Recently, the State Administration of Taxation has issued the Circular on Strengthening the Management of Taxpayers' Demands (the "Circular").
The Circular specifies relevant matters concerning the management of taxpayers' demands from four perspectives, including the collection of demands, analysis of demands, response to demands and application of results. According to the Circular, tax authorities may select a few representative taxpayers as the targeted objects for the collection of demands according to different factors, such as the location, business scale and industry, and may also treat all taxpayers as non-targeted objects for the collection of demands in accordance with work requirements. Taxpayers' demands shall include the implementation of policies, tax collection, law enforcement, regulation of services, legal remedies, information construction, personnel quality and others. Besides, the Circular also defines the demand response mechanism, and proposes the methods for classification at various levels according to different positions; all departments shall deal with demands within their respective responsibility directly and give prompt reply to relevant taxpayers, and transfer such demands beyond their responsibilities to relevant departments for further treatment; if demands proposed involve several departments, they shall be led by the departments of taxpayer service and dealt with by relevant departments.