Notice of modification of the cultural system restructuring unit tax relief matters management procedures

Shanghai State Tax Shanghai Local Tax Bureau
Notice of modification of the cultural system restructuring unit tax relief matters management procedures

Ref: Hu Guo Shui [2014] No. 25 of the
Issued: Shanghai State Tax Shanghai Local Tax Bureau
Date issued: 2014-12-30

The county tax bureaus directly under the branch:
According to "State Administration of Taxation Central Propaganda Department on the continued implementation of the cultural system in managing cultural institutions transformed into a number of business tax policy notice" (Tax [2014] No. 84) the relevant provisions currently on the "Shanghai State Tax Shanghai local taxation Bureau on forwarding <supplementary Circular of the State administration of taxation corporate income tax management issues> and the city to implement the views of the notice "(Shanghai Government rent [2010] No. 26) relating to the cultural system restructuring unit breaks tax issues management procedures were revised for implementation.
"Shanghai State Tax Shanghai Local Tax Bureau on Forwarding <Supplementary Circular of the State Administration of Taxation Corporate Income Tax Management Issues> and the city to implement the views of the notice" (Shanghai Government rent [2010] No. 26) relating to culture reform Transformation unit management procedures corresponding tax relief matters abolished.
Shanghai State Tax Bureau
Shanghai Local Tax Bureau
December 30, 2014
Cultural system restructuring unit tax relief matters management procedures
Matters Title: the cultural system restructuring unit for tax relief (afterwards submit data category)
Based on: "People's Republic of China Enterprise Income Tax Law", "People's Republic of China Enterprise Income Tax Law Implementation Regulations", "State Administration of Taxation Central Propaganda Department on the continued implementation of the cultural system in managing cultural institutions into enterprises a number of tax policy notice "(tax [2014] No. 84)," the State administration of taxation on enterprise income tax relief management issues notice "(Guo Shui Fa [2008] No. 111)," the State administration of taxation on the issuance of "tax relief management (tentative)> notice "(Guo Shui Fa [2005] No. 129).
Taxpayers Submissions:
First, enjoy preferential corporate income tax application form;
Second, the Municipal Party Committee Propaganda Department, the Municipal Finance Bureau, the Municipal State Taxation Bureau, Local Taxation Bureau issued under the names of restructuring cultural enterprises (cultural enterprises has been identified transformed name of the publication is changed, it should be provided after the four departments issued renamed restructuring cultural enterprises list);
Third, corporate restructuring programs and relevant departments of the cultural system reform program approved Institutes copy (marked with the original, and the seal of the enterprise);
Fourth, the enterprise business license (marked with the original, and the seal of the enterprise);
Fifth, the overall restructuring of pre-existing legal institutions registration, must provide the same level of agency and staffing administration authority to write off business establishment, cancellation of a copy of proof of legal institutions (state consistent with the original, and the seal of the enterprise);
Sixth, the labor contract signed between enterprises and workers, pay social insurance record copies (marked with the original, and the seal of the enterprise);
Seven departments approved the introduction of private capital, foreign capital copy and change the capital structure of the approval letter (marked with the original, and the seal of the enterprise).
Term: Branch 7 working days.
Needs to be verified because the situation is complex, within the prescribed period can not make a decision, with the approval of the tax authorities in charge of the Bureau level, it may be extended for 10 days.
Process: reception counter.
Branch Requirements:
(A) whether the information submitted to complete the trial of taxpayers;
(B) from the date of acceptance of the taxpayer within 7 working days to send "enjoy preferential corporate income tax information submitted afterwards accepted the book."
Re way: enjoy preferential corporate income tax information submitted afterwards accepted the book.