Measures for the protection of taxes and fees in Ningxia Hui Autonomous Region

chapter I general provisions article 1 these measures are formulated in accordance with the relevant provisions of the law of the people's Republic of China on the administration of tax collection and the plan for deepening the reform of the party and state institutions, and in combination with the actual situation in our region, in order to strengthen the collection and management of taxes and fees (hereinafter referred to as "taxes and fees"), safeguard the tax revenue and safeguard the legitimate rights and interests of taxpayers and payers. Article 2 These Measures shall apply to the work of ensuring taxes and fees within the administrative area of our district. The protection of taxes and fees as mentioned in these Measures refers to the general name of the support, assistance, supervision and management measures taken by the people's governments at all levels and relevant departments and units in our district according to the characteristics and requirements of tax and fee management to ensure the timely and full collection and storage of taxes and fees. Chapter II Safeguard Mechanism Article 3 The people's governments at or above the county level shall strengthen their leadership in the work of tax and fee protection, and establish a tax and fee governance pattern with fiscal and taxation as the main responsibility, departmental cooperation, social coordination and public participation, so as to form a strong joint force for comprehensive tax and fee management. Township people's governments and sub-district offices shall assist in the comprehensive management of taxes and fees within their respective administrative areas. Article 4 The financial and tax authorities at all levels in the autonomous region shall be responsible for the specific work of ensuring the collection of taxes and fees within their respective administrative areas. Article 5 The people's governments at or above the county level and relevant departments shall support the tax authorities in collecting taxes and fees according to law. The people's governments at or above the county level and the relevant departments shall solicit the opinions of the tax authorities at the corresponding level if the documents formulated involve the management of taxes and fees. Article 6 The tax authorities shall, according to the actual economic development, tax sources and policy changes, scientifically forecast the tax revenue, and timely provide the financial department at the same level with the forecast and analysis of the factors of tax completion, increase or decrease, the impact of income and policy changes, so as to provide a basis for the financial department to prepare the tax revenue budget and strengthen financial budget management. Seventh people's governments at or above the county level shall establish and improve the tax-related and fee-related information exchange system. You can rely on the autonomous region comprehensive tax information sharing platform to organize relevant departments and units to realize the exchange and sharing of tax-related and fee-related information. Article 8 The relevant departments and units shall, in accordance with the provisions of these Measures, timely, accurately and completely provide the tax authorities with the tax-related and fee-related information formed in the course of performing their duties, and assist in the work of ensuring taxes and fees. Article 9 The tax authorities shall use and properly keep the tax-related and fee-related information provided by relevant departments and units according to law, and shall not use it for matters unrelated to tax and fee protection, and shall not disclose it to third parties. Tenth relevant departments and units in order to strengthen the administrative work, the tax authorities shall provide the tax collection management information according to law. Chapter III Assistance in Taxes and Fees Article 11 Relevant departments and units shall provide the tax authorities with the tax-related and fee-related information held by them. If the platform for comprehensive tax management information in the autonomous region has been put into operation, tax-related and fee-related information can be provided through the platform.

(1) developing and reforming departments. Provide information on the examination and approval, filing and approval of key construction projects, the object of joint encouragement of trustworthiness and the object of joint punishment of dishonesty.

(2) the education sector. Provide information on the registration, alteration and cancellation of private schools that organize and implement academic education, preschool education, self-study exams and other cultural education, information on the student status of academic education students, information on the qualifications of overseas educational institutions filed with relevant departments, and information on Chinese-foreign cooperatively-run schools with independent legal persons.

(3) science and technology departments. Provide information on the identification and registration of high-tech enterprises, technology development and transfer contracts, and provide information on foreigners working in Ningxia.

(4) Industry and information sector. Provide technical renovation project approval and other information.

(5) Public security departments. Provide information on vehicle registration, annual inspection and scrapping, foreigners' residence permit issuance, legal representative's passport handling and other information, information on entry-exit personnel and entry-exit documents, information on relevant personnel going abroad, basic information on registered population, cancellation of household registration of dead people and other information.

(6) civil affairs departments. Provide information on social organizations, social service institutions and foundations, list information on social organizations eligible for pre-tax deduction of public welfare donations, and information on marital status.

(7) the financial department. Provide information such as state financial subsidies to enterprises, fund allocation and settlement of government investment projects and government procurement projects.

(8) human resources and social security departments. Provide information on the issuance of Employment and Entrepreneurship Certificate, various training institutions, social insurance payment information, social security card holding information, information on students' status in technical colleges, professional qualification information of skilled personnel, public class hours for continuing education of professional and technical personnel, etc.

