The tax bureaus of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, local taxation bureaus,
In order to implement the Circular of the General Office of the State Council on Further Strengthening Trade Policy Compliance (No.29 [2014] of the State Council) and do a good job in assessing compliance with tax policies, the State Administration of Taxation has formulated the Implementation of Tax Policy Compliance (Trial) ", Is printed and distributed to you, please seriously implement. The implementation of the problems encountered, please report to the State Administration of Taxation (Policy and Regulation Division).
Implementation of Tax Policy Compliance (Trial Implementation)
Article 1 These Measures are formulated in accordance with the Circular of the General Office of the State Council on Further Strengthening the Work of Trade Policy Compliance (No. 29 [2014] of the State Council) in order to standardize the work of tax policy compliance.
In this case,
Article 2 The term "taxation policy" as mentioned in the present Measures refers to the tax department regulations and tax normative documents formulated in accordance with the law that may affect the trade in goods, trade in services and trade-related intellectual property rights, as well as the tax authorities jointly with other departments. Of the tax policy and management measures, does not include specific administrative counterparts for the implementation of specific administrative acts.
The tax policies and administrative measures in the preceding paragraph include but are not limited to:
(1) Tax policies that directly affect import and export, including:
1. Indirect taxes affecting imports;
2. Export duties;
3. Export tax rebates;
4. Processing trade tax concessions.
(2) Preferential tax policies that may affect trade;
(3) Administrative measures for the implementation of the aforesaid tax policies.
In this case,
Article 3 The term "compliance" in the present Measures means that the tax policy shall conform to the rules of the World Trade Organization.
World Trade Organization rules, including the World Trade Organization Agreement and its Annexes and Follow-up Agreements, the Protocol on the Accession of the People's Republic of China and the Report of the Working Party on the Accession of China.
In this case,
Article 4 The tax authorities at or above the city level (districts, autonomous regions, or prefectures) of a city with districts shall, in accordance with the provisions of the present Measures, conduct a compliance assessment of the tax policy.
In this case,
Article 5 The department or person (hereinafter referred to as the "policy and law department") engaged in the work of policies and regulations by the tax bureaus of the city (district, district, or district) with districts shall be responsible for assessing the compliance of tax policies.
Tax policy without the policy and regulatory departments for compliance assessment, the General Office (room) not to nuclear draft, Bureau of leadership not to issue.
Article 6 Tax Policy When submitting a compliance assessment, the drafting department of the taxation policy shall state its background, basis for formulation, and policy objectives.
If the drafting department fails to explain the tax policy as prescribed in the preceding paragraph, the policy and regulatory department shall return the drafted text to the drafting department for supplementary explanation.
In this case,
Article VII of the policy and regulatory departments based primarily on the following content, the drafting of tax policy compliance assessment of the text:
(1) the principle of MFN treatment;
(2) the principle of national treatment;
(Iii) The principle of transparency;
(4) provisions on subsidies;
(5) Other rules of the World Trade Organization.
In this case,
Article 8 The departments of policy and regulation shall put forward the following assessment opinions according to different situations:
(A) that the drafting of the text in line with World Trade Organization rules, and no objection assessment;
(2) that the drafting of the text may lead to international trade disputes, to the drafting department to make risk warning;
(C) that the drafting of the text does not meet World Trade Organization rules will inevitably lead to international trade disputes, to the drafting department to make a risk warning, and proposed amendments to the views and reasons.
In this case,
Article 9 After the assessment and policy and regulation department has made no objection evaluation opinions on the drafted text, they shall handle the document according to the document processing procedure after signing the consent opinions.
In this case,
Article 10 The department of policy and regulation thinks that the drafting of a text may or may not lead to an international trade dispute. If the drafting department agrees with the opinions of the policy and regulatory department, the drafting department shall conduct the analysis according to the risk warnings of the policy and regulatory department and handle it according to the document handling procedures.
In this case,
Article 11 Where a policy and regulatory department considers that the drafting of a text may or may not lead to an international trade dispute, the drafting department does not agree with the opinions of the policy and regulatory department and can not reach an agreement through full consultation. The drafting department shall indicate the opinions of the parties in the drafting statement. Reasons, the newspaper leaders to determine.
In this case,
Article 12 If it is difficult for the tax authorities above the county (district, district, or district) to determine whether the tax policy is in compliance, the policy drafting department may solicit opinions from the business department at the same level.
If necessary, the tax authorities at the city (district, county, or district) located in a district may invite relevant departments, experts, scholars and intermediaries to demonstrate the compliance of tax policies and the risks of international trade disputes.
Article 13 In the course of compliance assessment, if the taxation policy on drafting the text is found to be inconsistent with the rules of the World Trade Organization, the drafting authority shall report it to the taxation authority.
In this case,
Article 14 The tax authorities at or above the county level (districts, autonomous regions, and municipalities) with districts shall, within 30 days from the date of issuance of the tax policy, file the official version with the department of policies and regulations of the higher level tax authorities.
In this case,
Article 15 The department of policies and regulations of the tax authorities at higher levels shall assess the compliance of the tax policies reported by the tax authorities at lower levels and put forward suggestions for handling them.
According to the development and changes in the WTO rules, the State Administration of Taxation shall timely organize the tax authorities of the municipal (district, state, or district) city to set up a special clean-up of tax policy.
In this case,
Article 16 The tax authorities of the provinces, autonomous regions, municipalities directly under the Central Government and cities with independent planning plans shall report to the State Administration of Taxation on the progress of the previous year's compliance assessment work conducted by the State Administration of Taxation on January 31 of each year, including the number of compliance assessment documents, , The evaluation of policy and regulatory departments and the final document development.
In this case,
Article 17 After the issuance of the tax policy text, it shall be translated into English in accordance with the requirements of the World Trade Organization rules.
The implementation of the tax policy translation work shall be separately formulated by the State Administration of Taxation.
In this case,
Article 18 The issue of tax policy compliance raised by the WTO members transferred by the competent commerce department under the State Council shall be handled by the State Administration of Taxation in a unified manner and with reference to the provisions of these Measures.
In this case,
Article 19 The tax authorities of the municipalities (districts, autonomous regions, or prefectures) with districts may set up an expert support system for compliance work as required.
In this case,
Article 20 The present Measures shall enter into force as of November 1, 2015.
State Administration of Taxation
October 10, 2015