plans and implementation methods formulated by the State Administration of Taxation.
The local People's Governments at various levels should positively support the tax information system construction and organize to realize information sharing between the relevant departments.
Article 5 The crecy that the tax authorities shall keep for the taxpayers and withholding agents as mentioned in Article 8 of the Tax Administration Law refers to the commercial crecy and privacy of the taxpayers and withholding agents. The tax offences of the taxpayers and the withholding agents are not within the scope of the crecy keeping.中英互译在线翻译
Article 6 The State Administration of Taxation should t out the criteria and standards for the behaviour and rvices of the tax staff.
When discovering offences of the tax authorities at lower levels, the upper level tax authorities should timely rectify them. The lower tax authorities should make timely corrections in accordance with the decision of the tax authorities above.
totalrecallWhen discovering tax offences of tax authorities at a higher level, the tax authorities finding that offences should report to the tax authorities above or the relevant departments.
Article 7 The tax authorities shall prize the informants upon their contribution. The fund for the prize shall be included in the annual budget of the tax department for parate accounting. The specific method and standards for the prize shall be made by the State Administration of Taxation together with the Ministry of Finance.
Article 8 When asssing the tax payable, adjusting the pre-assumptive tax amount, conducting tax inspection, imposing tax penalty and/or handling tax administrative review, the tax staff should refrain from the ca when having one of the following relations with the taxpayers, withholding agents or their legal reprentatives, directly responsible persons:
希腊文翻译(1) Husband and wife.
(2) Direct blood relatives.
(3) Indirect blood relatives within three generations.
(4) Clo relatives through marriage.
(5) Other relations that may influence the impartial execution of laws.
Article 9 The tax organizations to be t up and made public as ruled by the State Council as mentioned in Article 14 of the Tax Administration Law refer to the tax investigation bureaus at and below provincial level. The tax investigation bureaus are exclusively in charge of the investigation and dealing of tax evasion, tax arrears, cheating of tax and tax refusal cas.
The State Administration of Taxation should make clear the duties of the tax offices and the tax investigation bureaus to avoid overlapping of duties.
Chapter 2 Tax Registration
Article 10 The SAT offices and the local tax bureaus should adopt the same code for the same taxpayer and share the information.
The specific method for tax registration shall be formulated by the State Administration of Taxation.
Article 11 The Industrial and Commercial Administration Departments at various levels should regularly inform the SAT offices and the local tax bureaus at the same level of the registration of opening business, changes, de-registration and suspension and cancellation of business licens.
The specific methods of informing shall be made jointly by the State Administration of Taxation and t
he State Industrial and Commercial Administration.
Article 12 The taxpayers engaged in production or business operations should file a written application for tax registration with the competent tax authorities at the location of production and business operation or where the tax obligation aris within 30 days after obtaining the business licen. The taxpayers should truthfully fill in the tax registration form and provide the relevant documents, materials as required by the tax authorities.
The taxpayers rather than the above, except for the State organs and individuals, should, within 30 days after the date of tax obligation arising, bring the relevant documents to the local competent tax authorities for tax registration.
The method for Individual Income Tax registration shall be formulated by the State Council parately.
The pattern of the tax registration certificate shall be produced by the State Administration of Taxation.
Article 13 The withholding agents should, within 30 days after the date of withholding obligation arisi
ng, go to the local competent tax authorities for withholding registration, and obtain the withholding registration certificate. For the withholding agents who have already finished tax registration, the tax authorities may simply record the tax withholding items in the tax registration certificate and shall not issue the withholding registration certificate.
Article 14 Where a change occurs in the contents of tax registration, the taxpayer concerned shall, within 30 days after the date of completing the formalities for such change of registration with the Administration for Industry and Commerce or other departments, report to and complete the formalities for change of tax registration with the original tax authorities by prenting the relevant supporting documents.
Where taxpayer's tax registration contents change but there is no need to change the registration with the Administration for Industry and Commerce or other departments, the taxpayer shall, within 30 days after the change, prent the relevant documents to the original tax authorities to apply to change the tax registration.
