Administrative Measures for Tax Receipt
Order of the State Administration of Taxation No.28
February 25, 2013
The Administrative Measures for Tax Receipt have been adopted at the 1st executive meeting of the State Administration of Taxation on January 25, 2013 upon deliberation, which are hereby promulgated and shall come into force on January 1, 2014.
Administrator of the State Administration of Taxation: Xiao Jie
Administrative Measures for Tax Receipt
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and its implementation rules and relevant regulations for the purposes of regulating the tax receipt administration, guaranteeing the safety and completeness of the tax revenues of the country, protecting the legitimate rights and interests of the taxpayers and adapting to the needs of tax informationization development.
Article 2 These Measures shall apply to the printing, use and administration and management of the tax receipt by the tax authorities, tax officials, taxpayers, withholding agents, authorized collectors and consignees and enterprises printing tax receipt within the territory of the People's Republic of China.
Article 3 For the purposes of these Measures, "Tax Receipt" refer to the receipt, refund receipt and receipt for payment to the State treasury issued by the tax authorities and withholding agents in accordance with the laws and regulations and by the authorized collectors and consignees pursuant to the consignment agreement, in the course of the collection of tax, fund, fee, late fee, fines and confiscated money and other types of revenues (hereinafter referred to as the "Tax"). Tax Receipt is the statutory proof for taxpayers' actual payment of tax or receipt of refund of tax.
Tax Receipt may be in paper or in the form of data message. "Tax Receipt in Form of Data Message" refers to the electronic information on payment and refund sent to the bank or the State treasury when handling the tax payment to and refund from the State treasury through the horizontally interconnected electronic tax payment system.
Article 4 The State proactively promotes the use of Tax Receipt in Form of Data Message based on the horizontally interconnected electronic tax payment system.
Article 5 When collecting tax, the tax authorities and the authorized collectors and consignees shall issue Tax Receipt. Where the taxpayers require the Tax Receipt in paper after completing the payment or refund of tax through the horizontally interconnected electronic tax payment system, the tax authorities shall issue such Tax Receipt in paper.
Where the taxpayers demand the withholding agents to issue Tax Receipt when the withholding agents withhold taxes, the withholding agents shall issue Tax Receipt.
Article 6 The basic elements of a Tax Receipt includes Tax Receipt number, name of collector, date of issuance, name of taxpayer, taxpayer identification number, type of tax (fee, fund, fines and confiscated money), amount, related period, etc.
Article 7 The basic pages of Tax Receipt in paper shall include the receipt page, stub page and record page. The receipt page shall be submitted to the taxpayers as tax payment proof; the stub page shall be kept by the tax authorities, withholding agents or the authorized collectors and consignees; and the record page will be used by the tax authorities as accounting receipt or for inspection.
The tax authorities of all provinces, autonomous regions, municipalities directly under central government and cities specifically designated in the State plan (hereinafter referred to as the "Provinces") may confirm the other pages for Tax Receipt other than the receipt page in accordance with their Tax Receipt administration situation.
Article 8 The State Administration of Tax shall be uniformly responsible for the national Tax Receipt administration. And its duties and responsibilities include:
1. To design and confirm the types, application scope, pages, contents, format and specification of Tax Receipt;
2. To design and confirm the types, application scope, format and specification of the special stamps and seals for Tax Receipt;
3. To print, retain and ship the Tax Receipt that need to be printed uniformly by the State Administration of Taxation, and engrave the special stamps and seals for Tax Receipt that needed to be uniformly engraved and distributed by the State Administration of Taxation;
4. To determine the organs, positions and duties for Tax Receipt administration;
5. To organize, guide and promote the informationization of Tax Receipt;
6. To organize the national examination of Tax Receipt; and
7. Other national Tax Receipt administration work.
Article 9 The tax authorities below the provincial level shall do a good job in the Tax Receipt administration within their administrative areas pursuant to these Measures. And their duties and responsibilities include:
1. To be responsible for the printing, collection and distribution, custody, issuance, nullification, settlement of payment, surrender and cancellation, suspension of use, return, loss write-off, transfer, audit, archival, examination, inspection, destruction and other work of and in connection with the Tax Receipt within the authorization scope at this level;
2. To guide and supervise the Tax Receipt administration work of the tax authorities at lower levels, withholding agents, authorized collectors and consignees, and taxpayers who fill in and issue Tax Receipt by themselves;
3. To organize, guide and specifically carry out the informationization of Tax Receipt;
4. To organize the examination of Tax Receipt; and
5. Other work in relation to Tax Receipt administration.
Article 10 The withholding agents and authorized collectors and consignees shall well manage the Tax Receipt in the course of withholding, collecting and remitting, and collecting taxes and sale of revenue stamp. And their duties and responsibilities include:
1. To properly take custody of the Tax Receipt collected from the tax authorities, and set up, submit and keep books and relevant materials of the Tax Receipt in accordance with the requirements of the tax authorities;
2. To issue and deliver Tax Receipt for the taxpayers;
3. To timely make tax payment, settle payment, surrender and cancel Tax Receipt; and
4. Other work in relation to Tax Receipt management.
Article 11 The income planning audit departments of tax authorities at all levels shall be in charge of the Tax Receipt administration.
The Department of Revenue Planning and Accounting of the State Administration of Taxation shall establish institutions in charge of Tax Receipt administration; and the departments of revenue planning and accounting of all provinces, cities (excluding county-level cities, same as below) and counties shall set up Tax Receipt administration positions and equip with full-time employees in charge of Tax Receipt administration; the collection branches, tax offices, tax service halls and other institutions (hereinafter referred to as the "Basic Tax Authorities") which directly issue Tax Receipt to the officials of the tax authorities responsible for issuance of Tax Receipt, withholding agents, authorized collectors and consignees and taxpayers, and deal with the settlement of payment and surrender and cancellation of Tax Receipt as well as other related work, shall set up positions responsible for Tax Receipt administration, and the tax accountants thereof shall be responsible for the Tax Receipt administration. No one may concurrently hold office of the position responsible for Tax Receipt administration and the position responsible for issuance of Tax Receipt (including sale of the revenue stamps).
The withholding agents, authorized collectors and consignees and taxpayers who fill in and issue Tax Receipt by themselves shall have special employees responsible for the Tax Receipt management.
Chapter II Types and Scope of Application
Article 12 Tax Receipt include tax payment receipt, tax refund receipts, tax payment certificates, special tax certificates for exported goods and labor service, special stamp duty certificates and other tax certificates stipulated by the SAT.
Article 13 The tax payment receipt is a Tax Receipt based on which the taxpayer pays tax and the withholding agent and the authorized collector and consignee collects and summarizes tax, which specifically includes:
1.
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