(Promulgated by Decree No.392 of Zhejiang Provincial People's Government on February 3, 2022, and implemented on March 3, 2023)
Chapter I General Provisions
Article 1 In order to strengthen the service of tax collection, strengthen the coordination of tax collection and management, protect the legitimate rights and interests of taxpayers and payers, and promote the high-quality development and construction of * * * demonstration zones for enriching the people, these measures are formulated in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Management and other relevant laws and regulations, combined with the actual situation of this province.
Article 2 These Measures shall apply to the taxes, social insurance premiums, government non-tax revenue services and collection management security activities that are collected by the tax authorities within the administrative region of this province.
The tax authorities mentioned in these Measures include tax bureaus at all levels, tax branches, tax offices, inspection bureaus and tax agencies established in accordance with the provisions of the State Council and announced to the public.
Article 3 This province shall establish and improve the normalized and institutionalized data sharing and coordination mechanism between the tax authorities and the relevant departments of the people's governments at or above the county level and the administrative agencies of the relevant state departments in Zhejiang (hereinafter referred to as the relevant departments and institutions), and build a new pattern of tax service and collection and management with government leading, tax responsibility, departmental coordination and social co-governance.
Article 4 The people's governments at or above the county level shall strengthen their leadership over tax service and tax collection and management, establish and improve the coordination mechanism of tax collection and management, support tax authorities to perform their duties according to law, and coordinate and urge relevant departments and units to implement tax service and tax collection and management safeguard measures. The required funds shall be guaranteed according to the financial management system.
Township people's governments and sub-district offices shall assist the tax authorities in carrying out tax payment services and collection management within their respective administrative areas.
Fifth tax authorities in accordance with the relevant laws, regulations, rules and the relevant provisions of the state and the province responsible for tax service and collection management.
The relevant departments and institutions of the people's governments at or above the county level shall, in accordance with the provisions of relevant laws, regulations, rules and these Measures, cooperate with the tax authorities to do a good job in tax service and tax collection and management.
Where the tax authorities require the relevant departments and institutions of the people's governments at or above the county level to provide coordination in tax collection and management, the contents of coordination shall be agreed in advance.
Article 6 Taxpayers and payers shall pay taxes and fees in good faith according to law, consciously maintain the order of tax collection and management, and enjoy the rights of tax reduction, deferment and tax refund according to law.
Support industry associations, chambers of commerce and other social organizations to strengthen industry guidance and self-discipline management, reflect the demands of industries and members for tax-related fees, and provide taxpayers and payers with tax-related fee information consultation, rights protection and other services.
Article 7 The tax authorities shall establish a mediation and settlement mechanism for tax and fee disputes, so as to solve the tax and fee service and collection management disputes in a timely and effective manner.
Tax authorities should actively participate in the standardized construction of social governance centers established in counties (cities, districts), and tax authorities with conditions should be stationed in social governance centers.
Eighth people's governments at or above the county level shall commend and encourage the units and individuals that have made remarkable achievements in tax service and tax collection and management.
Chapter II Tax and Fee Services
Article 9 The tax authorities shall provide the following policy services:
(a) to publicize the laws, regulations, rules and policies of taxes and fees, and popularize the knowledge of taxes and fees;
(two) the establishment of an open system of government affairs, and the disclosure of tax and fee policies, tax payment procedures, service standards, rights relief and other matters according to law;
(3) Promptly push tax preferential policies and tax refund and tax refund reminder information to taxpayers through tax collection communication platforms and other channels, and guide and help taxpayers to enjoy tax preferential policies;
(four) other tax policy services stipulated by the state and the province.
Article 10 The tax authorities shall, jointly with relevant departments and institutions, establish and improve the convenient enjoyment mechanism of preferential tax policies, improve the implementation efficiency of preferential tax policies, accurately implement preferential tax policies, and ensure that taxpayers and payers fully enjoy preferential tax policies.
Article 11 The tax authorities shall carry out tax policy risk early warning services according to law, and provide taxpayers with tax policy risk early warning services such as enterprise income tax declaration by using the tax declaration information, financial accounting information and third-party tax-related charge information.
The tax authorities should provide international tax policy guidance to market participants in need, and remind market participants to guard against foreign-related tax risks.