(9) natural resources department. Provide real estate registration and certification information, real estate ownership information, land use rights transfer, transfer, recovery and other information, land illegal cases investigation information, exploration and mining rights license issuance and transfer information and other natural resources information.

(1) ecological environment department. Provide information such as comprehensive list of environmental protection, national list of hazardous wastes, pollutant discharge of enterprises and punishment decisions of enterprises in violation of environmental protection laws and regulations.

(11) Housing and urban-rural construction departments. Provide information on project bidding, signing of bid-winning contract, investment in construction funds, information on building construction permits's issuance, foreign construction enterprises, pre-sale permit of commercial housing, online filing of pre-sale of commercial housing, filing of acceptance of construction projects, construction information of urban road projects, information on housing lease, and information on housing provident fund loans and repayment by housing provident fund management institutions.

(12) transportation departments. Information on the issuance and cancellation of various vehicle operating licenses, information on the filing of foreign vehicles engaged in transportation business, information on the construction of non-urban highways and road projects, and information on the disbursement of project funds.

(13) Water conservancy department. Provide information such as bidding, construction progress and project payment settlement of water conservancy projects.

(14) agricultural and rural sectors. Provide information on the identification of leading enterprises in agricultural industrialization, and information on the registration, scrapping and annual inspection of tractors and combine harvesters engaged in agricultural production.

(15) business department. Provide export trade information, information about "going out" enterprises, new list information of foreign-invested enterprises, list information of enterprises that have obtained foreign trade business qualifications in the last year, list information of enterprises that have been recognized by investment projects, and list information of enterprises that have been administratively punished by the commercial department for violating regulations.

(16) culture and tourism departments. Provide information on the establishment, change and cancellation of cultural (cultural relics) business units, as well as the registration and filing of individual actors and performance brokers.

(XVII) Health department. Provide information such as examination and approval, practice registration, change registration and cancellation of medical institutions, information about birth medical certificate, only child and so on.

(18) Audit department. In the audit work, if it is found that the audited entity has tax-related problems, it should provide tax-related clues to the tax authorities in time and assist in providing relevant tax audit materials and other information.

(XIX) Market supervision and management department. Provide information on the establishment, alteration, cancellation and revocation of registration of enterprises and some tax-related individual industrial and commercial households, information on the change of shareholders and legal representatives, information on the filing of shareholders' investment, information on the list of institutions with the qualification for testing refined oil products, and information on the use and transfer of overseas patents in China.

(2) State-owned assets supervision department. Provide information on the transfer of property rights and free transfer of supervision enterprises, the directory of supervision enterprise groups and the directory of branches and member units, and the approved scheme of total wages of supervision enterprises.

(XXI) Sports department. Provide information on the scale, income, income of athletes, coaches and referees of sports competitions organized by the department within the administrative area, as well as other related competitions held by the department.

(22) Statistics department. Provide information on main economic indicators of national economy and social development, added value by industry, operating income, profit, salary and output of main products of enterprises above designated size.

(XXIII) medical security department. Provide information about personal medical expenses recorded in the medical insurance information system.

(twenty-four) public resources trading department. Provide government bidding, land transactions and other information related to public resources transactions.

(25) copyright administration department. Provide information on the use and transfer of domestic copyright and the use or transfer of overseas copyright in China.

(XXVI) Disabled Persons' Federation. Provide information such as the issuance of Disabled Persons' Cards.

(XXVII) customs department. Provide information such as the list of enterprises recognized as certified enterprises and untrustworthy enterprises, the list of various enterprises in customs credit management, the list of enterprises that have been given administrative punishment by the customs for violating customs laws and regulations, the information of taxpayers' customs declaration forms, the information of export commodities and total data of export enterprises, and the information of imported machinery and equipment.

(XXVIII) People's Bank of China, Banking Insurance Regulatory Commission, Securities Regulatory Commission and other commercial banks. Assist in providing information on enterprise account opening, enterprise equity transfer and property right transaction, information on shares held by relevant domestic units and personnel in overseas companies, information on housing mortgage loans and repayment, and information on enterprise capital transactions in banks.

(XXIX) foreign exchange administration department. In accordance with the principle of "interconnection, collaborative supervision, risk management, simplicity", we will monitor, evaluate and warn the relevant foreign exchange receipts and payments, so as to improve the timeliness and accuracy of discovering and investigating violations. At the same time, according to the classified management information shared by both parties, * * * will implement joint incentive and reward and punishment measures to realize information exchange, supervision interaction and mutual recognition of results.

(3) power supply, water supply and gas supply departments. Provide information on electricity, water and gas consumption of related enterprises.

other relevant government departments other than the above departments and units shall, if necessary, provide information on taxes and fees arising from management matters in accordance with the provisions of these Measures.