If you are interested, please refer to the following explanations or explanations:
On the legal hierarchy of tax system
At present, China's state organs that have the right to formulate tax laws, regulations and policies mainly include the National People's Congress and its Standing Committee, the State Council, Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs, the State Council Customs Tariff Commission, etc.
I. Laws and relevant normative documents formulated by the National People's Congress and its Standing Committee
According to the Constitution of People's Republic of China (PRC), the National People's Congress and the NPC Standing Committee exercise state legislative power. Article 8 of the Legislative Law of People's Republic of China (PRC) stipulates that the basic tax system can only be formulated by the National People's Congress and its Standing Committee. The tax law is universally applicable within the sovereignty of People's Republic of China (PRC), and its legal effect is second only to that of the Constitution. At present, the substantive tax laws formulated by the National People's Congress and its Standing Committee are: People's Republic of China (PRC) Individual Income Tax Law (hereinafter referred to as the Individual Income Tax Law), People's Republic of China (PRC) Enterprise Income Tax Law (hereinafter referred to as the Enterprise Income Tax Law) and People's Republic of China (PRC) Vehicle and Vessel Tax Law (hereinafter referred to as the Vehicle and Vessel Tax Law); The tax procedure laws are: People's Republic of China (PRC) Tax Collection and Management Law (hereinafter referred to as the Tax Collection and Management Law).
Normative resolutions and decisions made by the National People's Congress and its Standing Committee, as well as legal interpretations made by the NPC Standing Committee, have the same legal effect as laws enacted by them. For example, the Decision on the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises 193, which was deliberated and adopted by the NPC executive meeting in February.
Two. Administrative regulations and relevant normative documents formulated by the State Council.
China's current tax laws are mostly administrative regulations and normative documents formulated by the State Council. To sum up, there are the following types:
The first is the basic system of taxation. According to Article 9 of the Legislative Law of People's Republic of China (PRC), if the basic tax system has not been formulated, the National People's Congress and its Standing Committee have the right to authorize the State Council to formulate administrative regulations. For example, the current value-added tax, consumption tax, business tax, vehicle purchase tax, land value-added tax, property tax, urban land use tax, farmland occupation tax, deed tax, resource tax, tonnage tax, stamp duty, urban maintenance and construction tax, tobacco tax, customs duties and many other taxes are all tax regulations formulated by the State Council.
The second is the implementation regulations or detailed rules of the law. The individual income tax law, enterprise income tax law, vehicle and vessel tax law and tax collection and management law formulated by the National People's Congress and its Standing Committee shall be implemented by the State Council.
The third is the non-basic system of taxation. Normative documents formulated by the State Council according to actual work needs, including notices and decisions issued by General Office of the State Council or the State Council. For example, in May 2006, the General Office of the State Council forwarded the provisions on the business tax policy of real estate transactions in the Notice of the Ministry of Construction, the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Opinions on Adjusting the Housing Supply Structure and Stabilizing the Housing Price (Guo Ban Fa [2006] No.37) of People's Republic of China (PRC).
The fourth is the explanation of the specific provisions of tax administrative regulations. For example, in February 2004, the General Office of the State Council gave an official reply to Article 5 of the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) (Guo Ban Han [2004] No.23).
Fifth, the normative documents issued by the State Council's subordinate departments and approved by the State Council are regarded as the State Council documents. For example, in March 2006, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting and Perfecting the Consumption Tax Policy (Caishui [2006] No.33) with the approval of the State Council.
Three, the regulations and normative documents formulated by the competent department of finance and taxation of the State Council.
The competent departments of finance and taxation in the State Council mainly include the Ministry of Finance, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), General Administration of Customs and the State Council Customs Tariff Commission. The competent department of finance and taxation of the State Council may, in accordance with the provisions of laws and administrative regulations, issue rules and regulatory documents on tax matters within its scope of functions and powers, including orders, notices, announcements and other documents.
Specifically, first, according to the authorization of administrative regulations, formulate detailed rules for the implementation of administrative regulations. Second, in the specific application process of tax laws or administrative regulations, specific provisions are made to further clarify the boundaries or supplementary contents. The third is to issue regulations and normative documents on tax policy and tax collection and management within the scope of authority of this department.
4. Local regulations and relevant normative documents formulated by local people's congresses and their standing committees, and local government regulations and relevant normative documents formulated by local people's governments.
The people's congresses and their standing committees of provinces, autonomous regions and municipalities directly under the Central Government, the people's congresses and their standing committees of cities where the people's governments of provinces and autonomous regions are located, and the people's congresses and their standing committees of larger cities approved by the State Council may formulate local regulations. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government, as well as the people's governments of cities where the people's governments of provinces and autonomous regions are located and large cities approved by the State Council, may formulate rules in accordance with laws and administrative regulations of the State Council.
According to China's current legislative system, whether it is central tax, taxes enjoyed by the central and local governments or local taxes, the legislative power of taxation is concentrated in the central government, and local governments can only formulate local tax laws, regulations or normative documents according to the authorization of laws and administrative regulations to adjust certain tax elements. For example, the Provisional Regulations on Urban Land Use Tax stipulates that the tax standard shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the prescribed range. For another example, Article 35 of the Law on Regional National Autonomy stipulates that in ethnic autonomous areas, organs of self-government (provincial people's congresses and provincial people's governments) may reduce or exempt certain tax items that need to be taken care of and encouraged in taxation, and autonomous prefectures and counties must report to the people's governments of provinces or autonomous regions for approval.
Five, the normative documents formulated by the tax authorities below the provincial level
Refers to the specific tax provisions formulated by the tax authorities below the provincial level within the scope of their authority and applicable to their respective jurisdictions. Usually, the provisions on tax collection and management take effect in specific areas. This normative document is formulated in accordance with tax laws, administrative regulations, rules and normative documents of higher tax authorities.
VI. Tax Agreements signed between the China Government and foreign governments (regions).
A tax agreement is an agreement or treaty signed by two or more sovereign countries in accordance with the norms of international relations to coordinate the handling of transnational taxpayers' taxes and other tax-related matters. Tax agreements belong to the category of "treaty law" in international law, which is an important legal basis for dividing international tax jurisdiction and has the same legal binding force on relevant countries as domestic laws. China began to negotiate and sign tax agreements with foreign countries in the early 1980s. By the end of 20 10, 96 tax agreements had been negotiated and signed with foreign countries, 94 of which had come into effect, and tax arrangements had also been signed with two special administrative regions, Hong Kong and Macau. These agreements and arrangements have played an important role in avoiding double taxation, attracting foreign investment, promoting the implementation of the "going out" strategy and safeguarding national tax rights and interests.
The Law on Tax Collection and Administration stipulates that if there are different provisions in tax treaties and agreements concluded between People's Republic of China (PRC) and foreign countries, they shall be handled in accordance with the provisions of the treaties and agreements.
At present, the Central People's Government does not levy taxes in the Special Administrative Region, and the Special Administrative Region implements an independent tax system. Referring to the tax policies previously implemented in Hong Kong and Macao, the Central People's Government legislates on its own to stipulate tax types, tax rates, tax exemptions and other tax matters. The Legislative Council is the legislature of the Special Administrative Region, and its tax law is second only to the Basic Law in legal effect in the Special Administrative Region. The laws of the SAR shall be reported to the NPC Standing Committee for the record, but the record shall not affect the entry into force.
First, the implementation of national tax laws, administrative regulations and rules, combined with the actual situation of Xiangtan City, st