Measures of Hubei Province for the Guarantee of Local Tax and Charge Collection

· Document Number：Decree No. 331 of the People's Government of Hubei Province

· Area of Law： Taxation

· Level of Authority： Local Government Rules

· Date issued：03-30-2009

· Status： Effective

· Issuing Authority： Hubei Province

Decree of the People's Government of Hubei Province
(No. 331)
Measures of Hubei Province for the Guarantee of Local Tax and Charge Collection, deliberated and adopted at the Executive Meeting of the People's Government of Hubei Province on March 17, 2009, are hereby promulgated and shall come into force as of May 1, 2009.
Governor: Li Hongzhong
March 30, 2009
Measures of Hubei Province for the Guarantee of Local Tax and Charge Collection
Article 1 With a view to strengthening the administration of local tax and charge collection, guaranteeing local tax and charge revenue, safeguarding the legitimate rights and interests of the taxpayers and chargepayers and promoting economic and social development, these Measures are formulated pursuant to relevant laws and rules, and in light of the actual situation of the Province.
Article 2 These Measures are applicable to the guarantee work of tax and charge collection in local tax authorities at all levels within the administrative area of the Province.
Article 3 The people's governments at all levels shall strengthen the leadership of local tax and charge collection within the administrative area and establish coordination leadership group to be responsible for the coordination of the guarantee work of local tax and charge collection.
The people's governments at all levels shall integrate the guarantee work of local tax and charge collection into the assessment content of annual target accountability of corresponding departments and units and shall announce the assessment results regularly.
Article 4 The people's governments at all levels and departments and units concerned shall vigorously support local taxation authorities to perform their respective duties and functions in accordance with law, tax in accordance with statutory tax rate and to develop the levy of tax and charge in accordance with law. It is not allowed to formulate documents concerning local tax and charge beyond power or interfere the local taxation authority with tax and charge collection. They shall ask for advice from the department of finance at the same level and local taxation authority and keep record as prescribed when local tax and charge content are involved in the process of formulating normative documents.
Article 5 The people's governments at all levels shall gradually perfect the e-politics platform, actively support informationization construction of local taxation system to realize the socialization and informationization of information collection related to tax and charge.
Relevant departments and units of development and reform, finance, statistics, industry and commerce, construction, land resources, labor security, property management, customs, transportation, water conservancy, environmental protection, the People's Bank, insurance, Disabled Persons' Federation and the like shall quicken the net communication with local tax authorities and provide data interface for local tax and charge source library to achieve real-time sharing of information related to tax and charges.
In case the local tax authorities ask information related to tax and charges of taxpayers and chargepayers from the above-mentioned departments and units, such relevant departments and units shall actively cooperate gratis and without prevarication. The local tax authorities shall reguarly notify the relevant departments and units of the use of offered information related to tax and charges.
Article 6 Local tax authorities at various levels shall promptly turn over the governmental non-tax revenue to finance authorities in accordance with provisions about governmental non-tax revenue such as entrusted collection of charges and funds. It is prohibited to establish transitional governmental non-tax revenue households illegally or reduce or exempt without authorization or, in violation of regulations, carve up on the spot in order to ensure governmental non-tax revenues are promptly collected and paid in full and integrate such matters as the ensurance of governmental non-tax revenue collection into the assessment content of annual target accountability system of local tax authorities at various levels.
Article 7 Departments of finance at various levels shall strengthen ties with local tax authorities to do a good job in the research of local tax and charge source jointly. While preparing and adjusting the budget draft for the local tax revenue, the said departments shall follow the views from local tax authorities at the same level in full in order that the budget draft is correponded with the tax and charge source at the same grade within the administrative area to ensure the coordination and synchronization between local tax and charge revenue and the development of local economy and society and integrate local tax and charge collection funds into financial budget in accordance with the provisions of the existing financial system and provincial government's requirement of the policy for tax and charge collection funds.
Article 8 Public security organs at various levels shall establish a long-term coordination mechanism with the local tax authorities to step up the fight against counterfeiting, altering and selling fake invoices and the use of false invoices for crimes, investigate into and deal with tax dodging, tax evasion, tax resistance and other criminal acts, and maintain the normal order of taxation. They shall place the cases on file for investigation and prosecution promptly as to the suspected criminal ones transferred by local tax authorities at all levels in the process of investigating into tax-related criminal acts.
Article 9 Departments of industry and commerce at various levels shall establish the system of exchange and sharing registered information with the local tax authorities and notify the latter of matters about setting up (opening)， altering and cancelling (closing a business) registration and the revoke of business licenses to ensure local tax authorities to obtain industrial and commercial registration information of taxpayers promptly and accurately.
Article 10 National tax authorities and local tax authorities at various levels shall adopt the same tax registration code of tax registration on the same taxpayer, regularly exchange taxpayers' household registration data, revenue data of both authorities and other tax revenue data to actively promote the two authorities' joint publicization, joint registration, jointly confirming taxes and joint inspection to establish information exchange platform with efforts and ensure the real-time exchange and comparison of national and local tax collection administration.
Article 11 Departments of land resources and property management at various levels shall provide local tax authorities with such matters as the issuance, alteration, cancellation of land use certificates and the acquisition, transfer, rent, trading of land and, such registration and transaction matters as the initial form, transfer, alteration and cancellation of property ownership, strengthen the control and administration of land and property-related tax sources, practice the policy of taxpay first and certificate issuance second earnestly, implement the integrated management of real estate taxation jointly with local tax authorities and give the adjusting role of tax leverage to the use of land resources a full play.
