The financial department of the people's government at or above the county level shall be responsible for organizing and coordinating the relevant departments and units, and do a good job in tax collection and management.
Other relevant departments and units of the people's governments at or above the county level shall, in accordance with their respective responsibilities, do a good job in tax collection and management. Article 4 The tax authorities shall, in accordance with the relevant provisions of the state and this province, formulate normative documents on the administration of tax collection.
The people's governments at or above the county level and other relevant departments and units shall not make decisions on tax collection, cessation, tax reduction, exemption, tax refund and overdue tax that are inconsistent with tax laws, regulations and the provisions of the State Council without authorization in the form of formulating normative documents and issuing minutes of meetings; Shall not interfere, obstruct or replace the tax authorities to perform their duties according to law. Article 5 Tax authorities shall, according to the needs of tax collection and management, obtain tax-related information and data from relevant departments and units, establish a tax risk management system, and carry out tax collection and management work such as data analysis, tax assessment and risk monitoring. Article 6 The following tax-related information and materials produced or obtained by the relevant departments and units of the people's governments at or above the county level in the course of performing their duties shall be provided to the tax authorities:
(a) examination and approval, approval and filing of investment projects, planning, approval and filing of construction projects;
(2) Examination and approval of mineral resources exploitation, examination and approval of agricultural land requisition and conversion, state-owned land house expropriation, house registration, house pre-sale permit, and urban house lease registration and filing;
(three) the establishment, alteration and termination of enterprises, institutions, educational institutions, profit-making medical institutions and social organizations, and the change of shareholders of enterprises;
(4) Urban cadastral management and national land survey;
(five) the relevant identification and annual examination of tax preferential qualifications;
(six) motor vehicle registration, the number of motor vehicle driver's license applications, the number of employees in the accommodation industry, and the registration of operating parking lots;
(seven) water supply, power supply, heating and gas supply of tax-related enterprises and units, bank accounts, deposits and loans of tax-related enterprises and individuals;
(8) Other tax-related information and data.
Of the above tax-related information and materials, items (1), (2) and (3) shall be provided in full on time, and items (4), (5), (6), (7) and (8) shall be provided according to the contents and time agreed with the tax authorities. Article 7 Tax-related information and data shall be provided to the tax authorities through the sharing platform of government information resources. If there is no platform for sharing government information resources, it shall be provided to the tax authorities by other means. Article 8 The provincial tax authorities shall, jointly with the financial department of the provincial people's government, formulate a unified basic directory of tax-related information data exchange in the whole province according to the tax-related information data listed in Article 6, and clarify the providers and modes of provision.
The tax authorities of cities and counties (cities, districts) divided into districts may, according to the needs of tax collection and management in their respective administrative areas, work with relevant departments such as finance at the same level and refer to the basic catalogue of tax-related information data exchange, and formulate the catalogue at the same level. Article 9 Unless otherwise provided by laws, regulations and rules, tax-related information and data that tax authorities may not publicly obtain shall not be used for matters unrelated to tax collection and management. Tenth tax authorities may, in accordance with the relevant provisions of the state, entrust the relevant units and personnel to collect the following scattered or off-site taxes, sign tax collection agreements, and issue tax collection certificates:
(1) Individual income tax on road transport;
(two) scattered construction and decoration industry tax;
(3) real estate rental tax;
(four) business performance, exhibition and training tax;
(5) Lottery revenue tax;
(six) other taxes that can be entrusted to collect. Article 11 If the object that has enjoyed preferential tax treatment does not meet the conditions of preferential tax treatment, the relevant departments of the people's governments at or above the county level shall inform the tax authorities at the same level, and the tax authorities shall stop implementing preferential tax policies for it and recover the relevant taxes according to law.
If the tax authorities find that the tax preferential objects do not meet the tax preferential conditions, they shall stop implementing the tax preferential policies and inform the relevant departments. Article 12 The financial department of the people's government at or above the county level shall guarantee the expenses of prize-winning invoices, tax-related reporting bonuses, withholding and remitting fees, collecting and remitting fees, and other tax collection and protection matters stipulated by the state and this province according to law. Tax authorities should strengthen fund management, reduce the cost of collection and management, and improve the efficiency of collection and management. Thirteenth public security organs should crack down on criminal acts of forging, altering, selling invoices and using fake invoices according to law; Investigate and deal with suspected criminal cases transferred by tax authorities according to law; Refusing or obstructing the tax authorities from performing their official duties according to law, which constitutes a violation of public security administration or a criminal act, shall be dealt with according to law; According to the relevant documents submitted by the tax authorities, the relevant personnel are prevented from leaving the country according to law.