Chapter I General Provisions

Article 1 In order to standardize and strengthen the administration of tax reduction and exemption, these Measures are formulated in accordance with the Law of the People's Republic of China on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and its implementing rules, as well as the provisions of relevant tax laws and regulations on tax reduction and exemption.

Article 2 The term "tax reduction or exemption" as mentioned in these Measures refers to a kind of preferential tax measures given by the state to reduce or exempt the tax burden for a specific taxpayer or tax object, including tax base type relief, tax rate type relief and tax amount type relief. Excluding export tax rebate and tax reduction and exemption handled by the financial department.

Article 3 Tax authorities at all levels shall follow the principles of legality, openness, fairness, efficiency and convenience, standardize the administration of tax reduction and exemption, and accept and approve tax reduction and exemption items applied by taxpayers in a timely manner.

Article 4 Tax reduction and exemption are divided into approved tax reduction and exemption and filing tax reduction and exemption. Approved tax reduction and exemption refers to the tax reduction and exemption items that should be approved by the tax authorities according to laws and regulations; Filing tax reduction and exemption refers to tax reduction and exemption items that do not need the approval of the tax authorities.

Article 5 Taxpayers who enjoy the approved tax reduction or exemption shall submit the approval materials, file an application, and implement it after being approved and confirmed by the tax authorities with approval authority according to the provisions of these Measures. Taxpayers who fail to apply according to regulations or apply but have not been approved and confirmed by the tax authorities with approval authority shall not enjoy tax reduction or exemption.

Taxpayers who enjoy tax reduction or exemption for filing shall have the corresponding qualifications for tax reduction or exemption and go through the prescribed filing procedures.

Article 6 Taxpayers can enjoy the treatment of tax reduction or exemption according to law, but if they fail to enjoy it and pay more taxes, they can apply for tax reduction or exemption within the time limit stipulated in the Tax Administration Law and demand a refund of the overpaid taxes.

Article 7 If a taxpayer's actual business situation does not meet the prescribed conditions for tax reduction or exemption, or obtains tax reduction or exemption by deception, fails to report the changes in the conditions for tax reduction or exemption to the tax authorities in time, or fails to perform relevant procedures in accordance with these Measures, the tax authorities shall deal with it in accordance with the relevant provisions of the Tax Administration Law.

Chapter II Declaration and Implementation of Approved Tax Reduction and Exemption

Article 8 Where a taxpayer applies for approval of tax reduction or exemption, it shall submit a written application to the tax authorities within the tax reduction or exemption period stipulated by the policy, and submit the corresponding materials as required.

Taxpayers shall be responsible for the authenticity and legality of the submitted materials.

Article 9 The tax authorities shall deal with the application for tax reduction or exemption made by taxpayers according to the following circumstances:

(1) If the tax reduction or exemption items applied for do not need to be approved by the tax authorities according to law, the taxpayer shall be informed immediately that they are not accepted;

(2) If there are errors in the materials for tax reduction or exemption, the taxpayer shall be informed and allowed to correct them;

(3) If the application materials for tax reduction or exemption are incomplete or inconsistent with the statutory form, the taxpayer shall be informed in writing at one time;

(4) If the application for tax reduction or exemption is complete and conforms to the statutory form, or if the taxpayer submits all the materials for tax reduction or exemption as required by the tax authorities, the taxpayer's application shall be accepted.

Article 10 When accepting or rejecting an application for tax reduction or exemption, a tax authority shall issue a written certificate stamped with its special seal and dated.

Article 11 The review of tax reduction and exemption is to review the correlation between the materials provided by taxpayers and the conditions stipulated in the tax reduction and exemption law, without changing the taxpayer's true declaration responsibility.

Article 12 If the application for tax reduction or exemption meets the statutory conditions and standards, the tax authorities shall make a written decision on granting tax reduction or exemption within the prescribed time limit. If tax reduction or exemption is not granted according to law, the reasons shall be explained, and the taxpayer shall be informed of the right to apply for administrative reconsideration and bring an administrative lawsuit according to law.

Article 13 Taxpayers shall file tax returns according to regulations before the written approval decision on tax reduction or exemption is issued. Taxpayers shall declare the tax reduction or exemption they enjoy after the written approval decision on tax reduction or exemption is issued. When the taxpayer enjoys tax reduction or exemption, it shall report to the tax authorities in time, and the tax authorities shall re-examine the taxpayer's qualification for tax reduction or exemption.

Chapter III Declaration and Implementation of Filing Tax Reduction and Exemption

Article 14 The implementation of tax reduction and exemption for filing can be based on the principle of reducing the burden on taxpayers and facilitating tax collection and management, requiring taxpayers to attach or attach materials to tax returns for filing at the declaration stage of enjoying tax reduction and exemption for the first time, or requiring taxpayers to submit filing materials for filing within other prescribed time limits after the declaration period.

Article 15 Where a taxpayer submits attached materials or filing materials with the tax return for the record, it shall submit the following materials within the time limit for tax reduction or exemption stipulated by the tax authorities:

(a) list the items, basis, scope and duration of tax reduction or exemption;

(2) Materials required to be submitted according to relevant laws and regulations on the basis of tax reduction or exemption.

Taxpayers shall be responsible for the authenticity and legality of the submitted materials.

Article 16 The tax authorities shall handle the filing of tax reduction or exemption submitted by taxpayers according to the following circumstances:

(1) If there are errors in the materials for tax reduction or exemption for the record, the taxpayer shall be informed and allowed to correct them;

(2) If the filing materials for tax reduction or exemption are incomplete or do not conform to the statutory form, the taxpayer shall be informed in writing at one time;

(3) If the filing materials for tax reduction or exemption are complete and conform to the statutory form, or if the taxpayer submits all the materials for tax reduction or exemption as required by the tax authorities, it shall accept the filing of the taxpayer.

