Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System
Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System
Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System
Order of the State Administration of Taxation No.44
June 15, 2018
The Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System, which was adopted at the first executive meeting of 2018 of the State Administration of Taxation (SAT) on June 5, 2018, is hereby issued and shall come into force as of the date of issue.
Wang Jun, Director of the State Administration of Taxation
Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System
Pursuant to the Decision of the First Session of the 13th National People's Congress on the Plan for Institutional Reform of the State Council, the Decision of the Standing Committee of the National People's Congress on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Laws and the Decision of the State Council on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Administrative Regulations (Guo Fa [2018] No.17), the functions and duties of local SAT offices and local tax bureaus as prescribed in the departmental rules of the tax system have been adjusted to be governed by applicable provisions and undertaken by new tax authorities.
After an overhaul of the departmental rules of the tax system, the SAT has decided to partially revise 23 pieces of departmental rules of the tax system. The specific revisions are as follows:
I. In the Measures for Making Public Announcement of Tax Defaults (for Trial Implementation) (promulgated by Order of the State Administration of Taxation No.9): the "local SAT offices or local tax bureaus" in Paragraph 3 of Article 6 shall be revised to read "tax bureaus"; and
The "Interim Regulations on National Public Servants and the Circular of the Ministry of Personnel on Issues concerning Disciplinary Sanctions on National Public Servants" in Article 12 shall be revised to read "Civil Servant Law of the People's Republic of China."
II. In the Administrative Measures for the Levying of Value-added Tax on Electric Power Products (promulgated by Order of the State Administration of Taxation No.4): the "local SAT office at the provincial level" in Sub-item 1, Item 4 of Article 4 shall be revised to read "tax bureau of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan";
The "local SAT office at the provincial level" in Sub-item 2, Item 4 of Article 4 shall be revised to read "tax bureau of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan";
The "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise to______(District/County) Office of the State Administration of Taxation" shall be revised to read " Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise to ______(District/County) Tax Bureau"; and
The "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise from______(District/County) Office of the State Administration of Taxation (Seal)" shall be revised to read "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise from______(District/County) Tax Bureau (Seal)."
III. In the Administrative Measures for the Collection of Taxes of a Fixed Amount for a Fixed Term on Individually-owned Businesses (promulgated by Order of the State Administration of Taxation No.16): Article 4 is deleted;
The "tax authorities at the provincial level" in Paragraph 2 of Article 5, Paragraph 1 of Article 6, Article 14, Article 18 and Article 19 shall be revised to read "provincial tax authorities", and these provisions are renumbered as Paragraph 2 of Article 4, Paragraph 1 of Article 5, Article 13, Article 17 and Article 18 respectively; and
The "local SAT offices and local tax bureaus" in Article 27 shall be revised to read "tax bureaus", and this Article is renumbered as Article 26.
IV.
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Order of the State Administration of Taxation No.44
June 15, 2018
The Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System, which was adopted at the first executive meeting of 2018 of the State Administration of Taxation (SAT) on June 5, 2018, is hereby issued and shall come into force as of the date of issue.
Wang Jun, Director of the State Administration of Taxation
Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System
Pursuant to the Decision of the First Session of the 13th National People's Congress on the Plan for Institutional Reform of the State Council, the Decision of the Standing Committee of the National People's Congress on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Laws and the Decision of the State Council on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Administrative Regulations (Guo Fa [2018] No.17), the functions and duties of local SAT offices and local tax bureaus as prescribed in the departmental rules of the tax system have been adjusted to be governed by applicable provisions and undertaken by new tax authorities.
After an overhaul of the departmental rules of the tax system, the SAT has decided to partially revise 23 pieces of departmental rules of the tax system. The specific revisions are as follows:
I. In the Measures for Making Public Announcement of Tax Defaults (for Trial Implementation) (promulgated by Order of the State Administration of Taxation No.9): the "local SAT offices or local tax bureaus" in Paragraph 3 of Article 6 shall be revised to read "tax bureaus"; and
The "Interim Regulations on National Public Servants and the Circular of the Ministry of Personnel on Issues concerning Disciplinary Sanctions on National Public Servants" in Article 12 shall be revised to read "Civil Servant Law of the People's Republic of China."
II. In the Administrative Measures for the Levying of Value-added Tax on Electric Power Products (promulgated by Order of the State Administration of Taxation No.4): the "local SAT office at the provincial level" in Sub-item 1, Item 4 of Article 4 shall be revised to read "tax bureau of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan";
The "local SAT office at the provincial level" in Sub-item 2, Item 4 of Article 4 shall be revised to read "tax bureau of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan";
The "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise to______(District/County) Office of the State Administration of Taxation" shall be revised to read " Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise to ______(District/County) Tax Bureau"; and
The "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise from______(District/County) Office of the State Administration of Taxation (Seal)" shall be revised to read "Appendix II. Notification of the Result of Tax Inspection on Power Generation/Supply Enterprise from______(District/County) Tax Bureau (Seal)."
III. In the Administrative Measures for the Collection of Taxes of a Fixed Amount for a Fixed Term on Individually-owned Businesses (promulgated by Order of the State Administration of Taxation No.16): Article 4 is deleted;
The "tax authorities at the provincial level" in Paragraph 2 of Article 5, Paragraph 1 of Article 6, Article 14, Article 18 and Article 19 shall be revised to read "provincial tax authorities", and these provisions are renumbered as Paragraph 2 of Article 4, Paragraph 1 of Article 5, Article 13, Article 17 and Article 18 respectively; and
The "local SAT offices and local tax bureaus" in Article 27 shall be revised to read "tax bureaus", and this Article is renumbered as Article 26.
IV.
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