Announcement of the State Administration of Taxation on Several Issues Concerning Tax Administrative Approval
Announcement of the State Administration of Taxation on Several Issues Concerning Tax Administrative Approval
Announcement of the State Administration of Taxation on Several Issues Concerning Tax Administrative Approval
Announcement of the State Administration of Taxation [2016] No. 11
February 28, 2016
In order to regulate the tax administrative approval activities, protect the taxpayers' legitimate rights and interests, streamline government functions and administration, delegate powers while improving regulation, and optimize services, pursuant to the Administrative Approval Law of the People's Republic of China, the Law on the Administration of Tax Collection and its Implementing Rules, and the requirements of the State Council on deepening the administrative approval system reform, issues regarding tax administrative approval are hereby promulgated as follows:
I. Tax administrative approval items
1. Approval for printing invoices by enterprises;
2. Approval for the tax deferral by taxpayers;
3. Approval for the deferred declaration by taxpayers;
4. Approval for the change of tax quotas for taxpayers;
5. Approval for the maximum invoiced amount for special value-added tax invoice (VAT control system); and
6. Approval for the corporate income tax withholding methods other than withholding based on actual profits; and
7. Approval for the payment of corporate income tax by main establishments and places of business of nonresident enterprises on a consolidated basis.
II. Tax Administrative Approval Authorities
1. Tax administrative approval shall be implemented by the tax authority with administrative approval power within the statutory power limit. Public institutions under the tax authorities at various levels shall not implement administrative approval. Whether a tax authority has the power of administrative approval shall be determined by the laws and legal regulations regarding tax administrative approval.
2. Except otherwise required by laws, regulations and rules, tax authorities shall not authorize other administrative departments to implement the tax administrative approval.
3. Tax authorities shall, in accordance with the requirements for "acceptance at the window with the handling of the administrative approval item completed internally and within a prescribed time limit and the approval certificate issued at the window", accept administrative approval applications and serve the administrative approval decision on the applicant at tax service centers or tax service windows in administrative service centers.
For tax authorities without a tax service center, they shall designate an internal department to accept administrative approval applications directly filed with the tax authorities at the corresponding level in a centralized manner and serve the administrative approval decisions on the applicants.
The State Administration of Taxation shall designate the tax service unit under the tax service department to accept the administrative approval applications filed directly with the State Administration of Taxation in a centralized manner and serve the administrative approval decisions on the applicants.
III. Procedures for Implementing Tax Administrative Approval
Tax administrative approval shall be implemented pursuant to the provisions of the relevant laws, regulations, rules, and this Announcement. Where there is no related provision in the laws, regulations, rules, and this Announcement, the provincial tax authorities may formulate supplementary provisions within their administrative authority, provided, however, that their authority to formulate provisions shall not be delegated to lower-level tax authorities.
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Announcement of the State Administration of Taxation [2016] No. 11
February 28, 2016
In order to regulate the tax administrative approval activities, protect the taxpayers' legitimate rights and interests, streamline government functions and administration, delegate powers while improving regulation, and optimize services, pursuant to the Administrative Approval Law of the People's Republic of China, the Law on the Administration of Tax Collection and its Implementing Rules, and the requirements of the State Council on deepening the administrative approval system reform, issues regarding tax administrative approval are hereby promulgated as follows:
I. Tax administrative approval items
1. Approval for printing invoices by enterprises;
2. Approval for the tax deferral by taxpayers;
3. Approval for the deferred declaration by taxpayers;
4. Approval for the change of tax quotas for taxpayers;
5. Approval for the maximum invoiced amount for special value-added tax invoice (VAT control system); and
6. Approval for the corporate income tax withholding methods other than withholding based on actual profits; and
7. Approval for the payment of corporate income tax by main establishments and places of business of nonresident enterprises on a consolidated basis.
II. Tax Administrative Approval Authorities
1. Tax administrative approval shall be implemented by the tax authority with administrative approval power within the statutory power limit. Public institutions under the tax authorities at various levels shall not implement administrative approval. Whether a tax authority has the power of administrative approval shall be determined by the laws and legal regulations regarding tax administrative approval.
2. Except otherwise required by laws, regulations and rules, tax authorities shall not authorize other administrative departments to implement the tax administrative approval.
3. Tax authorities shall, in accordance with the requirements for "acceptance at the window with the handling of the administrative approval item completed internally and within a prescribed time limit and the approval certificate issued at the window", accept administrative approval applications and serve the administrative approval decision on the applicant at tax service centers or tax service windows in administrative service centers.
For tax authorities without a tax service center, they shall designate an internal department to accept administrative approval applications directly filed with the tax authorities at the corresponding level in a centralized manner and serve the administrative approval decisions on the applicants.
The State Administration of Taxation shall designate the tax service unit under the tax service department to accept the administrative approval applications filed directly with the State Administration of Taxation in a centralized manner and serve the administrative approval decisions on the applicants.
III. Procedures for Implementing Tax Administrative Approval
Tax administrative approval shall be implemented pursuant to the provisions of the relevant laws, regulations, rules, and this Announcement. Where there is no related provision in the laws, regulations, rules, and this Announcement, the provincial tax authorities may formulate supplementary provisions within their administrative authority, provided, however, that their authority to formulate provisions shall not be delegated to lower-level tax authorities.
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