2. The document cleaning time of the provincial tax authorities is: 201July 6 10 to August 10.
3. The time to clean up the documents of the local taxation departments at the provincial cities and counties (cities) directly under the jurisdiction of the province is: 201August 61day to August 3 1 day.
4. Clean-up Steps The clean-up work shall be carried out step by step in the way that the policies and regulations departments take the lead and the competent business departments are responsible for the division of labor.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.