Township people's governments and sub-district offices shall assist in tax protection within their respective jurisdictions. Article 4 The financial department of the people's government at or above the county level shall be responsible for the comprehensive coordination of tax protection. The tax authorities (national tax authorities and local tax authorities) are responsible for the specific work of tax protection.
Other relevant government departments and units shall, in accordance with the provisions of laws, regulations and these regulations, do a good job in tax protection.
The people's court, the People's Bank of China, the banking supervision, the securities supervision, the insurance supervision, the customs, the entry-exit inspection and quarantine, tobacco, electric power and other units shall, according to their respective functions and duties, do a good job in tax protection. Article 5 The tax authorities shall strengthen the publicity of tax laws and regulations, popularize tax knowledge, and provide tax consultation and counseling services for taxpayers and withholding agents free of charge. Article 6 The people's governments at or above the county level shall incorporate the tax security work into the government performance appraisal, and evaluate the situation and effectiveness of the relevant departments and units involved in the tax security work according to law. Chapter II Tax Administration Article 7 The people's governments at or above the county level shall, according to the national economic and social development plan, adjust the economic and industrial structure according to local conditions, cultivate tax sources, and ensure the coordination between tax revenue growth and economic development.
The people's governments at or above the county level and their relevant departments shall guide and encourage all kinds of market entities to set up legal person enterprises in this province. Article 8 The people's governments at or above the county level and their relevant departments shall support the tax authorities in the administration of tax collection according to law.
The people's governments at or above the county level and their relevant departments shall solicit the opinions of the tax authorities at the corresponding level when formulating policies involving tax administration.
No unit or individual may illegally make decisions on tax collection, suspension, reduction, exemption, tax refund, overdue tax, tax collection and refund, withholding tax, etc., which are in conflict with tax laws and regulations, or sign tax payment agreements with taxpayers, or interfere with, hinder or replace tax authorities in performing their duties according to law. Article 9 The tax authorities shall collect taxes in accordance with the authority and procedures prescribed by laws and regulations, and shall not levy, stop collecting, overpay, underpay, prepay, postpone collecting or apportion taxes in violation of the provisions of laws and regulations.
The tax authorities shall establish a comprehensive evaluation mechanism for tax sources, take effective tax source monitoring measures, and implement tax source classification and hierarchical management. Tenth provincial tax authorities shall, in accordance with the requirements of the provincial people's government and the competent tax authorities in the State Council, formulate the development plan of tax informatization in the whole province, and establish and improve the tax-related information management system. Eleventh tax authorities should strengthen the construction of tax credit system, according to law, justice, fairness and openness of the taxpayer's credit rating, and timely feedback to taxpayers.
The tax authorities shall provide convenience for taxpayers who pay taxes in good faith, such as data submission, invoice collection and export tax rebate. , and regularly publish the taxes owed by taxpayers.
The tax authorities shall establish a list of parties to major tax violation cases, which shall be included in the public credit information platform and announced to the public regularly. Article 12 The tax authorities may, in accordance with the principle of being conducive to tax administration and tax payment, and in accordance with the relevant provisions of laws and administrative regulations, entrust relevant units and individuals to collect scattered and off-site taxes.
The tax authorities shall, in accordance with the provisions, sign an agreement with the units and individuals entrusted to collect taxes. Units and individuals entrusted to collect taxes shall collect taxes in accordance with the law within the scope and time limit agreed in the agreement, and properly keep tax vouchers, and shall not over-levy, under-levy, occupy, misappropriate or delay the collection of taxes.
The tax authorities shall guide and supervise the units and individuals entrusted to collect taxes according to law. The financial department shall examine and allocate the handling fees entrusted by the tax authorities in accordance with the regulations. Chapter III Tax Assistance Article 13 The people's governments at or above the county level shall establish and improve the comprehensive tax administration information platform, improve the tax-related information exchange and sharing system between relevant departments, and realize the interconnection of tax-related information in the whole province. Fourteenth tax information directory management.
The catalogue of tax-related information shall be formulated by the financial department of the provincial people's government in conjunction with the tax authorities, promulgated and implemented after the approval of the provincial people's government, and may be adjusted in a timely manner according to the economic and social development. Article 15 The relevant departments and units shall fulfill the obligation of tax-related assistance, and accurately and completely provide the tax-related information generated by the following matters to the comprehensive tax administration information platform according to the tax-related information catalogue and in the manner and time agreed with the financial department and the tax authorities:
(a) the establishment, alteration and cancellation of registration of enterprises, institutions, individual industrial and commercial households, social organizations and other organizations;
(two) medical, education, special industries, network culture, advertising, drugs, dangerous chemicals, transportation, tobacco monopoly and other production and business licenses;
(three) construction land and construction project planning permit, construction permit, traffic and water conservancy construction project permit, commercial housing pre-sale permit, approval of occupation of cultivated land, mineral resources exploration and mining permit, motor vehicle and ship registration and inspection;
(four) the issuance, alteration and cancellation of housing ownership certificates and land ownership certificates, land transfer, transfer, lease, fixed investment, authorized operation, real estate transaction and lease registration, and compensation for housing expropriation;
(five) the bidding for construction projects, the signing of the winning contract, the construction and installation costs, and the completion and acceptance of construction projects for the record;
(6) Investment in fixed assets, identification of high-tech enterprises, identification of technology contracts, technical transformation, technology transfer, ownership transfer, equity transfer, enterprise bankruptcy liquidation, asset auction, foreign investment, domestic enterprises contracting projects and providing labor services;
(seven) government pricing, government guidance, price filing, medical insurance settlement, unit social insurance, housing provident fund payment;
(8) Employment of enterprises, foreigners, the disabled and key groups;
(9) Commercial performances, competitions, exhibitions, sales of paintings and calligraphy, and sales of lottery tickets;
(ten) import and export customs declaration, feed processing, foreign exchange payment, passenger and freight transportation, electricity, tap water, gas supply;
(eleven) other information required by the tax information catalogue.