Announcement of the State Administration of Taxation on Promulgating the Measures for Taxpaying Credit Administration (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Measures for Taxpaying Credit Administration (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Measures for Taxpaying Credit Administration (for Trial Implementation)
Announcement of the Sate Administration of Taxation [2014] No.40
July 4, 2014
Measures for Taxpaying Credit Administration (for Trial Implementation) (hereinafter referred to as the "Measures") are hereby promulgated for implementation as of October 1, 2014.
It is hereby announced.
Measures for Taxpaying Credit Administration (for Trial Implementation)
Chapter I General Provisions
Article 1 In order to regulate taxpaying credit administration, promote the credit and self-discipline of taxpayers, enhance compliance with the tax law and boost the construction of social credit system, the Measures are hereby formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and its implementing rules, the Several Opinions of the State Council on Promoting Fair Competition and Maintaining Regular Order in the Market (Guo Fa [2014] No.20) as well as the Circular of the State Council on Issuing the Outlines for the Building of a Social Integrity System (2014-2020) (Guo Fa [2014] No.21).
Article 2 For the purpose of the Measures, the taxpaying credit administration refers to activities such as collection, evaluation, determination, release and application of taxpaying credit information of taxpayers conducted by taxation authorities.
Article 3 The Measures shall be applicable to corporate taxpayers that have handled taxation registration, conduct production and operation, and are subject to tax collection by self-assessment (hereinafter referred to as "taxpayers").
The State Administration of Taxation (hereinafter referred to as the "SAT") shall otherwise stipulate the administrative measures for the taxpaying credit of withholding agents and natural persons.
Provincial taxation authorities shall formulate the administrative measures for taxpaying credit of individual businesses and taxpayers of other types.
Article 4 The SAT is mainly responsible for national taxpaying credit administration. Taxation authorities below provincial level shall be responsible for the organization and implementation of taxpaying credit administration within their jurisdictions.
Article 5 For the taxpaying credit administration, the principles of objectivity, fairness, unified standards, hierarchical classification and dynamic adjustment shall be followed.
Article 6 The SAT shall promote the informatization taxpaying credit administration and regulate unified taxpaying credit administration.
Article 7 The national and local taxation bureaus shall jointly make taxpaying credit evaluations.
Article 8 Taxation authorities shall actively participate in the construction of social credit system, establish the joint establishment and sharing mechanism of credit information with other departments, and promote the linkage administration of taxpaying credit and other social credit.
Chapter II Collection of Taxpaying Credit Information
Article 9 The collection of taxpaying credit information refers to the record and collection of taxpaying credit information of taxpayers by taxation authorities.
Article 10 Taxpaying credit information includes historical credit information of taxpayers, internal taxation information and external information.
Historical credit information of taxpayers includes basic information, taxpaying credit records before evaluation years, as well as good credit records and bad credit records evaluated by the relevant departments.
Internal taxation information includes regular index information and irregular index information.
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