Article 12 The tax authorities shall provide taxpayers and payers with tax consultation services free of charge through on-site and off-site means such as the Internet and telephone, and organize tax declaration and tax preferential training free of charge, so as to enhance the awareness and ability of taxpayers and payers to pay taxes according to law.
Thirteenth tax authorities should promote the application of electronic invoices, establish a service model that matches electronic invoices, and provide convenient and efficient services for taxpayers to issue and use electronic invoices.
Development and reform, finance, transportation, health, medical insurance, archives and other departments shall, in accordance with state regulations, promote the electronic reimbursement, entry and filing of accounting vouchers, and guide taxpayers to improve the electronic level of financial management and accounting archives management.
Article 14 Provincial tax authorities shall establish a smart tax system with high integration function, high safety performance and high application efficiency, improve the tax-related charge data catalogue, improve the tax-related charge data exchange mechanism, and give full play to the role of tax-related charge data in economic operation management and economic risk prevention.
Tax authorities should promote the convergence and interconnection of tax-related charge data, promote the application of smart taxation, improve the digital intelligent management of tax payment and payment behavior, enhance the ability of tax collection and management, and reduce the burden on taxpayers and payers.
Fifteenth tax-related charges * * * enjoy data directory management. Tax authorities and development and reform, information, science and technology, finance, human resources and social security, natural resources, ecological environment, construction, market supervision, medical insurance and other departments, the People's Bank, financial supervision and management and other relevant departments. The management institutions in Zhejiang shall, in accordance with the relevant provisions of the state and the province, rely on the integrated and intelligent public data platform, and agree with * * * on the scope and content of tax-related charge data.
The tax authorities of the people's governments at or above the county level and the relevant departments and institutions may, due to the need to perform their duties according to law, determine the data exchange methods of tax-related charges that are out of the scope of the data catalogue or temporary or occasional.
Article 16 The tax authorities shall, jointly with relevant departments and institutions at the same level, establish a tax collection and management mechanism with clear responsibilities, smooth flow, strong constraints, convenience and high efficiency in accordance with relevant national and provincial regulations and relying on an integrated and intelligent public data platform, so as to realize system interconnection and data sharing.
The tax authorities of the people's governments at or above the county level and the relevant departments and institutions shall enjoy the data of tax-related charges that are true, accurate, complete and timely.
Article 17 The tax authorities of the people's governments at or above the county level and the relevant departments and institutions shall take safety measures for the collection, exchange, use and storage of tax-related charge data, implement confidentiality provisions, and shall not disclose tax-related charge data or use tax-related charge data for purposes other than performing their statutory duties.
The collection of tax data involving individuals should be limited to the minimum range to achieve the purpose of processing, and should not exceed the scope and limit necessary to perform legal duties.
Eighteenth tax authorities should constantly improve the tax service mode, optimize the tax payment, tax refund and other service processes. , promote the online handling of tax and fee services and the handling of mobile terminals, and improve the convenience, digitalization and intelligence of tax services.
The tax authorities shall provide necessary tax payment facilities such as appointment service, agency service and delay service for taxpayers and payers with special needs such as the elderly and the disabled.
Article 19 The tax authorities shall strengthen the interactive service between banks and taxes, support financial institutions to improve the credit mechanism of small and micro enterprises according to the tax payment information, and improve the financial service level of small and micro enterprises.
Twentieth support third-party professional service institutions to strengthen the standardization of tax and fee professional services, improve the ability of tax and fee professional services, and provide taxpayers and payers with standardized, professional and personalized high-quality tax and fee services.
Chapter III Coordination of Collection and Management
Article 21 The tax authorities shall implement the administration of tax collection in accordance with the provisions of laws and administrative regulations, and shall not overcharge, advance, reduce, exempt or postpone the tax application in violation of the provisions of laws and administrative regulations, and shall not intercept, occupy or misappropriate tax revenue, and timely and accurately apply tax preservation measures.
The tax authorities shall, in accordance with the provisions of relevant laws, regulations and rules, collect social insurance premiums and government non-tax revenue.
Twenty-second tax authorities and relevant departments and institutions of the people's governments at or above the county level shall strengthen cooperation in tax collection and management, such as tax declaration, tax incentives, entrusted collection, payment warehousing, administrative enforcement, bankruptcy cancellation, illegal investigation and handling, and dispute relief.
