Article 1 In order to strengthen tax protection and maintain tax fairness, these Measures are formulated in accordance with the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration, and in combination with the actual situation of this province. Second people's governments at all levels, tax authorities and other administrative departments and units within the administrative region of this province to carry out tax security work, the application of this approach. Where there are provisions in laws and regulations, such provisions shall prevail.

Tax protection refers to measures such as forecasting, information exchange, assistance, service and supervision to ensure timely and full tax collection. Article 3 The people's governments at or above the county level shall strengthen their leadership over tax protection and establish and improve the coordination mechanism for tax protection.

The financial department of the people's government at or above the county level is responsible for the organization and coordination of tax protection, and the tax authorities are specifically responsible for tax protection.

Development and reform, science and technology, industrial informatization, public security, civil affairs, human resources and social security, environmental protection, land, construction, transportation, culture, industry and commerce, customs and other relevant departments of the central institutions in Gansu shall, according to their respective duties, cooperate with the tax authorities to do a good job in tax protection.

Tobacco, electric power, finance and other units or institutions shall assist the tax authorities in tax protection according to law. Article 4 The people's governments at or above the county level shall, according to the national economic and social development plan, adjust the industrial structure, optimize the business environment, cultivate tax sources, and ensure the coordination between tax revenue growth and economic development.

The people's governments at or above the county level and their relevant departments shall guide and encourage all kinds of market entities to set up legal person enterprises in this province. Article 5 The people's governments at or above the county level and their relevant departments shall not make decisions on tax reduction, exemption, tax refund, overdue tax, withdrawal, pre-levy, deferment, etc. in violation of the provisions of laws and administrative regulations. Without authorization, it shall not interfere with, obstruct or replace the tax authorities in performing their duties according to law. If the formulation of policies involves tax provisions, it shall comply with tax laws, regulations and rules, and solicit opinions from the financial department and tax authorities. Article 6 The financial department of the people's government at or above the county level shall solicit the opinions of the tax authorities at the same level when compiling and adjusting the tax revenue budget.

The tax authorities at or above the county level shall provide the financial department at the same level with the tax revenue collection, increase and decrease factors and income forecast, and provide a basis for the financial department to prepare the tax revenue budget and strengthen the financial budget management. Article 7 Provincial financial departments and tax authorities shall rely on the government service network to establish a unified tax-related information exchange platform in the whole province to realize the tax-related information exchange and sharing in the whole province. Eighth tax information directory management.

The directory of tax-related information shall be formulated by the financial department of the provincial people's government in conjunction with the tax authorities, and adjusted in a timely manner according to the economic and social development.

Relevant departments and units shall provide relevant information in a timely, accurate and complete manner according to the tax-related information catalogue. Article 9 The following information belongs to tax-related information:

(1) Information on the establishment, alteration and cancellation of enterprises, institutions, social organizations, individual industrial and commercial households and resident representative offices of foreign enterprises;

(2) Registration and filing information such as the change of enterprise equity and overseas investment of domestic enterprises;

(three) land ownership registration, construction land approval, transfer, transfer and other information;

(four) new commodity housing transactions, stock housing transactions, housing registration, housing expropriation compensation and other information;

(five) construction contract filing, foreign construction enterprises filing, construction completion and other information;

(6) Information such as registration and filing of patent rights and copyrights;

(seven) basic old-age insurance, basic medical insurance, work injury insurance, unemployment insurance, maternity insurance and other social insurance information;

(eight) the list of high-tech enterprises that have been recognized, and the foreign research and development contracts that have been recognized and registered;

(nine) information on the disabled and their employment;

(ten) motor vehicle registration and operation information;

(eleven) forest rights, cultural rights, intellectual property rights, financial assets, mining rights and other trading information;

(twelve) mining information of mineral resources such as mines, underground hot water and mineral water;

(thirteen) business performances, lottery sales, charitable donations and other information;

(14) Other tax-related information. Article 10 Tax authorities shall provide tax data and information to relevant government departments according to the needs of economic and social management. Article 11 When the tax authorities need to investigate taxpayers, withholding agents and tax payment guarantors when performing their duties such as tax inspection according to law, the relevant units shall actively assist and truthfully provide relevant information and supporting materials to the tax authorities. Article 12 Where tax-related information involves state secrets, commercial secrets or personal privacy, the tax authorities and relevant departments and units shall keep it confidential. The tax authorities and relevant departments shall not use the obtained tax-related information for purposes other than performing their statutory duties. Article 13 When the tax authorities seal up real estate according to law and need its assistance in execution, the property right registration authority shall handle the assistance in execution according to legal documents such as administrative punishment and administrative coercion and the Notice of Assistance in Execution of the tax authorities.

When the property right registration authority entrusts the tax authorities to auction the real estate of taxpayers and other tax-related personnel according to law, it shall assist in handling relevant procedures according to law.