2. The document provides that:

Notice of the State Council Municipality on Cleaning up and Regulating Preferential Policies such as Taxation (Guo Fa [2014] No.62)

According to the spirit of the Third Plenary Session of the 18th CPC Central Committee and the Decision of the State Council on Deepening the Reform of Budget Management System (Guo Fa [2014] No.45), in order to strengthen financial discipline and speed up the construction of a unified and open competitive market system, we hereby notify you of the relevant issues concerning preferential policies such as cleaning up and standardizing taxation:

First, fully understand the significance of cleaning up and standardizing preferential policies such as taxation.

In recent years, in order to promote regional economic development, some regions and departments have implemented preferential policies for specific enterprises and their investors (or managers), which have promoted investment growth and industrial agglomeration to some extent. However, some preferential policies, such as taxation, disturb the market order, affect the effect of national macro-control policies, and may even violate China's foreign commitments and trigger international trade frictions.

Comprehensively regulating preferential policies such as taxation is conducive to maintaining a fair market competition environment, promoting the formation of a unified national market system and giving play to the decisive role of the market in resource allocation; It is conducive to the implementation of national macroeconomic policies, breaking local protection and industry monopoly, and promoting economic transformation and upgrading; It is conducive to strict financial discipline, prevention and punishment of corruption, and maintenance of normal income distribution order; It is conducive to deepening the reform of the fiscal and taxation system, promoting administration according to law and scientific financial management, and establishing a comprehensive, standardized, open and transparent budget system.

Second, the overall requirements

(1) guiding ideology.

Guided by Deng Xiaoping Theory, Theory of Three Represents and Scientific Outlook on Development, we will fully implement the spirit of the 18th CPC National Congress and the Third and Fourth Plenary Sessions of the 18th CPC Central Committee, implement the decision-making arrangements of the CPC Central Committee and the State Council, take accelerating the construction of a unified, open, competitive and orderly market system and promoting the healthy development of the socialist market economy as the goal, oppose local protection and unfair competition by clearing and standardizing preferential policies such as taxation, strive to eliminate market barriers, which affects the free flow of goods and factors, and promote the perfection of the socialist market economic system so as to make the market in the allocation of resources.

(2) Main principles.

1. Up and down linkage, comprehensive specification. All relevant departments shall, in accordance with the laws and regulations and the unified requirements of the State Council, clean up and standardize the preferential policies such as taxation introduced by this department, and all regions shall simultaneously carry out clean-up and standardization work. All policies that violate laws and regulations or affect fair competition should be included in the scope of clean-up, not only to standardize preferential policies such as tax revenue and non-tax revenue, but also to standardize preferential policies for fiscal expenditure linked to tax revenue or non-tax revenue paid by enterprises.

2. Overall planning and steady progress. We should base ourselves on the current situation, prioritize, resolutely abolish preferential policies that violate laws and regulations and conform to the rules of the World Trade Organization and China's foreign commitments, and gradually standardize other preferential policies; We should also focus on the long-term, take the opportunity of cleaning up the standardization work, and establish and improve the long-term management mechanism.

3. Open information and accept supervision. In accordance with the requirements of government information disclosure, comprehensively promote the disclosure of information related to preferential policies such as taxation, enhance transparency and improve credibility; Establish a reporting system, mobilize all forces, and strengthen supervision and checks and balances.

Third, effectively regulate various preferential policies such as taxation.

(a) unified tax policy formulation authority. Adhere to the principle of statutory taxation, and all regions shall not formulate preferential tax policies on their own, except in accordance with the special tax laws and regulations and the tax administration authority stipulated in the Law of People's Republic of China (PRC) on Regional National Autonomy; Without the approval of the State Council, other laws, regulations, rules, development plans and regional policies drafted by various departments shall not stipulate specific preferential tax policies.

(2) Standardize the management of non-tax revenue. Strict implementation of the current administrative fees, government funds and social insurance management system. It is strictly forbidden to reduce or postpone the administrative fees and government funds of enterprises involved in violation of regulations, and it is strictly forbidden to transfer land at preferential prices or zero land prices; It is strictly forbidden to transfer state-owned assets, state-owned enterprise shares and minerals and other state-owned resources at low prices; It is strictly forbidden to reduce or postpone the social insurance contributions that enterprises should bear in violation of laws and regulations and the provisions of the State Council. Without the approval of the State Council, enterprises are not allowed to pay at a lower than uniform rate.

(3) Strict fiscal expenditure management. Without the approval of the State Council, all regions and departments shall not stipulate financial preferential policies for enterprises. In violation of laws and regulations, formulate preferential policies for fiscal expenditure linked to tax or non-tax income paid by enterprises and their investors (or managers), including tax collection and return, listing fees, financial incentives or subsidies, and reduction of land transfer income in the form of withholding or subsidies. , and resolutely abolished. Other preferential policies, such as paying social insurance and other operating costs on behalf of enterprises, giving preferential treatment on electricity and water prices, attracting enterprises from other regions to settle down or pay taxes and fees through financial incentives or subsidies, and retaining or increasing the return of all local fiscal revenues implemented in some areas, should also be gradually standardized.

