease to enjoy the tax deduction and, in accordance with the provisions of the tax declaration. When a taxpayer enjoys a tax deduction, the tax authorities shall report to the tax authorities in time.
The
The fourth chapter is the supervision and administration of tax deduction
The twenty-first tax authorities should combine the tax risk management, will enjoy the tax relief to the taxpayer to fulfill the tax obligations of risk management, strengthen supervision and inspection, the main contents include:
(a) whether the taxpayer is eligible for tax deduction or exemption, whether to conceal the relevant circumstances or provide false materials and other means to obtain tax exemption;
(two) if the conditions for the taxpayer to enjoy the tax exemption and reduction of tax relief are changed, the tax authorities shall, upon the re examination of the tax authorities, tax exemption;
(three) the existence of the taxpayer of fabricating the tax basis for tax relief act;
(four) if a tax deduction or exemption is provided for use, the taxpayer shall, in accordance with the relevant provisions, use the tax deduction or exemption;
(five) the tax deduction or exemption shall cease to enjoy the tax deduction or exemption;
(six) whether the existence of a taxpayer shall be subject to the approval of the tax authorities without the approval of the tax deduction or exemption;
(seven) whether or not the tax relief has been declared on time.
Article 22 the taxpayers enjoy the approval or filing class tax relief, to meet the policy requirements of materials are retained for future reference obligations. Relevant proof material shall not continue to enjoy tax reduction and exemption for the taxpayers in the follow-up management of the tax authorities can not, has been recovered to enjoy tax breaks and in accordance with the relevant provisions of the law on the administration of tax collection.
The tax authorities shall promptly carry out the follow-up management work after the filing of the first tax relief or exemption or reduction or exemption of tax, and review the accuracy of the application of the tax exemption policy. The policy for wrong inform the taxpayer to change the record, should not enjoy tax reduction and exemption of, has been recovered to enjoy tax breaks and in accordance with the relevant provisions of the law on the administration of tax collection.
The twenty-third tax authorities shall be included in the examination system of tax relief and approval and filing work, and establish a system of tax administrative law enforcement responsibility:
(a) establish a sound tax relief tracking feedback system. The tax authorities at various levels shall regularly to job in the approval and filing of tax exemption and reduction of tracking and feedback, timely improve tax relief mechanism; Serine
(two) the establishment of tax relief rolls up the system. The tax authorities at various levels shall build all kinds of tax reduction and exemption for data files and safekeeping of all kinds of data files, the tax authorities at a higher level shall regularly check the data files.
(three) the establishment of a level monitoring system. The higher tax authorities shall establish regular supervision system, strengthen the supervision of the lower tax authorities tax relief and tax management, including the implementation of the provisions of the provisions of the authority, conditions, time limit, etc..
The twenty-fourth tax authorities need to verify the contents of the tax relief materials submitted by the taxpayer, shall be assigned to 2 or more staff members in accordance with the provisions of the procedures for field verification, and the verification of the record. The higher tax authorities for tax relief tax field verification of the workload, time-consuming, can be entrusted to the local district and county tax authorities to implement the specific organization.
Due to the responsibility of the tax authorities to approve or verify the error, causing the enterprise to pay or less tax, according to the relevant provisions of the tax collection and administration law.
Ultra vires to the tax authorities for tax relief, except in accordance with the law on the administration of tax collection provisions of the revocation of the arbitrarily make a decision and re levy enlisted not levy taxes, the directly responsible person in charge and other directly responsible personnel of the administrative responsibility also be investigated by the authorities at a higher level; constitutes a crime, shall be investigated for criminal responsibility.
The twenty-fifth tax authorities shall, in response to the actual operating conditions of the enterprise, enjoy tax relief and tax enterprises, and conduct a post hoc supervision and inspection. Inspection found related to professional and technical or economic appraisal department identified failure, should be timely and the identification of coordination and communication, drew attention to the correction, the timely removal the taxpayer preferential qualification, urge to pursue the relevant persons responsible for the legal liability. The relevant departments of the relevant departments to provide proof that the relevant provisions of the tax collection and Administration Law shall be handled in accordance with the relevant provisions of the tax collection and administration law.
The fifth chapter is attached
Twenty-sixth single tax exemption and reduction of tax for the record management system, according to the present measures to develop.
Twenty-seventh provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the Local Taxation Bureau may formulate specific implementation measures according to these measures.
Article twenty-eighth of these Measures shall come into effect as of August 1, 2015. "Tax exemption Management (Trial)" (129) issued at the same time, 2005.

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