If the tax authorities require the relevant departments and institutions at the same level to provide assistance due to the need of tax collection and management, the relevant departments and institutions shall provide assistance. The relevant departments and institutions of the people's governments at or above the county level shall provide assistance to the tax authorities at the same level because of the need to perform their duties. Except as otherwise provided by laws, regulations and rules.
Article 23 Due to the need of tax collection and handling cases, the tax authorities may inquire the public security organs about the identity certificates of taxpayers, payers and other tax-related personnel, the residence registration of floating population, the entry and exit records of domestic and foreign personnel and other information, and the public security organs shall cooperate in accordance with the provisions.
When handling the vehicle registration and inspection procedures, the traffic administrative department of the public security organ shall check the information of vehicle purchase tax, vehicle and vessel tax payment or tax exemption in accordance with the relevant provisions of the state, and then go through the relevant procedures.
If a taxpayer or his legal representative fails to settle the tax payable, late payment fee or provide tax payment guarantee before leaving the country, the tax authorities may notify the exit administration authorities to prevent him from leaving the country according to law.
Article 24 The natural resources and ecological environment department shall, according to the needs of the tax authorities to carry out the collection and management of specific taxes such as resource tax, environmental protection tax and farmland occupation tax, examine the tax-related matters submitted by the tax authorities, and issue examination opinions.
The natural resources department shall issue the approval letter for construction land according to law on the basis of the data of paying or exempting farmland occupation tax and other relevant documents.
Article 25 Departments of education, public security, civil affairs, human resources and social security, construction, health and medical insurance, relevant departments of the People's Bank of China, financial supervision and management, and administrative institutions in Zhejiang shall provide the tax authorities with special additional personal income tax deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, support for the elderly, and care for infants under 3 years old.
The departments of development and reform, informatization, science and technology, finance, natural resources, ecological environment, construction, transportation, agriculture and rural areas, emergency management, statistics, etc. shall, according to the needs of the tax authorities to confirm that taxpayers and payers enjoy preferential tax policies and tax collection and management, assist the tax authorities to carry out tax source verification, determine the qualifications of taxpayers and payers to enjoy preferential taxes and fees or issue professional expert opinions.
If the tax authorities find that the special additional deduction information or the filing information of taxpayers and payers who enjoy preferential tax and fee policies is abnormal and submit it for verification, the relevant departments and institutions shall issue verification opinions in time.
Twenty-sixth real estate registration agencies to handle the registration of land and housing ownership, should check the relevant information related to the registration of land and housing ownership, such as tax payment, tax reduction and exemption. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership according to law; If other relevant taxes and fees are not paid, the real estate registration institution shall feed back relevant information to the tax authorities.
The tax authorities shall timely share with the real estate registration agencies relevant information such as tax payment, tax reduction and exemption related to the transfer registration of real estate.
Twenty-seventh market supervision and management departments shall check the tax information related to equity transactions in accordance with the law when handling the registration of individual equity transfer change; If the inspection results are inconclusive or abnormal, the taxpayer shall be informed to declare and pay personal income tax according to law, and relevant information shall be fed back to the tax authorities.
The tax authorities shall provide tax information to the market supervision and management departments in a timely manner.
Twenty-eighth civil affairs, market supervision and other departments should check the tax payment certificate or cancel the tax registration according to law when accepting the relevant application for cancellation of registration; Failing to provide it, inform them to obtain the tax payment certificate or cancel the tax registration first.
The tax authorities shall share tax registration cancellation information and tax settlement information with civil affairs, market supervision and management departments in a timely manner.
Article 29 Financial institutions shall assist the tax authorities in inquiring about the financial accounts and deposits of taxpayers and withholding agents engaged in production and operation, and assist the tax authorities in implementing tax preservation measures and enforcement measures according to law.
Article 30 Where a tax authority seals up the real estate of a taxpayer or withholding agent according to law, it shall issue an effective administrative decision and a notice of assistance in execution to the real estate registration agency. During the seizure period, the real estate registration agency shall not accept the transfer registration and mortgage registration of real estate according to law.
If the tax authorities auction or sell the real estate of taxpayers or withholding agents according to law, they shall issue an effective administrative decision and a notice of assistance in execution to the real estate registration agency, which shall assist the tax authorities in handling the registration of ownership transfer according to law.