Fourth, comprehensively clean up the existing preferential policies such as various taxes.

All regions and relevant departments should carry out a special clean-up, carefully investigate the preferential policies such as taxation formulated and promulgated by their own regions and departments, and especially comprehensively sort out the contracts, agreements, memoranda, minutes of meetings or talks signed with enterprises and requests, reports and replies in the form of "one thing, one discussion" to find out the base and ensure that there are no omissions.

Through special clean-up, stop all preferential policies that violate national laws and regulations, and issue documents to be abolished; There are no obstacles to the laws and regulations, and the preferential policies that really need to be retained shall be reported to the Ministry of Finance by the provincial people's government or the relevant departments for review and summary, and then specifically requested from the State Council.

The people's governments at the provincial level and relevant departments shall, before the end of March 20 15, submit the special clean-up of preferential policies such as taxation of this province (autonomous regions and municipalities) and this department to the Ministry of Finance, which shall summarize them and report them to the State Council.

Verb (abbreviation of verb) establishes and improves the long-term mechanism.

(1) Establish an evaluation and exit mechanism. The Ministry of Finance takes the lead in regularly evaluating the preferential tax policies stipulated by laws and regulations and the preferential policies for non-tax revenue and fiscal expenditure approved by the State Council. Policies that have no obstacles to laws and regulations and are worth promoting should be implemented throughout the country as soon as possible; A policy with a clear time limit for implementation will, in principle, be stopped when it expires; If there is no clear time limit for policy implementation, a time limit for policy implementation shall be set. For policies that do not meet the needs of economic development and have no obvious effect, the Ministry of Finance will take the lead in conjunction with relevant departments to put forward opinions on adjustment or cancellation and report them to the State Council for approval.

(2) Improve the evaluation and supervision mechanism. It is clear that the main person in charge of local people's governments at all levels is the first person in charge of the management of preferential policies such as taxation in the region, and the management of preferential policies such as taxation is an important part of the comprehensive evaluation system for leading bodies and leading cadres, as an important basis for promotion, appointment, management and supervision.

(3) Establish information disclosure and reporting system. The establishment of a directory list system, except for matters involving state secrets and security, information such as the formulation, adjustment or cancellation of preferential policies such as taxation should form a directory list and be disclosed to the public in a timely and complete manner in an appropriate form. Establish a reporting system, encourage and guide all forces to supervise the formulation and implementation of preferential policies such as taxation.

(4) Strengthen the accountability mechanism. Establish a system of regular inspection and accountability, and the Ministry of Supervision, the Ministry of Finance, the National Audit Office, the State Administration of Taxation and other departments shall, in accordance with the division of responsibilities, promptly investigate and correct all kinds of illegal acts in formulating preferential policies such as taxation. As of the date of issuance of this notice, regions and departments that introduce or continue to implement preferential policies such as taxation in violation of regulations should be held accountable for the principal responsible persons of the government and departments and the principal responsible persons of policy-making departments and policy implementation departments according to laws and regulations, and given corresponding disciplinary sanctions; The central government deducts the tax refund or transfer payment to this area according to a certain proportion of preferential tax.

Sixth, improve safeguard measures.

(1) Strengthen organizational leadership. Establish an inter-ministerial joint meeting system of preferential policies such as tax clearance led by the Ministry of Finance, specifically responsible for policy guidance and overall coordination, strengthen supervision, inspection and tracking, study and solve major problems, and report major problems to the State Council in a timely manner. The people's governments at the provincial, city and county levels should establish a working mechanism of preferential policies such as tax clearance led by the financial department and coordinated by relevant departments, and organize the implementation of local clean-up norms.

(2) Improve relevant policies. All localities and departments should carry out clean-up and standardization work in a down-to-earth manner, conscientiously implement preferential policies such as taxation formulated by the state in accordance with the unified arrangements of the CPC Central Committee and the State Council, vigorously cultivate emerging industries, actively support small and micro enterprises to accelerate their development, further improve the social insurance, social assistance and social welfare systems, increase the protection of urban and rural low-income groups, and strive to promote the equalization of employment and basic public services.

(3) Strengthen the guidance of public opinion. All regions, departments and relevant news organizations should strengthen policy propaganda and interpretation, release information in a timely manner, unify their thinking, gather knowledge and create a good public opinion atmosphere through government or departmental websites, radio and television, print media and other channels.

Preferential policies such as standardizing taxation are related to the overall situation, with strong policies and wide coverage. All localities and departments should attach great importance to it, firmly establish a sense of the overall situation, strengthen leadership, make careful arrangements, supervise in time, and earnestly implement preferential policies such as standardizing taxation, do a good job and achieve results.

the State Council

2014165438+1October 27th