Article 15 If a taxpayer is involved in dissolution, bankruptcy, cancellation or other circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before cancelling
its registration with the Administration for Industry and Commerce or other departments, prent the relevant documents to the original tax authorities to apply for cancellation of its tax registration. If, in accordance with regulations, the taxpayer is not required to cancel its registration with the Administration for Industry and Commerce or other departments, the taxpayer shall, within 15 days after the relevant organ approving or announcing the termination, prent the relevant documents to the original tax authorities to apply for cancellation of its tax registration.
If a change in a taxpayer's address of residence or address of business operations necessities an alteration of the tax authorities for its tax registration, the taxpayer shall, before applying to the
Administration for Industry and Commerce or other departments to amend or cancel its registration and before changing its address of residence or address of business operations, prent the relevant documents to the original tax authorities to apply for cancellation of its tax registration and shall carry out tax registration procedures with relevant tax authorities in the new region within 30 days.
A taxpayer who business licen is revoked by the Administration for Industry and Commerce or who registration is cancelled by other departments shall, within 15 days of the revoking of the busi
ness licen or cancellation of the registration, apply to the original tax authorities for cancellation of its tax registration.
Article 16 Before carrying out procedures to cancel its tax registration, a taxpayer shall ttle all taxes payable, late payment penalties and other fines and shall turn over invoices, tax registration certificates and other tax documents to the tax authorities.
Article 17 Taxpayers engaged in production, business operation should report to the competent tax authorities in written form all of their account numbers within 15 days after opening the basic deposit accounts or other deposit accounts. In ca of change, the taxpayers should report in written to the competent tax authorities about the change within 15 days after the change.
Article 18 Except in cas where a tax registration certificate is not required in accordance with regulations, a taxpayer must prent a tax registration certificate when carrying out the following matters:
(1) Opening bank accounts.
(2) Applying for a tax reduction, exemption or refund.
(3) Applying for a deferred tax report or tax payment.
(4) Purchasing invoices.
(5) Applying for a certificate of tax administration for business operations in other areas.
(6) Handling business termination or business clo.
(7) Other relevant tax matters.
Article 19 The tax authorities shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer shall prent the relevant documents to the competent tax authorities within the prescribed time limit to undergo certificate inspection or replacement procedures.
Article 20 Taxpayers should openly hang the tax registration certificates at the premis of their production, business operation or offices for the inspection of the tax authorities.
In ca of losing the tax registration certificate, the taxpayer should report in written to the competent tax authorities and announce in paper the invalidity of the certificate.
Article 21 A taxpayer engaged in production or business operations who wants to temporarily undertake production or business activities in another country (town) must prent the duplicate of the tax registration certificate and the certificate for tax administration of outside operations issued by the local tax authorities to the tax authorities in the new place of operations for inspection and registration and shall be subject to its administration.
The taxpayers who undertake production, business operation for more than 180 days accumulatively in the same other area should go through the tax registration formalities at the place of the business operation.
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Chapter 3 Administration of Accounting Books and Supporting Vouchers
预科班是什么意思 Article 22 A taxpayer engaged in production or business operations shall, in accordance with the relevant rules of the State, establish accounting books within 15 days after the date of obtaining its business licen or after the day of tax obligation aris.清清语言培训机构创始人
The term "accounting books" as stated in the previous paragraph shall refer to general ledgers, detailed accounts, journals and other auxiliary accounting books. General ledgers and journals should be in a bound form.
Article 23 The taxpayers engaged in industry and commerce with only a small production or business operation which genuinely lacks the ability to keep accounting books may hire the professional organizations approved for engagement in accounting agents or the accounting personnel recognized by the tax authorities to keep its books and handle accounting matters. Should there be real difficulty in hiring the above organizations or personnel, the party may, with approval by tax authorities at country or higher level, keep a book for pasting in all receipt and expenditure vouchers, a goods purcha and sale registry or u tax control system in accordance with the rules by the tax authorities.
