Circular of the State Taxation Administration on Ensuring Further Effective Work on Implementing Policies for Tax and Fee Cuts

Circular of the State Taxation Administration on Ensuring Further Effective Work on Implementing Policies for Tax and Fee Cuts
Circular of the State Taxation Administration on Ensuring Further Effective Work on Implementing Policies for Tax and Fee Cuts

Shui Zong Fa [2019] No.54

April 12, 2019

Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as local commissioners' offices under, and all entities within the State Taxation Administration,

Since the beginning of this year, tax authorities at all levels have resolutely implemented the decisions and deployment of the CPC Central Committee and the State Council for tax and fee cuts, and through pragmatic and persistent efforts, taken a series of strong measures to ensure the smooth progress in the second-step individual income tax reform, the timely implementation of the general-benefit tax cut policies for small and micro businesses, the steady enforcement of deepening the VAT reform and the orderly promotion of preparation work concerning social insurance contribution rates and non-taxable revenue reduction, achieving a good start for tax and fee cut work in 2019. Relevant matters are hereby notified as follows with a view to further thoroughly implementing the decisions and deployment of the CPC Central Committee and the State Council, effectively coordinating the implementation of policies for tax and fee cuts newly promulgated in 2019 and those already implemented in previous years, and better serving the overall economic and social development:

I. Further Profoundly Understand the Significance in Fully Implementing Policies for Tax and Fee Cuts
Tax authorities at all levels shall profoundly realize that policies for tax and fee cuts newly promulgated this year and those already implemented in previous years are all significant initiatives for deepening the supply-side structural reform, enhancing the vitality of market players, and serving the high-quality development of the economy, failure in implementing any of these policies will directly affect the satisfactions of taxpayers and fee payers as well as the effectiveness of the entire work of tax and fee cuts.
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请先同意《服务条款》和《隐私政策》