Chapter I General Principles

Article 1 In order to standardize and strengthen the administration of tax reduction and exemption, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and its implementing rules, as well as the provisions of relevant tax laws, regulations and rules on tax reduction and exemption.

Article 2 The term "tax reduction and exemption" as mentioned in these Measures refers to the tax reduction and exemption granted to taxpayers in accordance with tax laws and regulations and relevant state tax regulations (hereinafter referred to as the provisions of the tax law). Tax reduction refers to reducing part of the tax payable; Tax exemption refers to the exemption of a tax and a tax item.

Article 3 Tax authorities at all levels shall follow the principles of legality, openness, fairness, high efficiency and convenience, and standardize the administration of tax reduction and exemption. ?

Article 4 Tax reduction and exemption are divided into approval of tax reduction and exemption and declaration of tax reduction and exemption. Examination and approval of tax reduction and exemption refers to tax reduction and exemption items that should be approved by the tax authorities; Filing tax reduction and exemption refers to tax reduction and exemption items that cancel the examination and approval procedures and tax reduction and exemption items that do not need the approval of the tax authorities.

Article 5 Taxpayers who are approved to enjoy tax reduction or exemption shall submit relevant materials and apply for it, which shall be implemented after being approved and confirmed by the tax authorities with the power of examination and approval (hereinafter referred to as the competent tax authorities) in accordance with these Measures. Taxpayers who fail to apply or apply in accordance with regulations but have not been approved and confirmed by the competent tax authorities shall not enjoy tax reduction or exemption. ?

Taxpayers who enjoy the filing of tax reduction or exemption shall file for the record, and after being registered by the tax authorities, they shall be implemented as of the date of registration and filing. Taxpayers who fail to declare according to regulations shall not be exempted from tax reduction or exemption.

Article 6 Taxpayers engaged in both tax reduction and exemption items and non-tax reduction and exemption items shall make separate accounting and independently calculate the tax basis and tax reduction and exemption degree of tax reduction and exemption items. Can not be accounted for separately, can not enjoy tax relief; If the accounting is unclear, it shall be verified by the tax authorities in a reasonable way.

Article 7 If a taxpayer can enjoy tax reduction or exemption according to law, but does not enjoy tax reduction or exemption, but overpays, the taxpayer may apply for tax reduction or exemption within the time limit stipulated in Article 51 of the Tax Administration Law, and demand a refund of the overpaid tax, without adding interest on bank deposits during the same period.

Article 8 The examination and approval authority for tax reduction and exemption shall be stipulated by tax laws, regulations and rules. The provisions of the examination and approval by State Taxation Administration of The People's Republic of China, the tax authorities of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning shall report to State Taxation Administration of The People's Republic of China; Where the provisions should be examined and approved by the provincial tax authorities and the tax authorities below the provincial level, the provincial tax authorities shall examine and approve or determine the examination and approval authority, and in principle, the tax authorities of the county (district) where the taxpayer is located shall examine and approve; The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may, according to the principle of efficiency, convenience and supervision, appropriately divide the examination and approval authority for projects with large tax reduction or exemption conditions. ?

Tax authorities at all levels shall, in accordance with the prescribed authority and procedures, examine and approve tax reductions and exemptions, and prohibit ultra vires and illegal examination and approval of tax reductions and exemptions.

Chapter II Application, Declaration, Approval and Implementation of Tax Reduction and Exemption

Article 9 Where a taxpayer applies for examination and approval of tax reduction or exemption, it shall submit a written application to the competent tax authorities within the tax reduction or exemption period stipulated by the policy, and submit the following materials:

(1) An application report for tax reduction or exemption, stating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption. ?

(2) Financial and accounting statements and tax returns. ?

(3) certification materials issued by relevant departments. ?

(4) Other materials required by the tax authorities. ?

The materials submitted by taxpayers shall be true, accurate and complete. The tax authorities shall not require taxpayers to submit technical materials and other materials unrelated to the tax reduction or exemption items they apply for.