Thirty-first human resources and social security, medical insurance and other departments shall, in accordance with the relevant provisions of the state and the province, interact with the tax authorities to enjoy social insurance premium data. Human resources, social security, medical insurance and other departments and units shall, in accordance with the relevant provisions of the state and the province, provide the tax authorities with information related to the payment and withholding of social insurance premiums.
Thirty-second development and reform, natural resources, ecological environment, construction, water conservancy, civil air defense, forestry and other departments. Support tax authorities to collect government non-tax revenue, and provide tax authorities with information such as payment items, payers, billing basis, payable amount, payment period, etc. , notify the payer to apply to the tax authorities for declaration and payment of government non-tax income according to law, and assist the tax authorities in urging them to declare and pay.
The tax authorities shall send detailed information about the collection of government non-tax revenue to the relevant departments of national development and reform, finance, natural resources, ecological environment, construction, water conservancy, civil air defense, forestry and the People's Bank of China.
Article 33 The tax authorities shall provide the financial departments at the same level with the data of tax collection and management and the calculation, analysis and trend judgment of the implementation of relevant policies, so as to provide a basis for the budget preparation and management of the financial departments. The financial department shall provide the tax authorities at the same level with the implementation of budget revenue and support the tax authorities to do a good job in tax collection.
Article 34 The tax authorities shall establish and improve the judicial cooperation mechanism for tax collection and civil execution with the people's courts, and cooperate in such aspects as targeted inquiry of real estate, tax collection for real estate disposal, historical tax arrears of the person subjected to execution, tax deduction, etc.
Article 35 After receiving the notice of creditor's rights declaration from the people's court, the tax authorities shall verify the taxes, late fees and fines owed by the bankrupt enterprise according to law, determine the social insurance premiums owed by the enterprise applying for bankruptcy, the government non-tax revenue collected by the tax authorities and the late fees (liquidated damages) and fines, and declare the bankrupt creditor's rights to the bankruptcy administrator according to law.
The bankruptcy administrator may, by virtue of the ruling of the people's court to terminate the bankruptcy procedure, apply to the tax authorities for temporary cancellation of abnormal households and cancellation of tax registration of bankrupt enterprises, and apply to the human resources, social security and medical insurance departments for cancellation of social insurance registration. The tax authorities, human resources, social security and medical insurance departments shall go through the formalities of cancellation of tax registration and social insurance registration in a timely manner.
If it is really necessary for the bankruptcy administrator to use invoices to perform the contract, dispose of property or continue to operate, he may apply to the tax authorities for invoices in the name of taxpayers.
Article 36 The tax authorities shall collect, disclose, use and manage taxpayers' credit information in accordance with the relevant provisions of the state and the province, carry out tax credit evaluation, implement classified management of tax credit, and may implement tax credit incentive and disciplinary measures according to the results of tax credit evaluation.
If the tax authorities, in accordance with the relevant provisions of the state, list the parties involved in major tax violations and dishonesty on the list of serious dishonesty, and draw the relevant departments and institutions to implement joint disciplinary measures according to law, the relevant departments and institutions shall cooperate with them according to law.
Chapter IV Legal Liability
Thirty-seventh acts in violation of the provisions of these measures, laws and regulations have legal liability provisions, from its provisions.
Thirty-eighth tax authorities and their staff in the tax service and collection management work, one of the following acts, by the competent authority of the directly responsible person in charge and other directly responsible personnel shall be punished according to law:
(a) failure to implement the confidentiality provisions, resulting in the disclosure of tax-related fee data;
(2) Failing to use tax-related charge data in accordance with regulations;
(three) there are other acts of abuse of power, dereliction of duty, favoritism.
Article 39 If, in violation of the provisions of these measures, the relevant departments and institutions of the people's governments at or above the county level fail to provide data on tax-related charges or fail to perform the obligation of tax collection and management cooperation without justifiable reasons, the competent authorities at higher levels shall order them to make corrections; If the circumstances are serious, the competent authority shall punish the directly responsible person in charge and other directly responsible personnel according to law.
Chapter V Supplementary Provisions
Fortieth these Measures shall come into force from 0+65438 to March 2023.
The People's Government of Zhejiang Province
65438+February 3, 20221