Circular of the State Administration of Taxation on Establishing a Swift Response Mechanism for Tax-related Appeals and Opinions Raised by Small and Micro Firms
Circular of the State Administration of Taxation on Establishing a Swift Response Mechanism for Tax-related Appeals and Opinions Raised by Small and Micro Firms
Circular of the State Administration of Taxation on Establishing a Swift Response Mechanism for Tax-related Appeals and Opinions Raised by Small and Micro Firms
Shui Zong Han [2019] No.40
January 29, 2019
Offices of the State Administration of Taxation (the "SAT") in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, local special commissioners' offices established by the SAT, and all entities under SAT offices,
In order to thoroughly implement the spirit of the important speech of General Secretary Xi Jinping at the private enterprise symposium and the new requirements of the CPC Central Committee and the State Council to deepen the reform of "streamlining administration, delegating powers and improving regulation and services" and to support the development of small and micro firms, effectively carry out the policy of inclusive tax reduction and exemption for small and micro firms, and continuously optimize the tax-related business environment, the SAT has decided to establish a swift response mechanism for tax-related appeals and opinions raised by small and micro firms (the "swift response mechanism") based on the generally applicable taxpayer demand management. The relevant matters are hereby notified as follows:
I. Work Objectives
Establish a swift response mechanism for tax-related appeals and opinions in the national tax system to mainly serve small and micro firms. Promptly study and propose targeted measures for tax-related appeals and opinions raised by small and micro firms, effectively help small and micro firms to facilitate taxation formalities, earnestly safeguard the legitimate rights and interests of small and micro firms, promote the voluntary tax payment and compliance of small and micro firms, and boost the healthy development of small and micro firms.
II. Work Principles
1. Taxation administration by law and service regulation. Under the premise of administering taxation and providing tax services according to the law, establish a swift response mechanism for small and micro firms to respond to the concerns of small and micro firms in a timely manner, and enhance the standardized handling of appeals and opinions raised by small and micro firms.
2.
......
Shui Zong Han [2019] No.40
January 29, 2019
Offices of the State Administration of Taxation (the "SAT") in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, local special commissioners' offices established by the SAT, and all entities under SAT offices,
In order to thoroughly implement the spirit of the important speech of General Secretary Xi Jinping at the private enterprise symposium and the new requirements of the CPC Central Committee and the State Council to deepen the reform of "streamlining administration, delegating powers and improving regulation and services" and to support the development of small and micro firms, effectively carry out the policy of inclusive tax reduction and exemption for small and micro firms, and continuously optimize the tax-related business environment, the SAT has decided to establish a swift response mechanism for tax-related appeals and opinions raised by small and micro firms (the "swift response mechanism") based on the generally applicable taxpayer demand management. The relevant matters are hereby notified as follows:
I. Work Objectives
Establish a swift response mechanism for tax-related appeals and opinions in the national tax system to mainly serve small and micro firms. Promptly study and propose targeted measures for tax-related appeals and opinions raised by small and micro firms, effectively help small and micro firms to facilitate taxation formalities, earnestly safeguard the legitimate rights and interests of small and micro firms, promote the voluntary tax payment and compliance of small and micro firms, and boost the healthy development of small and micro firms.
II. Work Principles
1. Taxation administration by law and service regulation. Under the premise of administering taxation and providing tax services according to the law, establish a swift response mechanism for small and micro firms to respond to the concerns of small and micro firms in a timely manner, and enhance the standardized handling of appeals and opinions raised by small and micro firms.
2.
......