Opinions of the State Administration of Taxation on Several Issues concerning the Reform of Tax Administrative Approval System
Opinions of the State Administration of Taxation on Several Issues concerning the Reform of Tax Administrative Approval System
Opinions of the State Administration of Taxation on Several Issues concerning the Reform of Tax Administrative Approval System
Shui Zong Fa [2014] No.107
September 15, 2014
Offices of the State Administration of Taxation and local taxation bureaus in various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and various units under the State Administration of Taxation,
In order to fulfill the requirements of the State Council for transforming the functions and for streamlining administration and delegating powers to the lower levels, further advance the reform of administrative approval system, continuously distribute reform dividends, motivate the vitality of enterprises and the market, strengthen the driving force of development, and constantly take measures to ensure that the tax administration is subject to the rule of law and scientific design, the opinions on several issues concerning the reform of tax administrative approval system are hereby proposed as follows:
Article 1 Continuously Advance the Reform of Tax Administrative Approval System
1. Significant achievements have been obtained in reforming the tax administrative approval system. As of March 2013, since the State Council initiated a new turn of reform on the administrative approval system, the State Administration of Taxation (hereinafter referred to as the "SAT") has strictly implemented the principles and requirements of the State Council on reforming the administrative approval system. In consideration of politics, the overall situation and the modernization of tax revenue administration, the SAT transforms concepts, innovates measures and combines delegation and control, vigorously promotes the reform of administrative approval system, verifies the base number of items requiring administrative approvals, publicizes the directory of items requiring administrative approval, cancels and delegates some items originally requiring administrative approval, strengthens supervision and inspection, intensifies the follow-up administration and comprehensively sorts out the items not requiring administrative approval. The reform of administrative approval system has shown remarkable results and is fully recognized by the State Council and the Examination and Reform Office under the State Council
2. There are still some problems and deficiencies in the efforts of promoting the reform of tax administrative approval system. First, the requirements for directory-based administration on tax administrative approval have not yet been fully implemented. Second, the process setting of partial taxation administration information systems and the adjustment and modification to some documents lag behind. Third, follow-up management is not timely enough.
3. Fully understand the significance of the reform of tax administrative approval system. Tax authorities at all levels must be highly consistent with the Party Central Committee and the State Council in respects of ideological understanding and actions, deeply realize that to reform the administrative approval system is necessary for effectively transforming governmental functions and deepening the reform of administrative system, for correctly handling the relationship between the government and the market, giving full play to the market's decisive role in allocating resources and better displaying the government's functions, and for preventing and controlling corruption and building a clean government.
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