202 1 New Tax Administration Law and Detailed Rules

The Detailed Rules for the Implementation of the Tax Collection and Administration Law is the Detailed Rules for the Implementation of the Tax Collection and Administration Law of People's Republic of China (PRC). After two revisions, the detailed rules are divided into general rules, tax registration, account book and voucher management, tax declaration, tax collection, tax inspection, legal responsibility and document delivery. It mainly stipulates a series of specific implementation rules such as tax collection and registration. The following small series brings you the details of the implementation rules of the tax collection and management law.

Chapter I General Principles

Article 1 These Detailed Rules are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Administration).

Article 2 The Tax Collection and Administration Law and these Detailed Rules shall apply to the collection and administration of various taxes collected by tax authorities according to law; Where there are no provisions in the Tax Administration Law and these Detailed Rules, the provisions of other relevant tax laws and administrative regulations shall apply.

Article 3 Any decision made by any department, unit or individual that conflicts with tax laws and administrative regulations shall be null and void, and the tax authorities shall not implement it, and report it to the higher tax authorities.

Taxpayers shall fulfill their tax obligations in accordance with the provisions of tax laws and administrative regulations; Contracts and agreements signed by both parties are invalid if they conflict with tax laws and administrative regulations.

Article 4 State Taxation Administration of The People's Republic of China is responsible for formulating the overall planning, technical standards, technical schemes and implementation methods for the informatization construction of the national tax system; The tax authorities at all levels shall, in accordance with the overall planning, technical standards, technical schemes and implementation measures of State Taxation Administration of The People's Republic of China, do a good job in the specific work of informatization construction of the tax system in this region.

Local people's governments at all levels should actively support the informatization construction of the tax system and organize relevant departments to share relevant information.

Article 5 The secrets of taxpayers and withholding agents mentioned in Article 8 of the Tax Administration Law refer to the business secrets and personal privacy of taxpayers and withholding agents. The illegal tax acts of taxpayers and withholding agents do not belong to the scope of confidentiality.

Article 6 The State Taxation Bureau of People's Republic of China (PRC) shall formulate the code of conduct and service standards for tax personnel.

The tax authorities at higher levels shall promptly correct the tax violations of the tax authorities at lower levels; The tax authorities at lower levels shall make timely corrections in accordance with the decisions of the tax authorities at higher levels.

When a tax authority at a lower level discovers a tax violation by a tax authority at a higher level, it shall report to the tax authority at a higher level or the relevant department.

Article 7 The tax authorities shall give corresponding rewards according to the contribution of informants, and the funds required for the rewards shall be included in the annual budget of the tax authorities for individual approval. Specific measures for the use of incentive funds and incentive standards shall be formulated by State Taxation Administration of The People's Republic of China in conjunction with the Ministry of Finance.

Article 8 A tax official who has any of the following relations with a taxpayer, withholding agent, its legal representative or the person who is directly responsible when verifying the tax payable, adjusting the tax quota, conducting tax inspection, imposing tax administrative punishment and handling tax administrative reconsideration shall withdraw:

(1) relationship between husband and wife;

(2) lineal blood relationship;

(3) collateral blood relations within three generations;

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(4) close affinity;

(five) other interests that may affect the impartial law enforcement.

Article 9 The tax institutions established in accordance with the provisions of the State Council and announced to the public as mentioned in Article 14 of the Tax Administration Law refer to the inspection bureau of the tax bureau below the provincial level. The inspection bureau specializes in investigating cases of tax evasion, tax evasion, tax fraud and tax refusal.

State Taxation Administration of The People's Republic of China should clearly define the responsibilities of the tax bureau and the inspection bureau to avoid overlapping responsibilities.

Chapter II Tax Registration

Article 10 The State Taxation Bureau and the Local Taxation Bureau use the same code for the tax registration of the same taxpayer and share information.

Specific measures for tax registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 11 The administrative departments for industry and commerce at all levels shall regularly inform the State Taxation Bureau and the Local Taxation Bureau at the same level about the opening, change, cancellation of registration and revocation of business licenses.

The specific declaration measures shall be jointly formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the State Administration for Industry and Commerce.

Article 12 A taxpayer engaged in production or business operation shall, within 30 days from the date of obtaining the business license, go through the tax registration with the competent tax authorities in the place where the production or business operation takes place or where the tax obligation occurs, truthfully fill in the tax registration form, and provide relevant documents and materials as required by the tax authorities.

Taxpayers other than those specified in the preceding paragraph, except state organs and individuals, shall, within 30 days from the date of tax payment obligation, report to the local competent tax authorities for tax registration with relevant certificates.

Measures for individual income tax payers to handle tax registration shall be formulated separately by the State Council.

The style of tax registration certificate is formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 13 A withholding agent shall, within 30 days from the date when the withholding obligation occurs, apply to the local competent tax authorities for tax withholding registration and obtain a tax withholding registration certificate. For withholding agents who have already gone through tax registration, the tax authorities can only register withholding matters on their tax registration certificates, and no longer issue tax registration certificates for withholding.

Article 14 Where the contents of a taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration.

If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.

Article 15 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other reasons, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.