Notice Of The State Administration Of Taxation On Adhering To Tax Administration According To Law And Strict Tax Reduction And Exemption Management

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall:

Recently, some local governments violated the provisions of the state tax law and made unauthorized tax policies that do not conform to the uniform provisions of the state. They not only caused the loss of state taxes, but also seriously disrupted the normal tax order.

In order to safeguard the seriousness, unity and authority of the state tax law, and persist in administering tax according to law and strictly reducing tax administration, we hereby notify the following requirements:

First, raise awareness and enhance awareness of tax administration according to law.

The CPC Central Committee and the State Council have repeatedly stressed that all regions and departments should adhere to the rule of law according to law, strictly enforce the right of tax administration, do not go beyond the authority to formulate and explain tax policies without authorization, nor should they exceed their powers to approve tax relief, tax suspension and exemption from tax arrears.

Tax authorities at all levels and the vast number of tax cadres should further unify their ideas, conscientiously implement the unified requirements of the Party Central Committee and the State Council and the state tax law, effectively enhance the concept of rule of law, adhere to the rule of law, regulate law enforcement activities, resolutely resist all kinds of policy provisions that violate the principle of national rule of law, and conscientiously safeguard the seriousness, unity and authority of the state tax law.

Two, standardize law enforcement and strictly reduce or exemption from tax administration.

Tax authorities at all levels must strictly implement tax laws and regulations, such as tax collection and management law, and conscientiously implement the principle of income tax collection in accordance with the law, collect all receivables, resolutely reject excessive taxes, resolutely prevent and suppress ultra vires and reduce tax exemption, regulate the work process of tax exemption and approval, strictly examine and approve according to the authority of examination and approval, and constantly improve the level of tax enforcement.

It is necessary to rectify and resist the preferential tax reduction policies formulated by ultra vires according to law, and to tax policies formulated by local governments in excess of their powers. The tax authorities shall not enforce them. At the same time, they should bring the local government to correct and report the tax authorities at higher levels.

Three, strengthen supervision and clarify responsibilities.

Tax authorities at all levels should further strengthen law enforcement supervision and conscientiously implement various supervisory systems such as tax law enforcement inspection, normative documents filing for reference, major tax case trials, etc., and constantly improve various internal control mechanisms, and promptly detect and correct all kinds of tax violations.

We should thoroughly implement the tax law enforcement responsibility system and implement the law enforcement responsibility. We must seriously investigate the responsibility of the parties and the leaders in charge of tax exemption or non reporting without authorization.

State Administration of Taxation

July 17th, two, eight