The State Council authorized the Ministry of Finance to determine the adjustment of individual tax. Article 3 Taxpayers sell their own salt after processing and refining it, and pay salt tax on the processed and refined salt; After processing and refining the salt that has already paid the salt tax, it will be sold, and the salt tax will no longer be paid. Article 4 The provisions on the tax payment link of salt tax are as follows:
The salt directly sold by the salt production unit shall be taxed by the production unit in the sales link of the appearance (factory);
Salt distribution and sales by the salt transportation and marketing unit in the producing area or the purchasing unit designated by the state shall be taxed by the transportation and marketing unit or the purchasing unit in the distribution and sales link;
Imported salt shall be paid by the importing entity at the time of customs declaration and import according to the maximum tax amount listed in the tax table. Article 5 The salt tax on imported salt shall be collected by the customs. Article 6 Tax reduction and exemption:
1. Salt for export is duty-free.
Two, the national reserve salt during the allocation and storage period, tax-free.
Three, acid and alkali industry, leather industry, soap industry, feed industry with salt, tax reduction. The extent of reduction shall be determined by the Ministry of Finance.
Four, agriculture, animal husbandry and fishery salt, tax reduction. The scope and extent of tax reduction shall be determined by the Ministry of Finance.
Five, other need to reduce or exempt salt tax on a regular basis, determined by the Ministry of Finance. Seventh salt business units and salt units, the tax reduction and exemption of salt into salt, salt tax must be paid according to the original production area tax. Units in charge of the national reserve salt shall pay taxes according to the tax amount of the original producing area when using the reserve salt. Article 8 Taxpayers shall register with the local tax authorities within 30 days from the start of business. Article 9 Taxpayers who have been approved by the relevant departments to merge, change jobs, relocate or suspend business shall, within 30 days from the date of approval, go through the formalities of change or cancellation of registration with the local tax authorities and pay the tax payable. Article 10 The time limit for paying salt tax shall be determined by the local tax authorities according to the amount of tax payable and the operating conditions, and shall not exceed one month at the longest. Article 11 Taxpayers shall file tax returns with the local tax authorities within the approved time limit. Article 12 If a taxpayer fails to declare and pay taxes in accordance with the provisions when he has the obligation to pay taxes, the local tax authorities have the right to determine the tax payable. Thirteenth tax authorities have the right to check the taxpayer's financial, accounting and tax payment. Taxpayers must truthfully report the situation and provide relevant information, and may not refuse or conceal it. Article 14 Taxpayers must pay taxes within the time limit approved by the tax authorities. Failing to pay within the time limit, in addition to the deadline for recovery, and from the date of late payment, a late fee of 5‰ of the overdue tax will be charged on a daily basis.
If the tax authorities fail to urge taxpayers to pay taxes, they may notify their bank to withhold and put them in storage. Fifteenth taxpayers in violation of the provisions of article eighth, article ninth, article eleventh, article thirteenth, the tax authorities may impose a fine of not more than five thousand yuan; Those who conceal the production and operation or make false declarations may, in addition to recovering the tax payable, be fined not more than five times the tax payable as appropriate. If the circumstances of tax evasion and refusal are serious and violate the criminal law, the tax authorities shall request the judicial organs to investigate criminal responsibility according to law. Article 16 If a taxpayer fails to pay taxes in accordance with the provisions of these Regulations, anyone can report and expose it. After investigation and handling by the tax authorities, the whistleblower can be rewarded according to regulations and kept confidential. Article 17 In case of disputes between taxpayers and tax authorities, they must first pay taxes according to the decision of the tax authorities, and then apply to the higher tax authorities for reconsideration. The tax authorities at higher levels shall make a reply within 30 days from the date of receiving the application. When a taxpayer refuses to accept the reconsideration of the higher tax authorities, he may bring a suit in a people's court. Article 18 The detailed rules for the implementation of these Regulations shall be formulated by the Ministry of Finance. Article 19 These Regulations shall be implemented as of October 1st, 1984.