What is the main background of the 1. announcement?
According to the unified deployment of the State Council Audit and Reform Office, State Taxation Administration of The People's Republic of China continued to deepen the reform of the administrative examination and approval system. Of the 87 items of tax administrative examination and approval published in State Taxation Administration of The People's Republic of China Public Announcement of Tax Administrative Examination and Approval (State Taxation Administration of The People's Republic of China AnnouncementNo. 14), up to now, State Taxation Administration of The People's Republic of China has retained 7 items of tax administrative licensing, and the remaining 80 items of non-administrative licensing have been cleared up, including 57 items of cancellation and 23 items of other powers.
In order to implement the Administrative Licensing Law of People's Republic of China (PRC), in 2004, State Taxation Administration of The People's Republic of China issued the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Implementation of Tax Administrative Licensing (hereinafter referred to as the Notice). With the continuous advancement of the reform of the administrative examination and approval system since 10, four of the six tax administrative licensing items stipulated in the Notice have been cancelled, and two items have been retained: the designated enterprise printing invoices and the approval of the maximum invoicing limit of the VAT anti-counterfeiting tax control system. The notice is in urgent need of revision.
2. What is the main content of the announcement?
The names, implementing agencies, implementing procedures and supervision and inspection measures of tax administrative licensing items were clarified, and the tax administrative licensing documents such as "Application for Tax Administrative Licensing" were published, and a detailed list of tax administrative licensing items was established, which listed the implementation basis, implementing agencies, conditions, quantity, application materials catalogue and application period of seven administrative licenses.
3. Compared with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Implementation of Tax Administrative Licensing (Guo Shui Fa [2004] No.73), in what aspects has the Announcement been revised?
First, it joined the background of the State Council's request for deepening the reform of the administrative examination and approval system and promoting decentralization; Second, according to the examination and approval of the administrative examination and approval reform, the scope of administrative licensing matters is redefined, including seven administrative licenses; The third is to incorporate the requirements for handling administrative licensing matters in the Opinions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Standardizing and Improving Administrative Approval; Fourth, strengthen the service and supervision of licensees by combining the national unified credit information sharing and exchange platform and the joint punishment mechanism for dishonesty; Fifth, the style of administrative licensing documents has been refined and updated; Sixth, according to the public administrative licensing matters, the sub-table of tax administrative licensing matters has been redesigned, and the conditions, quantity, validity period, catalogue of application materials and application period have been added.
4. Is the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Implementation of Tax Administrative Licensing (Guo Shui Fa [2004] No.73) still valid?
As of the date of implementation of this announcement, the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Tax Administrative Licensing (Guo Shui Fa [2004] No.73) shall be abolished at the same time.
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