Measures of Jiangsu Province on Guarantee of Local Tax Collection and Control

· Document Number：Decree No. 44 of the People's Government of Jiangsu Province

· Area of Law： Taxation

· Level of Authority： Local Government Rules

· Date issued：09-02-2008

· Effective Date：10-01-2008

· Status： Effective

· Issuing Authority： People's Government of Jiangsu Province

Decree of the People's Government of Jiangsu Province
(No. 44)
The Measures of Jiangsu Province on Guarantee of Local Tax Collection and Control, discussed and adopted at the Fourteenth Executive Meeting of the Provincial People's Government on August 19, 2008, are hereby promulgated and shall enter into effect as of October 1, 2008.
Governor :Luo Zhijun
September 2, 2008
Measures of Jiangsu Province on Guarantee of Local Tax Collection and Control
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and others laws and regulations, in light of the specific situation of this Province, and for the purpose of strengthening the administration on the collection of the local taxes, safeguarding the local tax income, protecting the lawful rights and interests of tax payers and promoting the harmonious development of local economy and society.
Article 2 "Guarantee of local tax collection and control" as used in these Measures is a general term for the supervisory, control and assistance measures taken by the local tax authorities and other relevant departments, units and individuals, in light of the characteristics and requirements of local tax administration, and for ensuring the prompt remittance of local taxes in full amount into the treasury.
Article 3 Guarantee of local tax collection and control shall, taking tax administration by law and collecting all taxes collectable as targets, be carried out with reference to tax laws and regulations, and through major means such as comprehensive control and control and administration at the sources.
Article 4 The local people's government at or above the county level shall strengthen its leadership in the guarantee work for local tax collection and control, organize, guide and coordinate the relevant departments and units to participate in the local tax collection and control guarantee work, and conduct inspections and evaluations on the work that has been done.
The relevant departments, units and individuals shall support and assist the local tax authorities in carrying out their duties according to law.
Chapter II Supervision, Control and Administration
Article 5 No units including governmental departments or individuals shall, in violation of provisions in the laws or administrative regulations, make decisions regarding the impositions of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision in contravention of the laws or administrative regulations governing tax collection.
No units including governmental departments or individuals shall illegally intervene, obstruct the local tax authorities in carrying out their duties according to law or supersede them to do so.
Article 6 Any unit or individual shall have the right to report against the illegal tax-collection acts in violation of the tax laws and regulations or any such act that violates its/his lawful rights and interests. Upon receiving such a report, the local tax authority shall promptly investigate into the case, handle it according to law, and keep confidential the information of the reporters.
Where a reported act in violation of the tax laws and regulations conducted by a tax payer, a withholding agent or a tax payment guarantor proves to be true after investigation, the local tax authority shall award the reporter according to the provisions.
Article 7 The local tax authority shall strengthen administration on tax collection and shall not, in violation of the provisions in laws and administrative regulations, impose, cease to collect, over collect, under collect, collect in advance, postpone the collection of tax, or apportion tax.
Article 8 The local tax authority shall strengthen control and administration of the tax base and invoice according to law, promote the wide use of tax-monitoring devices in a planned way, and put under its monitoring and administration according to law all vouches that should be subject to invoice administration; the relevant units shall render their support and cooperation actively.
Article 9 The local tax authority shall extensively disseminate the laws and regulations on tax collection, and provide, free of charge, the taxpayers with consultancy relating to the payment of tax.
Article 10 The local tax authorities shall establish and improve a system for internal restriction and supervision.
The local tax officials shall implement laws impartially, devote themselves to their duties, be honest and upright, serve people with civility, and accept supervision according to law; they shall not extort or take bribes, engage in malpractices for personal gains, neglect their duties, or deliberately create difficulties for taxpayers or withholding agents.
Article 11 The relevant departments and units shall assist the local tax authorities in doing well their work in collecting and controlling the local taxes according to the following provisions:
(1) the fiscal department shall impose administration on the vouches for administrative undertaking charges collection and shall make arrangement in the annual budgets according to the provisions for the lottery receipts, the rewards for reports against acts in violation of tax laws and fees for the withholding and remittance, the collection and remittance or the commissioned collection;
(2) the audit department shall make it a requisite item whether the unit being audited has performed his/its liabilities on tax payment according to law;
(3) the real estate department, the national land and resource department shall not handle cases for the units or individuals who apply to handle the formalities for transfer the ownership of real estate or land but cannot present tax invoices, tax payment receipts or tax-free certificates issued by the tax authorities;
(4) when the industrial and commercial administration department conducts inspection on the enterprises or individual industrial and commercial households who apply to handle the formalities for cancellation of the industrial and commercial registration, if it is found that they cannot present the tax registration cancellation certificates, it shall notify the local tax authorities;
(5) the public security organ shall establish a mechanism for work coordination with the local tax authority to fight against the criminal acts in violation of the tax laws; Where the local tax authority finds out that an act is concerned with crime during its investigation of the tax-related illegal acts, it shall transfer it to the public security organ for handling;
