Announcement of the State Administration of Taxation on the Promulgation of the Administrative Measures for the Delegated Collection
Announcement of the State Administration of Taxation on the Promulgation of the Administrative Measures for the Delegated Collection
Announcement of the State Administration of Taxation on the Promulgation of the Administrative Measures for the Delegated Collection
Announcement of the State Administration of Taxation in 2013 No. 24
May 10, 2013
The Administrative Measures for the Delegated Collection formulated by the State Administration of Taxation are hereby promulgated in accordance with the provisions in the Law of the People's Republic of China on the Administration of Tax Levying and its Implementing Rules and the Administrative Measures of the People's Republic of China for Invoices, and shall come into effect on July 1, 2013.
This Announcement is hereby given.
Administrative Measures for the Delegated Collection
Chapter I General Provisions
Article 1 For the purposes of strengthening administration of delegated collection, standardizing the delegated collection behaviors and reducing collection and payment costs, these Measures are formulated in accordance with the relevant provisions in the Law of the People's Republic of China on the Administration of Tax Levying, the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, the Contract Law and the Administrative Measures of the People's Republic of China for Invoices.
Article 2 The delegated collection in term of these Measures refers to the behavior that taxation administrations delegate related entities and personnel to collect the sporadic and scattered tax and tax form other places on behalf of them in accordance with the requirements in favor of tax controls and facilitating the tax payment in the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, pursuant to the principles of mutual consensus, handy collection, strengthened management and lawful delegation and relevant provisions of the State.
Article 3 The taxation administration in term of these Measures refer to taxation bureaus above county (including county) level.
The delegated collector in term of these Measures refer to the entity or personnel that accepting the delegation from taxation administrations to exercise the delegated collection rights and bear the obligations provided in the Agreements on Delegated Collection.
Chapter II Scope and Conditions of Delegated Collection
Article 4 The scope of delegated collection shall be defined by the taxation administrations in accordance with the provisions concerning strengthening supervision of tax collection and facilitating the tax payment in the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying combined with the reality of the local taxation source management. Taxation administrations shall not delegate others to collect the tax to be withheld and remitted, or collected and remitted defined by the laws and administrative regulations.
Article 5 A delegated collector confirmed by the taxation administration shall have one of the following relationships with the taxpayers:
1. have the management relationship with the taxpayers;
2. have the economic business transactions with the taxpayers;
3.
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