Decision of the State Taxation Administration on Amending the Administrative Measures for the Formulation of Normative Tax Documents
Decision of the State Taxation Administration on Amending the Administrative Measures for the Formulation of Normative Tax Documents
Decision of the State Taxation Administration on Amending the Administrative Measures for the Formulation of Normative Tax Documents
Order of the State Taxation Administration No.53
December 31, 2021
The Decision of the State Taxation Administration on Revising the Administrative Measures for the Formulation of Normative Tax Documents, deliberated and adopted at the third executive meeting of the State Taxation Administration for 2021 on December 27, 2021, is hereby promulgated for implementation as of February 1, 2022.
Wang Jun, Director of the State Taxation Administration
Decision of the State Taxation Administration on Revising the Administrative Measures for the Formulation of Normative Tax Documents
In order to further implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and better protect the legitimate rights and interests of taxpayers and contributors, the State Taxation Administration has decided to revise the Administrative Measures for the Formulation of Normative Tax Documents as follows:
I. Article 4 is revised to read as: "The formulation of normative tax documents shall fully reflect the content and requirements of the socialist core values, follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and normative tax documents of the superior level, and be subject to the formulation rules and procedures specified herein."
II. Article 16 is revised to read as: "Departments or officers engaged in tax services and the work of policies and regulations (hereinafter referred to as the "tax service departments and legal affairs departments") are responsible for examining normative tax documents, including examining the rights and interests in and legality of such documents and assessing compliance with the rules of the World Trade Organization.
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Order of the State Taxation Administration No.53
December 31, 2021
The Decision of the State Taxation Administration on Revising the Administrative Measures for the Formulation of Normative Tax Documents, deliberated and adopted at the third executive meeting of the State Taxation Administration for 2021 on December 27, 2021, is hereby promulgated for implementation as of February 1, 2022.
Wang Jun, Director of the State Taxation Administration
Decision of the State Taxation Administration on Revising the Administrative Measures for the Formulation of Normative Tax Documents
In order to further implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and better protect the legitimate rights and interests of taxpayers and contributors, the State Taxation Administration has decided to revise the Administrative Measures for the Formulation of Normative Tax Documents as follows:
I. Article 4 is revised to read as: "The formulation of normative tax documents shall fully reflect the content and requirements of the socialist core values, follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and normative tax documents of the superior level, and be subject to the formulation rules and procedures specified herein."
II. Article 16 is revised to read as: "Departments or officers engaged in tax services and the work of policies and regulations (hereinafter referred to as the "tax service departments and legal affairs departments") are responsible for examining normative tax documents, including examining the rights and interests in and legality of such documents and assessing compliance with the rules of the World Trade Organization.
......