Article 24 Within 15 days of receipt of its tax registration certificate, a taxpayer engaged in production or business operations shall submit details of its financial and accounting systems or methods to the competent tax authorities for records.
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In ca of making accounting records by computers, the taxpayers should, before u of that, report the accounting software, instructions for u and the relevant materials of the electronic accounting system to the competent tax authorities for records.
The electronic accounting system t up by the taxpayers should satisfy the relevant rules of the State and be able to correctly, completely account the revenue or income of the taxpayers.
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Article 25 Within 10 days from the start of its tax withholding obligations as prescribed by the tax laws and administrative regulations, a withholding agent shall establish a tax withholding and remitting or collecting and remitting book pursuant to the categories of tax to be withheld or collected.
Article 26 Where the accounting system of the taxpayers, withholding agents is complete and is able to correctly, completely compute the revenue and income or the tax withholding, the print-out of the complete paper accounting records may be taken in place of the accounting books.
Where the accounting system of the taxpayers, withholding agents is not complete and can not be able to correctly, completely compute the revenue and income or the tax withholding, the taxpayers should t up the general accounting records and the other accounting books relevant to tax payment or tax withholding.
Article 27 Accounting books, supporting vouchers and statements shall be kept in Chine. In a national minority autonomous region, the local minority language script in common u throughout the region may be ud simultaneously. Enterpris with foreign investment and foreign enterpris may u a foreign language script simultaneously.
Article 28 Taxpayers should install and u tax control equipment as required by the tax authorities and report the relevant data and materials according to the rules of the tax authorities.
The administrative method for usage and application of tax control equipment shall be formulated by the State Administration of Taxation parately and shall be implemented after approval by the State Council.
Article 29 The accounting books, supporting vouchers, statements, tax payment receipts, invoices, documents for exportation and other tax relevant materials should be legal, truthful and complete.
The accounting books, supporting vouchers, statements, tax payment receipts, invoices, documents for exportation and other tax relevant materials should be kept for at least 10 years, except otherwi ruled by laws, administrative regulations and rules.
Chapter 4 Filing Tax Returns
Article 30 The tax authorities should t up and improve the lf-asssment system. Upon approval by the tax authorities, taxpayers and withholding agents may file tax returns or submit the withholding reports by mail or electronic data forms.
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The electronic data forms refer to the forms of telephone voice, electronic data exchange and network transmission confirmed by the tax authorities.
Article 31 In filing tax returns by mail, the taxpayers should u the uniform tax filing envelope and take the receipt of the post department as the evidential documents for tax report. The date of the post stamp shall be the actual reporting date for return filing by mail.
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In filing returns by electronic form, the taxpayers should keep the relevant materials within the time limit ruled by the tax authorities and should regularly submit to the tax authorities in written form.
Article 32 Where taxpayers have no tax payable in the tax period, the taxpayers should go through the tax reporting as well.
During the tax reduction and tax exemption period, the taxpayers enjoying tax reduction and/or tax exemption should deal with the tax reporting by the relevant rules.
Article 33 The tax return or reporting schedule on taxes withheld and remitted or collected and remitted which is submitted by a taxpayer or withholding agent accordingly shall include the following items: tax category, taxable items, taxable projects or projects on which tax should be withheld and r
emitted or collected and remitted, basis for tax calculations, deductible items and standards, applicable tax rate or tax amount per unit, tax items refundable and amount of tax, tax reduction and exemption items and amount of tax, amount of tax payable or the amount of tax due to be withheld and remitted or collected and remitted, the applicable tax period, deferred tax payment, tax arrears and late payment interest.
Article 34 A taxpayer submitting a tax return shall complete the tax return accurately and, depending on the circumstances, shall submit the following relevant documents and materials accordingly:
(1) Financial and accounting statements and related explanatory materials.
(2) Contracts and letters of agreement relevant to tax payment and documents.
(3) Electronic tax reporting materials.