Article 17 When accepting or not accepting the record of tax reduction or exemption, the tax authorities shall issue a written certificate stamped with their special seals and dated.

Article 18 The audit of tax reduction and exemption for filing purposes is the audit of the completeness of the information provided by taxpayers, and does not change the taxpayer's true declaration responsibility.

Article 19 The tax authorities shall collect and input the filing materials, and taxpayers shall file the filing materials at one time during the period when they meet the qualification conditions for tax reduction or exemption, and they can always enjoy them during the policy duration.

Article 20 Taxpayers who enjoy tax reduction or exemption for filing shall file tax returns according to regulations. Taxpayers who enjoy tax reduction or exemption shall stop enjoying tax reduction or exemption and file tax returns in accordance with regulations. Taxpayers who enjoy tax reduction or exemption shall report to the tax authorities in a timely manner when the situation changes.

Chapter IV Supervision and Administration of Tax Reduction and Exemption

Twenty-first tax authorities shall, in combination with tax risk management, incorporate the performance of tax obligations by taxpayers who enjoy tax reduction or exemption into risk management and strengthen supervision and inspection. The main contents include:

(a) whether the taxpayer meets the qualification conditions for tax reduction or exemption, and whether it cheats for tax reduction or exemption by concealing relevant information or providing false materials;

(two) when the conditions for taxpayers to enjoy the approved tax reduction or exemption change, whether to apply for tax reduction or exemption after re-examination by the tax authorities according to the changes;

(three) whether the taxpayer has fabricated false tax basis to defraud tax reduction or exemption;

(four) if the tax reduction or exemption has a prescribed purpose, whether the taxpayer uses the tax reduction or exemption according to the prescribed purpose;

(five) if there is a prescribed time limit for tax reduction or exemption, whether to stop enjoying tax reduction or exemption when it expires;

(six) whether there is a situation in which taxpayers should enjoy tax reduction or exemption without the approval of the tax authorities;

(seven) whether the tax exemption has been declared on time.

Twenty-second taxpayers who enjoy the approval or filing tax relief have the obligation to keep the materials that meet the conditions stipulated in the policy for future reference. Taxpayers who cannot provide relevant supporting materials in the follow-up management of tax authorities shall not continue to enjoy tax relief, recover the tax relief they have enjoyed, and deal with it in accordance with the relevant provisions of the Tax Administration Law.

The tax authorities shall, after filing the taxpayer's tax reduction or exemption for the first time or changing the tax reduction or exemption for the record, carry out the follow-up management in time to review the accuracy of the application of the taxpayer's tax reduction or exemption policy. Inform taxpayers to change their records if the policy is wrongly applied, and recover the tax relief they have enjoyed if they should not enjoy it, and deal with it in accordance with the relevant provisions of the Tax Administration Law.

Twenty-third tax authorities should incorporate the approval and filing of tax reduction and exemption into the post responsibility system, and establish a system of accountability for tax administrative law enforcement:

(1) Establish and improve the tracking and feedback system for tax reduction and exemption. Tax authorities at all levels shall regularly track and feedback the approval and filing of tax reduction and exemption, and improve the working mechanism of tax reduction and exemption in a timely manner; ?

(two) the establishment of tax reduction and exemption file search system. The tax authorities at all levels shall establish files of all kinds of tax reduction and exemption data, and properly keep all kinds of files, and the tax authorities at higher levels shall regularly evaluate and check the files;

(3) Establish a hierarchical supervision system. The tax authorities at higher levels shall establish a regular supervision system, and strengthen the supervision over the management of tax reduction and exemption by the tax authorities at lower levels, including whether to implement the approval and filing of tax reduction and exemption according to the authority, conditions and time limit stipulated in these Measures.

Twenty-fourth tax authorities need to conduct on-the-spot verification of the contents of the tax reduction and exemption materials submitted by taxpayers, and shall assign more than two staff members to conduct on-the-spot verification in accordance with the prescribed procedures, and record the verification. If the tax authorities at higher levels have a heavy workload and take a long time to verify the tax reduction and exemption on the spot, they may entrust the tax authorities at the district and county where the enterprise is located to organize the implementation.

If an enterprise fails to pay or underpays the tax due to an error in the approval or verification of the tax authorities' responsibilities, it shall be handled in accordance with the relevant provisions of the Tax Administration Law.

If the tax authorities exceed their authority to reduce or exempt taxes, they shall, in addition to revoking their decisions made without authorization in accordance with the provisions of the Tax Administration Law, make up the unpaid tax, and the higher authorities shall investigate the administrative responsibilities of the directly responsible person in charge and other directly responsible personnel; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 25 The tax authorities shall conduct post supervision inspection on the actual operation of enterprises enjoying tax reduction or exemption. During the inspection, if it is found that the relevant professional and technical or economic verification departments have made mistakes in identification, they should coordinate and communicate with the relevant identification departments in time, and cancel the preferential qualification of the relevant taxpayers in time after drawing for correction, and urge the relevant responsible persons to be investigated for legal responsibility. If the relevant departments illegally provide certificates, resulting in unpaid or underpaid taxes, it shall be handled in accordance with the relevant provisions of the Tax Administration Law.

Chapter V Supplementary Provisions

Twenty-sixth individual tax approval and filing management system, according to these measures shall be formulated separately.

Twenty-seventh provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the State Taxation Bureau and local taxation bureau may formulate specific implementation measures according to these measures.

Article 28 These Measures shall come into force as of August 1 day. The Measures for the Administration of Tax Reduction and Exemption (for Trial Implementation) (issued by Guo Shui Fa [2005]129) shall be abolished at the same time.

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