Notice of the State Taxation Bureau of People's Republic of China (PRC) on Issuing the Measures for the Administration of Taxpayers' Classification and Classification
State Administration of Taxation [20 16] No.99
The State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and all units in the bureau:
According to the requirements of "deepening the reform plan of national tax and local tax collection and management system" on "implementing taxpayer classified management", State Taxation Administration of The People's Republic of China has formulated the "Taxpayer Classified Management Measures", which are hereby printed and distributed to you, please follow them. In case of any problems and related suggestions during the implementation, please give timely feedback to State Taxation Administration of The People's Republic of China (Department of Administration and Technology Development).
State Administration of Taxation (SAT)
2065438+June 28th, 2006
Measures for the administration of taxpayer classification and grading
Chapter I General Provisions
Article 1 In order to effectively change the way of tax collection and management, improve tax compliance and taxpayer satisfaction, and reduce the tax loss rate and the cost of tax collection and management, these measures are formulated in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Management and its detailed rules for implementation, and the Plan for Deepening the Reform of the Tax Collection and Management System of National Tax and Local Tax, and in combination with the actual situation of tax collection and management.
Article 2 Classified and graded management is to scientifically classify taxpayers and tax-related matters, reasonably divide the management responsibilities of tax authorities at all levels and departments, apply the concepts and methods of risk management, rely on modern information technology to improve the management level of some complex tax-related matters, allocate limited collection and management resources to taxpayers with high tax risks or high tax concentration, and implement standardized, professional and differentiated management.
Article 3 Classified and graded management shall follow the principles of professional division of labor, supervision and restriction, collection and management according to law, and scientific and efficient.
Article 4 The tax authorities at all levels are the main bodies of classified management, and should implement management responsibilities, strengthen cooperation and communication, guard against management loopholes, and gradually realize the transformation from fixed management to classified management, from undifferentiated management to differentiated management, from pre-audit to post-event supervision, and from experience management to big data management.
Chapter II Taxpayer Classification
Article 5 Taxpayers mentioned in these Measures include enterprise taxpayers and individual taxpayers. Among them, corporate taxpayers include enterprises, institutions, social groups and other organizations that have obtained income, and individual taxpayers include individual industrial and commercial households and natural persons.
Article 6 Enterprise taxpayers shall focus on scale and industry classification, taking into account specific business types.
Seventh enterprise taxpayers are divided into large enterprises, key tax source enterprises and general tax source enterprises according to the scale.
Large enterprises refer to enterprise groups whose assets or tax payment scale reach a certain standard and are recognized and managed by State Taxation Administration of The People's Republic of China.
Key tax source enterprises refer to enterprise taxpayers whose assets or tax payment scale reach a certain standard, and the specific standards are determined by the provincial tax authorities;
General tax source enterprises refer to corporate taxpayers other than large enterprises and key tax source enterprises.
Article 8 The tax authorities below the provincial level may classify the types of corporate taxpayers according to the national industrial classification standards; Or according to the management needs and the work requirements of relevant functional departments in State Taxation Administration of The People's Republic of China, the taxpayers of specific operating enterprises are classified and managed.
Ninth individual industrial and commercial households in principle according to the general tax source enterprise management.
Article 10 The classification of natural persons shall focus on income and assets, taking into account specific management types.
Article 11 Natural persons are divided into high-income and high-net-worth natural persons and general natural persons according to income and assets.
A high-income and high-net-worth natural person refers to a natural person whose income or net asset value exceeds a certain amount recognized by State Taxation Administration of The People's Republic of China;
Ordinary natural persons refer to natural persons other than high-income and high-net-worth natural persons.
Twelfth tax authorities below the provincial level may, according to the management needs and the work requirements of the relevant functional departments of State Taxation Administration of The People's Republic of China, determine the natural persons with high income and high net worth at the corresponding level and implement classified management.
Article 13 Taxpayers' classification shall be dynamically adjusted according to the development and changes of tax sources on the premise of maintaining basic stability, and the adjustment period is generally based on the tax year.
Chapter iii classification of tax-related matters
Article 14 Tax-related matters refer to matters related to taxpayers' handling of tax-related business and the implementation of tax administration by tax authorities.
Article 15 Tax-related matters are divided into tax service matters, basic management matters, risk management matters and legal affairs matters.
Article 16 Tax service matters refer to the tax-related matters accepted by the tax authorities at the request of taxpayers as stipulated in the Tax Service Standard of the State Tax Authorities, which mainly include tax registration, tax appraisal, invoice processing, tax declaration, preferential treatment, registration, publicity and consultation, rights protection, etc.
Article 17 Basic management matters are routine management matters initiated by tax authorities ex officio, mainly including data collection, household registration management, examination and determination, tax source investigation, foreign cooperation, entrusted collection, tax payment guarantee, tax preservation, enforcement, tax administrative treatment and punishment, etc.
Article 18 Risk management matters refer to tax management matters carried out around the analysis and confirmation of taxpayers' compliance with tax laws, mainly including centralized data management, risk management planning, risk analysis and identification, risk task management, risk response, risk response process monitoring, effect evaluation, risk analysis tool design and maintenance, etc. Among them, data centralized management mainly includes data storage, data processing, data exchange, data scheduling and other matters; Risk response mainly includes risk early warning, tax assessment (or tax audit and anti-tax avoidance investigation, the same below) and tax inspection matters.
Article 19 Legal affairs refer to tax-related matters directly related to tax legal work, mainly including policies and regulations management, dispute settlement, trial of major tax cases and other matters.
Chapter IV Responsibilities of Classified Management
Twentieth general tax source enterprises and natural persons are mainly managed by tax authorities at the county level, and large enterprises, key tax source enterprises and high-income and high-net-worth natural persons are managed by tax authorities at all levels.
Twenty-first tax service matters and basic management matters are mainly managed by county-level tax authorities, and risk management matters and legal affairs are managed by tax authorities at all levels.
Article 22 State Taxation Administration of The People's Republic of China is mainly responsible for nationwide data collection, centralized data management, risk management planning, risk task management, risk response process monitoring, effect evaluation and risk analysis tool design and maintenance; Organize and implement regional and industry tax risk analysis; Organize and implement the tax risk analysis of taxpayers such as large enterprises and high-income and high-net-worth natural persons; Organize and implement anti-tax avoidance investigations and investigate and deal with tax violations with great influence throughout the country; Organize the random inspection of national tax inspection; Responsible for the management of national policies and regulations and the trial of major tax cases; Other matters that should be undertaken by State Taxation Administration of The People's Republic of China.