Circular of the State Taxation Administration on Implementing Ten New Measures for Facilitating the Handling of Tax Affairs and Payment of Fees
Circular of the State Taxation Administration on Implementing Ten New Measures for Facilitating the Handling of Tax Affairs and Payment of Fees
Circular of the State Taxation Administration on Implementing Ten New Measures for Facilitating the Handling of Tax Affairs and Payment of Fees
Shui Zong Han [2019] No. 223
July 23, 2019
Taxation administrations of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as local commissioners' offices under and all units within the State Taxation Administration,
In line with the deployment of the CPC Central Committee on the education campaign themed on "Remaining True to Our Original Aspiration and Keeping Our Mission Firmly in Mind", with respect to issues reflected by taxpayers and fee payers in the implementation of the policy of tax and fee cuts in the first half of this year, the State Taxation Administration has introduced the first batch of ten new measures for facilitating the handling of tax affairs and payment of fees upon review and rectification to better serve taxpayers and fee payers.
I. Implement Checklist-based Management of Tax Incentives. The State Taxation Administration will implement checklist-based management of tax incentive policies, and publish checklists of tax incentive items from time to time. Unless under specific circumstances subject to approval of and record-filing with tax authorities in accordance with the law, all tax incentives shall be enjoyed by taxpayers and fee payers upon their independent judgment and declaration with relevant materials retained for future reference.
II.
......
Shui Zong Han [2019] No. 223
July 23, 2019
Taxation administrations of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as local commissioners' offices under and all units within the State Taxation Administration,
In line with the deployment of the CPC Central Committee on the education campaign themed on "Remaining True to Our Original Aspiration and Keeping Our Mission Firmly in Mind", with respect to issues reflected by taxpayers and fee payers in the implementation of the policy of tax and fee cuts in the first half of this year, the State Taxation Administration has introduced the first batch of ten new measures for facilitating the handling of tax affairs and payment of fees upon review and rectification to better serve taxpayers and fee payers.
I. Implement Checklist-based Management of Tax Incentives. The State Taxation Administration will implement checklist-based management of tax incentive policies, and publish checklists of tax incentive items from time to time. Unless under specific circumstances subject to approval of and record-filing with tax authorities in accordance with the law, all tax incentives shall be enjoyed by taxpayers and fee payers upon their independent judgment and declaration with relevant materials retained for future reference.
II.
......