(6) all units shall carry out strict inspection on the payment receipts they obtain; any receipt which is not in compliance with the provisions shall not be used as a voucher for claiming reimbursement.
Chapter III Information Transmission
Article 12 The local people's government at or above the county level shall, based on the government information network, establish a platform for exchange of the information concerning local tax collection and control guarantee, organizing the relevant departments and units to share the tax-related information.
Article 13 The local tax authority shall establish an information sharing system with other relevant departments.
The relevant departments shall provide the relevant information to the local tax authority at the corresponding level according to the following provisions:
(1) within 10 days after end of each month, the quality and technical supervision department shall provide the encoding information of the organization codes for enterprises, institutions, social groups and non-governmental non-profit units;
(2) within 20 days after end of each month, the construction department shall provide information on issuance of construction permits for construction engineering projects; the pricing department shall provide information on the items of public welfare charges and operational service charges and the adjustment of the charge standards; the statistic department shall provide the general statistic data such as the added value, the gross output value and the investment in fixed assets of the scale industry and the urban investment in fixed assets in terms of different registration types and trades;
(3) within 20 days after end of each quarter, the land and resource department shall provide information on the sale and transfer of the use right of national land; the real estate administration department shall provide information on issuance of the commercial house sales permits; the transport department and the water resources department shall provide information on transportation and water conservancy construction projects; the transport department shall provide information on issuance of operation certificates for vehicles and vessels; the public security organ shall provide information on motor vehicle registration; the science department shall provide the name list of enterprises identified as high-tech and new-tech units and the information on transfer of patented technology; the intellectual property department shall provide the name lists of the enterprises and individuals who transfer the patent right; the foreign trade and economic department shall provide the information on transferring of the ownership or the use right of trademarks, patent rights or non-patented techniques conducted by a foreign enterprise or a foreigner;
(4) within 20 days after the end of every half a year, the civil department shall provide information on the registration, alteration and cancellation of social groups and non-governmental non-profit units; the education department shall provide information on the examination and approval of various new education organizations; the public health department shall provide the information on examination and approval of medical institutions, the alteration of registration and cancellation thereof and the verification on profit and non-profit medical institutions;
(5) the state-owned asset administration department shall provide information on merge and acquisition, transfer and re-construction or system reform within 20 days after it makes the approval;
(6) the department of the information industry shall provide the name lists of the software enterprises or software products identified within 20 days after it finishes the identification for the software enterprises or software products every time, and provide the software enterprises' annual examination information within 20 days after annual examination;
(7) the construction department shall provide the information of a engineering tendering project and the project contract record information within 20 days after the project work contract or bidding contract is signed;
(8) the culture and sports department shall promptly provide the relevant information of a grand commercial performance, a commercial sports game or other important cultural or sports event before it is held;
(9) the industrial and commercial administration department shall regularly provide the information on the opening business, alteration or cancellation of registration of industrial and commercial businesses; the labor and social security department shall provide the social insurance premium collection and payment plan of relevant units at the time specified in the locality every month; The specific ways of providing the information and the format requirements as provided in the second paragraph shall be figured out through negotiation between the local tax authority and the relevant departments.
The local tax authority shall, according to the provisions, provide the relevant departments with tax-related information. The scope of the information to be provided, the specific ways and format requirements shall be figured out through negotiation between the relevant departments and the local tax authority.
Article 14 The relevant departments and units shall extend their assistance to the local tax authority for its inquiry of the tax-related information according to the following provisions:
(1) the department of civil affairs, the disabled person's federation shall extend their assistance to the local tax authority for its inquiry of the information on issuance of the disabled person's certificates;
(2) the labor and social security department shall extend its assistance to the local tax authority for its inquiry of the information on issuance of the preferential certificates for re-employment;
(3) the public security organ shall extend its assistance to the local tax authority for its inquiry of information such as the identity card number of a tax payer, the residential information of temporary residential population, and the entering into or leaving of the territory of the foreigners;
(4) the people's bank shall coordinate various commercial banks to provide convenience for the local tax authority to inquiry into the account information of a tax payer.
Article 15 The local tax authority shall scientifically analyze the tax-related information provided by the relevant departments and units and utilize it in an integrated way, and shall not use it for other purpose than the tax administration.
Chapter IV Commissioned Collection
