Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Tax Deduction or Exemption
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Tax Deduction or Exemption
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Tax Deduction or Exemption
Announcement of the State Administration of Taxation [2015] No.43
June 8, 2015
In order to implement the spirit of the reform on administrative examination and approval system by the State Council and carry out the affairs in connection with administration of tax deduction or exemption more effectively, the Administrative Measures for Tax Deduction or Exemption revised by the State Administration of Taxation are hereby promulgated and shall take effect as of August 1, 2015.
It is hereby announced.
Administrative Measures for Tax Deduction or Exemption
Chapter I General Provisions
Article 1 In order to regulate and intensify the administration of tax deduction or exemption, the Administrative Measures for Tax Deduction or Exemption (hereinafter referred to as the "Measures") are hereby formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and its implementing rules as well as the provisions on tax deduction or exemption in relevant tax laws and regulations.
Article 2 For the purpose of the Measures, the "tax deduction or exemption" refers to a kind of tax incentive measures provided by the State to reduce or exempt the tax burden of specific taxpayers or subjects of taxation, and is classified into three types, namely, the tax deduction or exemption respectively based on tax basis, tax rates and taxable amount. The export tax rebates and tax deduction or exemption handled by financial departments are excluded.
Article 3 The tax authorities at all levels shall, according to the principles of compliance with the law, openness, impartiality, high-efficiency and convenience, regulate the administration of tax deduction or exemption and promptly accept, examine and approve the tax deduction or exemption matters applied by taxpayers.
Article 4 The tax deduction or exemption is classified into the tax deduction or exemption by way of approval and the tax deduction or exemption by way of archival filing. The term "tax deduction or exemption by way of approval" refers to the item of tax deduction or exemption which shall be subject to the examination and approval of the tax authority. The term "tax deduction or exemption by way of archival filing" refers to the item of tax deduction or exemption which is not subject to the examination and approval of the tax authority.
Article 5 A taxpayer who enjoys the tax deduction or exemption by way of approval shall submit relevant materials and file an application. The tax deduction or exemption thereof will be implemented upon the examination and approval and verification conducted by the tax authority with the power of approval by law (hereinafter referred to as the competent tax authority) in accordance with the provisions of the Measures. Where a taxpayer fails to file an application in accordance with the relevant provisions, or does file an application but fails to complete the formalities for the examination and approval and verification of the competent tax authority, such taxpayer may not enjoy any tax deduction or exemption.
To enjoy the tax deduction or exemption by way of archival filing, the taxpayers shall have appropriate qualifications for tax deduction or exemption and shall perform the filing procedures as specified.
Article 6 A taxpayer may enjoy the treatment of tax deduction or exemption in accordance with the law.
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