Announcement of the State Taxation Administration on Full-Scale Implementation of the List-based Management of Tax Administrative Approval Items
Announcement of the State Taxation Administration on Full-Scale Implementation of the List-based Management of Tax Administrative Approval Items
Announcement of the State Taxation Administration on Full-Scale Implementation of the List-based Management of Tax Administrative Approval Items
Announcement of the State Taxation Administration [2022] No. 19
September 28, 2022
To further implement the decisions and plans made by the CPC Central Committee and the State Council for optimizing the business environment, and to carry out further the “Do Practical Things - Facilitating Tax Services for Tax and Fee Payers" Campaign, in line with the spirit and requirements of the Circular of the General Office of the State Council on Full-Scale Implementation of the List-based Management of Administrative Approval Items (Guo Ban Fa [2022] No. 2, hereinafter referred to as the "Circular [2022] No.2”), matters pertaining to the full-scale implementation of the list-based management of tax administrative approval items are hereby announced as follows:
1. Develop a list of administrative approval items under the law
(1) Develop a list in a centralized manner. Based on the list of items subject to administrative approval (“administrative approval items”) approved by the State Council, the State Taxation Administration (“STA”) shall issue a list of tax administrative approval items (hereinafter referred to as the “List”) to be implemented on a nationwide basis and incorporated into the national administrative approval management system for management. Tax service agencies at or below the provincial level are not allowed to enforce any tax administrative approval that is outside the List.
For 2022, the STA is issuing the List of Tax Administrative Approval Items (2022 Edition) based on the “List of Administrative Approval Items Established by Laws, Administrative Regulations, and Decisions of the State Council (2022 Edition)” attached to the Circular [2022] No.2, which lists one item of administrative approval: “Approval of the maximum invoice amount per invoice under the Anti-Counterfeiting Tax Control System for Value-Added Tax”. The five items specified in the Announcement of the State Taxation Administration on Further Streamlining Formalities for Tax Administrative Approval Items ([2019] No. 34), including the "Approval of deferred tax payments for taxpayers", "Approval of deferred tax filings for taxpayers", "Approval of change of the fixed amount for taxpayers taxed on a fixed-amount basis", “Approval of the enterprise income tax prepayment scheme for enterprises other than those to make prepayments based on actual profits”, and “Approval of invoice-printing enterprises” are no longer administered as administrative approval items, and shall be governed by the relevant laws and administrative regulations, as well as subject to the respective specific procedures to be announced separately.
(2) Timely and dynamically adjust the List.
......
Announcement of the State Taxation Administration [2022] No. 19
September 28, 2022
To further implement the decisions and plans made by the CPC Central Committee and the State Council for optimizing the business environment, and to carry out further the “Do Practical Things - Facilitating Tax Services for Tax and Fee Payers" Campaign, in line with the spirit and requirements of the Circular of the General Office of the State Council on Full-Scale Implementation of the List-based Management of Administrative Approval Items (Guo Ban Fa [2022] No. 2, hereinafter referred to as the "Circular [2022] No.2”), matters pertaining to the full-scale implementation of the list-based management of tax administrative approval items are hereby announced as follows:
1. Develop a list of administrative approval items under the law
(1) Develop a list in a centralized manner. Based on the list of items subject to administrative approval (“administrative approval items”) approved by the State Council, the State Taxation Administration (“STA”) shall issue a list of tax administrative approval items (hereinafter referred to as the “List”) to be implemented on a nationwide basis and incorporated into the national administrative approval management system for management. Tax service agencies at or below the provincial level are not allowed to enforce any tax administrative approval that is outside the List.
For 2022, the STA is issuing the List of Tax Administrative Approval Items (2022 Edition) based on the “List of Administrative Approval Items Established by Laws, Administrative Regulations, and Decisions of the State Council (2022 Edition)” attached to the Circular [2022] No.2, which lists one item of administrative approval: “Approval of the maximum invoice amount per invoice under the Anti-Counterfeiting Tax Control System for Value-Added Tax”. The five items specified in the Announcement of the State Taxation Administration on Further Streamlining Formalities for Tax Administrative Approval Items ([2019] No. 34), including the "Approval of deferred tax payments for taxpayers", "Approval of deferred tax filings for taxpayers", "Approval of change of the fixed amount for taxpayers taxed on a fixed-amount basis", “Approval of the enterprise income tax prepayment scheme for enterprises other than those to make prepayments based on actual profits”, and “Approval of invoice-printing enterprises” are no longer administered as administrative approval items, and shall be governed by the relevant laws and administrative regulations, as well as subject to the respective specific procedures to be announced separately.
(2) Timely and dynamically adjust the List.
......