Article 10 Taxpayers may apply to the competent tax authorities for tax reduction or exemption, or they may directly apply to the tax authorities that have the power of examination and approval for tax reduction or exemption. ?

An application for tax reduction or exemption accepted by the local competent tax authority of the taxpayer and approved by the higher tax authority shall be directly reported to the higher tax authority with the right of approval within 10 working days from the date of acceptance.

Article 11 The tax authorities shall deal with the applications for tax reduction or exemption made by taxpayers according to the following circumstances:

(1) If the tax reduction or exemption items applied for do not need to be examined and implemented by the tax authorities according to law, the taxpayer shall be immediately informed that they will not be accepted.

(2) If the materials for applying for tax reduction or exemption are unknown or wrong, the taxpayer shall be informed and allowed to make corrections. ?

(3) If the application materials for tax reduction or exemption are incomplete or inconsistent with the statutory form, the taxpayer shall be informed of all the contents that need to be corrected at one time within five working days. ?

(4) If the application materials for tax reduction or exemption are complete and conform to the statutory form, or the taxpayer submits all the materials for tax reduction or exemption according to the requirements of the tax authorities, the taxpayer's application shall be accepted.

Article 12 When accepting or not accepting an application for tax reduction or exemption, the tax authorities shall issue a written certificate with a special seal and a date. ?

Article 13 The examination and approval of tax reduction and exemption is to examine the relevance between the information provided by the taxpayer and the conditions stipulated in the tax reduction and exemption law, without changing the taxpayer's true declaration responsibility.

If the tax authorities need to conduct on-the-spot verification of the contents of the application materials, they shall assign two or more staff members to conduct on-the-spot verification in accordance with the prescribed procedures and record the verification. If the tax authorities at higher levels have a heavy workload and the on-site verification of tax reduction or exemption takes a long time, they may entrust the tax authorities at the county level where the enterprise is located to organize the implementation.

Article 14 If the tax reduction or exemption period exceeds 1 tax year, one-time examination and approval shall be implemented. ?

If the conditions for taxpayers to enjoy tax reduction or exemption change, they shall report to the tax authorities within 15 working days from the date of the change, and stop their tax reduction or exemption after being audited by the tax authorities.

Article 15 The tax authorities with the power of examination and approval shall, in accordance with the following provisions, timely complete the examination and approval of taxpayers' applications for tax reduction or exemption, and make a decision on examination and approval:

The tax authorities at the county and district levels are responsible for the examination and approval of tax reduction and exemption, and must make a decision on examination and approval within 20 working days; If the prefecture-level tax authorities are responsible for examination and approval, they must make a decision on examination and approval within 30 working days; If the provincial tax authorities are responsible for examination and approval, they must make a decision on examination and approval within 60 working days. If a decision cannot be made within the prescribed time limit, it may be extended by 10 working days with the approval of the person in charge of the tax authorities at the same level, and the taxpayer shall be informed of the reasons for extending the time limit.

Article 16 If the application for tax reduction or exemption meets the statutory conditions and standards, the tax authorities have the right to make a written decision on tax reduction or exemption within the prescribed time limit. If tax reduction or exemption is not granted according to law, the reasons shall be explained, and the taxpayer shall be informed of the right to apply for administrative reconsideration or bring an administrative lawsuit according to law.

Article 17 The tax authorities shall, within 10 working days from the date of making the decision, serve the decision on examination and approval of tax reduction or exemption on taxpayers.

Article 18 Before the approval of tax reduction or exemption is issued, taxpayers shall declare and pay taxes in accordance with regulations.

Article 19 Taxpayers must submit the following information to the competent tax authorities for the record before implementing tax reduction or exemption:

(a) the implementation of the tax reduction and exemption policy. ?

(2) Relevant information required by the competent tax authorities. ?

The competent tax authorities shall complete the registration and filing work within 7 working days after accepting the taxpayer's tax reduction and exemption filing, and inform the taxpayer to implement it.