Township (town) people's governments and sub-district offices shall establish a working mechanism for tax assistance, and the tax authorities shall strengthen guidance on tax assistance. Article 4 The relevant departments and units of the people's governments at or above the county level shall provide tax-related information in accordance with the provisions of these Measures, and the tax authorities shall properly preserve and manage the tax-related information provided by the relevant departments and units. The tax authorities and relevant departments and units shall keep confidential the state secrets, business secrets and personal privacy involved in the exchange and use of tax-related information. Article 5 The people's governments at or above the county level shall commend and reward the units and individuals that have made outstanding contributions in tax security. Chapter II Tax Administration Article 6 The people's governments at or above the county level shall, according to the national economic and social development plan, adjust the economic and industrial structure according to local conditions, actively cultivate tax sources, and ensure the coordination between tax revenue and economic development. Article 7 The compilation and adjustment of the tax budget shall be compatible with the tax sources in the administrative area. The tax authorities shall, according to the actual situation of economic development and tax sources, scientifically predict the tax targets, timely reflect the main factors of tax increase or decrease to the financial department of the people's government at the same level, and provide a basis for budgeting.
The tax authorities shall provide relevant tax information to the financial department of the people's government at the same level. The financial department shall consult with the tax authorities at the same level when preparing and adjusting the tax revenue budget. Article 8 The people's governments at or above the county level and their relevant departments shall financially and technically support the construction of tax administration information system of tax authorities, improve the informatization level of tax administration, and realize the socialization and informatization of tax-related (charging) information collection.
Tax authorities should make full use of information technology, optimize tax declaration and collection procedures, and reduce the cost of tax collection. Ninth tax authorities should promote the construction of tax credit system and improve the tax credit reward and punishment mechanism.
The tax authorities shall do a good job in supervising and managing the collection, release and use of taxpayers' tax credit information, establish credit files and a credit management system for rewarding or punishing taxpayers, and release credit information in a timely manner.
Provincial tax authorities can uniformly publish the taxpayer's tax credit on the tax-related information exchange platform in Fujian Province, and provide statistical information data and analysis materials required by relevant departments according to law. Article 10 Taxpayers and withholding agents shall accept the tax inspection conducted by the tax authorities according to law, and provide relevant information within 15 days from the date of receiving the notice of tax information provided by the tax authorities. Failure to provide it without justifiable reasons or overdue provision shall not affect the tax authorities in making administrative decisions based on the evidence collected by themselves.
Taxpayers and withholding agents may postpone the provision of tax payment materials due to force majeure and other reasons, but they shall report to the tax authorities before the expiration of the time limit and provide them within 5 days after the force majeure and other reasons disappear. Chapter III Tax Assistance Article 11 Provincial tax authorities shall establish a tax-related information exchange platform in Fujian Province based on the government information sharing platform in Fujian Province, so as to realize interconnection and sharing with other relevant departments and information platforms in cities and counties (cities, districts). Article 12 The relevant departments of the people's governments at or above the county level and the operators of urban public utilities shall fulfill their tax-related assistance obligations and, according to the requirements of the tax authorities, timely, accurately and completely transmit the tax-related information of the following matters to the tax-related information exchange platform of Fujian Province:
(1) Registration of establishment, alteration and cancellation of enterprises, institutions, resident representative offices of foreign enterprises and individual industrial and commercial households, revocation and annual inspection of industrial and commercial business licenses, registration of equity transfer and alteration of enterprises, registration, use and transaction of franchise rights such as patents, copyrights and non-patented technologies;
(two) the establishment, alteration, cancellation, cancellation and annual inspection of for-profit and non-profit institutions, private non-enterprise units and foundations;
(three) the issuance, alteration and cancellation of the organization code certificate;
(four) the registration, alteration and cancellation of the land use certificate and the vehicle and vessel operation certificate;
(five) the opening, alteration, cancellation and use of water, electricity and gas in enterprises and individual industrial and commercial households;
(six) the change of planning permission and related planning permission for construction projects, the issuance of real estate project construction, pre-sale of commercial housing, mining, transportation, water conservancy and other construction projects and cultural business licenses;
(seven) information on investment in fixed assets above cities and towns by industry, and information on the main situation of economic operation by industry, type and department;
(8) Assignment and transfer of the right to use state-owned land;
(nine) technology transfer, property rights transfer, enterprise bankruptcy liquidation, asset auction, high-tech enterprise identification, technology contract identification registration;
(ten) the examination and approval, approval and filing of investment projects, the investment plans of key construction projects and major industries, the allocation of financial funds for government-invested construction projects, the construction contracts and final accounts of construction projects;
(eleven) the examination and approval of special business licenses for professional markets, commodity fairs, commercial cultural performances and sports competitions, and the opening of business parking lots;
(twelve) special customs payment book, large equipment and technology introduction, import and export tax-related abnormal information, etc.;
(thirteen) the issuance of tobacco sales license and tobacco planting plan and acquisition plan;
(fourteen) foreign payment of service trade, entry and exit visas for overseas personnel, wages and salaries of state-owned enterprises, driving test roster of students in driving training schools and other information;
(15) Other tax-related information.