Announcement of the State Administration of Taxation on Issues concerning Administration after Cancellation of Certain Tax-related Issues Subject to Administrative Examination and Approval
Announcement of the State Administration of Taxation on Issues concerning Administration after Cancellation of Certain Tax-related Issues Subject to Administrative Examination and Approval
Announcement of the State Administration of Taxation on Issues concerning Administration after Cancellation of Certain Tax-related Issues Subject to Administrative Examination and Approval
Announcement of the State Administration of Taxation [2015] No.56
August 3, 2015
To strengthen the follow-up administration, we hereby announce the matters concerning the administration after cancellation of certain tax-related issues subject to administrative examination and approval as follows:
I. Issues related to administration after cancellation of "approval for tax registration (operation out of registered region)"
Where the materials submitted by a taxpayer are complete and in compliance with the legal form, the tax authority shall handle the tax matter immediately. Where the materials submitted by the taxpayer are incomplete or not in compliance with the legal form, the tax authority shall prepare a Notification of Tax-related Matters and inform on a one-time basis the taxpayer of the corrections and supplements to be made. Tax authorities shall effectively fulfill their duty of notification to taxpayers, provide advisory services in a timely manner, strengthen internal supervision and social supervision, and improve the efficiency of registration service. In accordance with the principle of a taxpayer not repeat filling registration documents or submitting registration materials, information and data sharing between authorities should be strengthened.
II. Issues related to administration after cancellation of "recognition of taxpayers in remote areas paying taxes within a specified period"
Tax authorities shall strengthen the day-to-day management and monitoring of taxpayers in remote areas subject to the policy of filing and paying taxes within a specified period, implement the management of tracing tax sources, and timely learn taxpayers' change in operation. Tax authorities shall enhance the computer-based tax management and take the "man-computer working" approach, in order to improve the filing rate and the incoming rate in the collection period and to prevent tax dodging. Tax authorities shall simplify the taxation procedures, establish a new mechanism for tax services, reduce taxpayers' tax handling costs, and improve the work efficiency.
III. Issues related to administration after cancellation of the "recognition of the qualification for export tax refunds (exemption)," "change the recognition of the qualification for export tax refunds (exemption)," "cancellation of recognition of the qualification for export tax refunds (exemption)," "recognition of the qualification of research and development institutions for tax refunds on purchases of domestically-manufactured equipment," "recognition of a member enterprise of a group company qualified for tax exemption, offset and refund," and "approval for registration and verification of exported goods by means of border petty trade on behalf of foreign companies and foreign individuals."
1. Where an export enterprise or other entity for the first time files an export tax refund (exemption) application, it should submit the following documents to a competent tax authority, fulfill the export tax refund (exemption) formalities, and apply for a tax refund (exemption).
(1) A true and complete Tax Refund (Exemption) Filing Form (see Appendix I), in which one bank account should be selected for tax registration to fill in the "bank account number for tax refunds".
(2) Registration Form of Foreign Trade Operators with a special seal for registration affixed or Certificate of Approval for Establishment of Enterprises with Foreign Investment in the People's Republic of China.
(3) Certificate of Registration for Customs Clearance Entities in the People's Republic of China.
(4) Manufacturing enterprises which have not gone through filing registration and have engaged in export business should provide an export commission agreement without having to provide documents set out in Item (2) and Item (3).
(5) Any other documents as required by the competent tax authority.
2.
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