Notice on Further Regulating the Tax Administration order to improve the quality of tax revenue

State Administration of Taxation
Notice on Further Regulating the Tax Administration order to improve the quality of tax revenue

Ref: SAT Han [2015] No. 79
Issued: State Administration of Taxation
Date issued: 2015-02-05

Provinces, autonomous regions, municipalities and cities under separate state and local taxation bureaus:
Since 2014, the face of economic challenges slowdown tax sources, tax authorities at all levels, under the strong leadership of the CPC Central Committee and the State Council, closely tracking the situation of economic and social development, to take effective measures to overcome the adverse effects, full functional role in raising tax revenue and regulation of the economy, regulating allocation, maintaining a steady growth of tax revenue. But in some places there have been overdone income taxes, inflated income and other spin phenomena, a serious breach of the principles of tax law. In order to further standardize the order of tax collection, improve the quality of tax revenues, we hereby notify the relevant issues as follows:
First, adhere to the law in accordance with regulations tissue income
The tax authorities at all levels should adhere to the tax law, income and resolutely implement the principle of organization, standardize the behavior of tax collection, full and timely organization of tax revenue. At the same time, the more tax under the grim situation, the more can not "living beyond." Taxes to be determined not to close, and resolutely prevent illegal means idle, quoted inflated income taxes, etc., we must prevent the assault taxes, tax revenues and ensure quality.
Second, seriously implement preferential tax policies
The tax authorities at all levels should firmly establish tax incentives are also not implemented the concept of income tax overdone, earnestly implement the national introduction of the tax cuts, tax revenue must not be strained by tasks in the implementation of preferential tax policies on discount. To further strengthen tax policy advocacy and interpretation, including affirmative seriously implement small and micro enterprises development, promotion of employment and reemployment and a series of preferential tax policies to reduce the burden on enterprises, stimulate the vitality of market players. At the same time, we should conscientiously implement the State Council's requirements on regulating tax incentives, to prevent unauthorized or disguised tax relief.
Third, strengthening quality management of tax revenue
Income tax authorities at all levels to focus unremittingly as quality management, establish and improve tax revenue quality evaluation system, strengthen risk management, tax warehouse, tax and economic aspects of matching assessment, periodic evaluation of the results and estimates issued good feedback work to strengthen the quality supervision and income tax assessment, to achieve true, there is no water to grow. Exception of taxes by taxpayers should be strictly audited, the better the doorway; storage tax to have been carefully screened for "tax issues" of the refunding of the refunding, the cold storage cold storage. Strengthen tax accounting supervision, timely detection of the risk of tax law enforcement, tax collection and standardize order.
Fourth, strengthen supervision and inspection efforts
The tax authorities at all levels should strengthen the supervision of subordinate organizations income tax authorities, the collection and management of the situation. Once tax ultra vires, illegal taxation, tax policy is not implemented, income taxes to other issues, must be promptly corrected and severely punish violations and investigate those responsible for promoting the tax law enforcement norms, so that the collection and management according to law. Local illegal behavior intervention taxes to the local government to take the initiative to explain the work of communication, for understanding and support, and report to the higher tax authorities, and resolutely prevent the occurrence of damage to the legitimate interests of taxpayer behavior, safeguard the normal order of the Tax Administration.
State Administration of Taxation
February 5, 2015