Circular of the State Administration of Taxation on Several Issues Concerning the Implementation of Administrative Licensing of Tax
Circular of the State Administration of Taxation on Several Issues Concerning the Implementation of Administrative Licensing of Tax
Circular of the State Administration of Taxation on Several Issues Concerning the Implementation of Administrative Licensing of Tax
Guo Shui Fa [2004] No. 73
June 15, 2004
The Offices of the State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities specifically designated in the state plan, Yangzhou Tax Institute, and all internal institutions of the State Administration of Taxation,
In order to regulate the taxation administrative license and protect the legitimate rights and interests of taxpayers, in accordance with the Administrative Licensing Law of the People's Republic of China (hereinafter referred to as the Administrative Licensing Law) and relevant laws and regulations, several issues concerning the implementation of taxation administrative license are hereby notified as follows:
Article 1 Scope of taxation administrative license
1. Upon the approval of the State Council, the taxation administrative license shall include: designating the enterprise for printing invoices; examination and approval of invoice usage and administration; examination and approval of qualification for invoice purchase; examination and approval of the upper billing limit of the VAT anti-counterfeiting system; examination and approval of the establishment of scrap-book for revenues and expenses credence and register book of import sales, or usage of the anti-counterfeiting system; and licensing for revenue stamp commission sales.
2. Other non-administrative license items shall be handled in accordance with the currently effective measures before new laws, regulations and provisions are promulgated by the state. (Related articles: one article of the laws and regulations)
Article 2 Executive authorities for taxation administrative license
1. The taxation administrative license shall be implemented by the tax authorities with administrative license right within the statutory authority; no public institution under the tax authorities at all levels may implement the administrative licenses.
The tax authorities shall refer to tax bureaus, sub-tax-bureaus and tax offices at all levels, and tax inspection bureaus under tax bureaus at or below provincial level. Whether a tax authority has the administrative license right shall be determined by the document stipulating the taxation administrative license.
2. The tax authorities shall not authorize other authorities to implement the administrative license unless otherwise provided by the laws, regulations and rules.
3. The tax authorities at all levels shall designate one internal organ or set fixed windows responsible for accepting the application for administrative license and serving all the administrative license decisions.
Article 3 Procedures for taxation administrative license
The implementation of taxation administrative license shall comply with the provisions of laws, regulations, rules and this Circular.
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