Article 12 Banks and other financial institutions shall, in accordance with the law, register the tax registration identification numbers in the accounts of taxpayers engaged in production or business operations and login their account numbers in their tax registration documents. Banks and other financial institutions shall give assistance, instead of prevarication or delay, to local tax authorities to inquire about the accounts opened by taxpayers engaged in production or business operations in accordance with law, implement measures for retaining tax revenue or take mandatory measures for tax collection. Banks designated for foreign exchange shall strictly examine and verify tax payment receipts or tax exemption documents while handling foreign exchange transactions in non-trade or capital programs.
Article 13 Departments of labor security at various levels shall unify social insurance registration numbers of units participating in social insurance, promptly provide local tax authorities with such matters as registration, alteration registration and cancellation registration and approval of social insurance premiums of taxpayers, develop household registration and arrears clearance jointly with departments of finance and local tax authorities on a regular basis to carry out classified administration. Tax authorities, finding employer units have paid fewer or omitted the social insurance premiums, shall promptly feedback the situation to the departments of labor security for investigation and handling for a new examination and approval in accordance with law.
Article 14 Departments of environmental protection at various levels shall strengthen their ties with local tax authorities to build sharing platform for the approved sewage charges levied data exchange and release systems, promptly diliver approved data of sewage charges, analyse and study problems existing in the administration of sewage charge collection together with local tax authorities to straighten out the relationships of approval, collection and payment among departments for environmental protection, local taxes and enterprises.
Article 15 Other departments and units concerned shall strengthen communication with local tax authorities and establish and perfect the information sharing system related to taxes and charges. Departments and units concerned shall notify local tax authorities at the same level of the following information in writing or electronic form:
(1) issuance, modification and cancellation of production and business operation license;
(2) the identification of social groups, welfare enterprises and hi-tech enterprises, and the administration of disabled persons' certificates;
(3) registration, alteration, cancellation and other situations of organization codes;
(4) annual check registration and operation management of vehicles and ships;
(5) the handling of authentication and notarization;
(6) plans, amounts, varieties and sum of tobacco purchase;
(7) enterprises' overseas investment;
(8) immigration, employment and mobility of foreigners;
(9) the issuance of employment and unemployment registration certificates of laborers in Hubei province;
(10) the award of over 10,000 yuan out of a single draw in sports and welfare lottery prize;
(11) personal publishing works, wages and service fees remitted abroad;
(12) import and export trade of enterprises;
(13) project determination and investment of major construction projects;
(14) the holding of art performances and sports events;
(15) different types of taxable mineral reserves, expectable exploiting amount and the actual exploiting amount;
(16) other information related to taxes and charges.
Article 16 Local tax authorities may, in accordance with the principle of benenfiting the control and administration of and bringing convenience to tax collection and relevant provisions of the State, entrust others to collect the following scattered and off-site taxes on behalf of them:
(1) Departments of transportation may be entrusted to collect taxes from taxpayers engaged in passenger transport;
(2) Departments of land resources may be entrused to collect taxes that shall be paid by units and individulas who remise or transfer the right of land use;
(3) Departments of real estate administration may be entrused to collect taxes from units and individuals who do real estate transactions;
(4) Departments of civil affairs, culture and sports may be entrused respectively to collect taxes from taxpayers engaged in lottery sales, commercial performance or sports events;
(5) Departments of property administration, residential committees and villager committees or relavant property management units may be entrused to collect taxes from units and individuals who lease houses or offer family decoration services;
(6) Departments of construction may be entrused to collect taxes that shall be paid by taxpayers who are not local but are providing construction services at the place.
Article 17 Local tax authorities shall, in accordance with provisions, sign an agreement of witholding with entrusted units, make registration of entrusting and issue entrusting certificates.
The entrusted tax collection units shall collect taxes in accordance with the provisions as set by the agreement. They are not allowed to expand or narrow the scope of tax collection without authorization, nor can they fail to collect or undercollect the correct amount of tax.
Article 18 When collecting taxes, the entrusted units shall present their entrusted certificates for tax collection and issue tax payment receipts to the taxpayers. Otherwise taxpayers may refuse to pay the tax.
The entrusted tax collection unit shall collect taxes in accordance with provisions. In the event that the taxpayer refuses the tax payment, the entrusted unit shall promptly report the case to the local tax authority.
Article 19 The entrusted units shall, in acordance with the provisions, draw, maintain, use and report tax payment receipts, establish separate tax payment accounting books and remit the collected tax within the prescribed time limit according to law. They are not allowed to peculate, misappropriate or defer the remittance of such tax.
Article 20 Departments concerned shall cooperate with the local tax authorities to strengthen the administration of invoices and promote the use of tax control devices designedly.
Article 21 Any payment receipts subject to the scope of invoices administration shall be included in that scope in accordance with law and units concerned shall actively support and cooperate with the local tax authorities to strengthen the administration thereof. Such units shall promptly notify the local tax authorities of invoices that fail to meet the requirements.
Article 22 Various departments, enterprises and public institutions shall strengthen the financial system and make serious examination and verification of the original invoices for accounts. No invoices that fail to meet the requirements may be used as vouchers for reimbursement.
Article 23 Such acts shall all be investigated and dealt with according to law as unlawful interference with and obstruction of the local tax authorities to perform their functions and duties according to law or failing to perform their own prescribed functions and duties so that a serious impact is made on local tax and charge collection work or taxpayers and chargepayers' lawful rights and interests are damaged.
Article 24 These Measures shall come into force as of May 1, 2009.