The Town People's Government and sub-district offices shall assist the tax authorities in the implementation of tax collection and management within their respective jurisdictions. Article 5 The municipal finance department shall be in charge of the tax security work of this Municipality and organize the implementation of these Regulations. The financial department at the county level is responsible for the tax security work within its jurisdiction.
The tax authorities shall, in accordance with their statutory duties, do a good job in the administration of tax collection.
Relevant government departments, relevant units and social organizations shall, in accordance with the provisions of laws, regulations and these Regulations, do a good job in tax protection. Chapter II Tax Administration Article 6 The compilation and adjustment of the tax budget shall be carried out according to the actual tax sources.
The tax authorities shall, according to the actual economic development and the expected situation of tax sources, scientifically predict the tax targets, timely reflect the main factors of tax increase and decrease, and provide a basis for the financial department to prepare the budget.
The financial department shall solicit the opinions of the tax authorities at the same level when preparing and adjusting the tax revenue budget. Article 7 The tax authorities shall establish a comprehensive evaluation mechanism for tax sources, and implement classification, classification and itemized management of tax sources. Article 8 The tax authorities shall strengthen the collection and application of tax-related information, carry out tax assessment, tax source monitoring, tax collection and management and tax inspection, and prevent tax loss. Article 9 The tax authorities shall, according to the needs of tax collection and management, promote the use of tax control devices. The relevant departments and units shall assist the tax authorities in promoting the use of tax control devices.
Taxpayers shall install and use tax control devices in accordance with regulations, and shall not intentionally destroy, damage or arbitrarily change tax control devices. Article 10 The tax authorities may entrust relevant units and individuals to collect taxes according to the principle of being conducive to tax control and payment.
The tax authorities shall guide, manage and supervise the entrusted agency behavior, and pay agency fees in accordance with state regulations. Eleventh tax authorities should strengthen the construction of tax credit system, carry out tax credit management, establish a list of taxpayers who violate tax laws and regulations, and incorporate it into the public credit information platform, and make regular announcements to the public.
The relevant departments and units shall solicit the opinions of the tax authorities on the tax credit status of citizens, legal persons or other organizations when granting honorary titles at or above the county level or examining the qualifications of government procurement and government investment projects. Chapter III Tax Assistance Article 12 The municipal finance department shall establish and improve the unified information platform of the city's tax security network to realize information exchange and sharing. Thirteenth tax information directory management system.
The tax-related information catalogue shall be formulated by the financial department in conjunction with the tax authorities at the same level and adjusted according to the economic and social development. Article 14 The relevant competent administrative units and departments shall submit the following tax-related information to the finance department at the same level in accordance with the prescribed time and manner:
(a) the establishment, alteration and cancellation of registration of enterprises, institutions, individual industrial and commercial households, social organizations, private non-enterprise units and other organizations;
(two) medical, private education, special industries, network culture, advertising, drugs, dangerous chemicals, catering services, road transportation and other production and business licenses;
(3) Planning permission for construction land and construction projects, construction permission for construction projects, permission for traffic and water conservancy construction projects, pre-sale permission for commercial housing, signing of bid-winning contract for construction projects, filing of completion acceptance of construction projects, approval of occupation of cultivated land, and permission for exploration and exploitation of mineral resources;
(4) Registration of movable and immovable property, transfer of land ownership and use right, real estate transaction and compensation for house expropriation;
(5) Investment in fixed assets, investment in technological transformation, identification of technology contracts, foreign investment of domestic enterprises, transfer of property rights and equity, government procurement, bankruptcy liquidation of enterprises and asset auction;
(six) enterprise employment, social security payment, employment of foreigners, employment of the disabled, and re-employment of unemployed people;
(seven) commercial theatrical performances, sports competitions, exhibitions and lottery sales;
(eight) motor vehicle registration, driving school examination registration, hotel check-in registration;
(nine) government pricing, government guidance price, price filing, medical insurance settlement, unit social insurance premium, housing provident fund payment;
(10) Comprehensive business data of customs, railways, airports, shipping, power supply, water supply and gas supply departments and relevant taxpayer business information;
(eleven) other information required by the tax information catalogue. Fifteenth financial departments, tax authorities and relevant departments shall use and keep the obtained tax-related information according to law, and keep confidential those involving state secrets, business secrets and personal privacy.
The financial departments and tax authorities shall not use the obtained tax-related information for purposes other than tax protection.