Article 16 The local tax authority may, in line with the principles of being conducive to taxation control and convenient for taxpayers to pay tax and according to the relevant provisions of the State, commission tax collection of the following tax payment, which is small, scattered or outside of the locality, and the relevant departments, units or individuals shall grant their support and assistance:
(1) the departments such as the transport department may be commissioned to collect the tax that shall be paid by the taxpayers engaged in passenger transportation;
(2) the departments such as the land and resources department may be commissioned to collect the tax that shall be paid by the units or individuals who sell or transfer the land-use right;
(3) the departments such as the real estate administration or the deed tax collection department may be commissioned to collect the tax that shall be paid by the units or individuals engaged in a real estate deal;
(4) the departments such as civil affairs, cultural or sports may be commissioned to collect the tax that shall paid by the units or individuals engaged in lottery sales and prize award, commercial shows or commercial sports games;
(5) the units such as the real estate administration department, the relevant realty management unit, the neighborhood committee and the villager's committee may be commissioned to collect the tax that shall be paid by the units or individuals engaged in house renting or who provide labor for home decoration;
(6) the construction department may be commissioned to collect the local tax that shall be paid locally by the outlander who provides labor for construction in the locality;
(7) the local tax authority may, according to the relevant provisions, commission tax collection in line with the actual needs for other small, scattered and outside of the locality tax payment.
Article 17 The local tax authority shall sign an agreement with the units or individuals who are commissioned to collect the tax payment, make registration for the commissioned collection, and issue certificates for the commissioned collection according to the provisions.
The units or individuals who are commissioned to collect the tax payment shall, in line with the specifications in the agreement, collect tax payment according to law, shall not enlarge or reduce the collection scope without authorization, and may not, in violation of the collection by commission agreement on commissioned collection, fail to collect or under collect the tax payable without authorization.
Article 18 When the units or individuals who are commissioned to collect the tax payment collect the tax payable, they shall present the certificate for commissioned collection and issue the tax payment vouchers. If they fail to do so, the taxpayer shall have the right to refuse to make the tax payment.
When the units or individuals who are commissioned to collect the tax payment collect the tax payable according to the provisions, where the taxpayer refused to make the tax payment, the units or individuals who are commissioned to collect the tax payment shall report to the local tax authority promptly.
Article 19 The units or individuals who are commissioned to collect the tax payment shall obtain, keep, use and close and submit the tax payment vouchers according to the provisions. They shall establish an accounting book separately for the tax payment collected by commission, remit the tax payment collected by commission within the prescribed time limit according to law, and shall not occupy, appropriate or delay in remitting the tax payment collected by commission.
Article 20 The relevant departments shall pay a commission fee to the units or individuals who are commissioned to collect the tax payment according to the provisions. For tax payment which is rather difficult to collect by commission, an award of certain percentage can be granted. The specific measures shall be formulated separately by the provincial finance department in conjunction with the provincial local tax authority.
Chapter V Evaluation and Legal Liabilities
Article 21 The local people's government at or above the county level shall organize evaluation on the local tax collection and control guarantee work regularly. The items for evaluation shall include the following:
(1) the performance of their duties on general tax control by the relevant departments and units;
(2) the transfer of tax-related information by the relevant departments and units;
(3) the collection of tax payment carried out by the units and individuals who are commissioned to collect the tax payment;
(4) the withholding of tax payment conducted by the relevant departments and units as the withholding agents;
(5) the endeavor taken by the local tax authority to organize tax income through tax collection and control guarantee measures.
The local people's government at or above the county level shall notify the evaluation results by circular regularly.
Article 22 Where the relevant department, unit or individual commits any one of following acts, the person directly in charge and the other person directly responsible shall be given sanctions according to law; where a crime is constituted, the criminal liabilities shall be investigated for:
(1) in violation of the provisions in Article 5 of these Measures, making, without authorization, decisions regarding the impositions of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention of the laws or administrative regulations governing tax collection, or illegally intervening in or obstructing the duty performance carried out according to law by the local tax authority or superseding it to do so;
(2) in violation of the provisions in Article 7 of these Measures, imposing, ceasing to collect, over collecting, under collecting, collecting in advance, postponing the collection of tax , or apportioning tax;
(3) in violation of the provisions in Article 15 of these Measures, failing to use the tax-related information for the purpose as provided, and causing serious consequences;
(4) in violation of the provisions in Article 19 of these Measures, occupying, appropriating or delaying in remitting the tax payment collected by commission and thus causing tax losses of the State.
Article 23 Any department or unit which, in violation of the provisions in the second, third, fourth paragraphs of Article 13 of these Measures, fails to provide the relevant information or tax-related information according to the provisions and causes serious consequences shall be notified by circular by the department with authority; the person directly in charge and the other person directly responsible shall be given sanctions according to law.
Chapter VI Supplementary Provisions
Article 24 These Measures shall enter into effect as of October 1, 2008.