Announcement of the State Taxation Administration on the Retention of Documents Relating to Tax Preference Items for "Six Taxes and One Surcharge" Including Urban Land Use Tax for Future Reference

Announcement of the State Taxation Administration on the Retention of Documents Relating to Tax Preference Items for "Six Taxes and One Surcharge" Including Urban Land Use Tax for Future Reference
Announcement of the State Taxation Administration on the Retention of Documents Relating to Tax Preference Items for "Six Taxes and One Surcharge" Including Urban Land Use Tax for Future Reference

Announcement of the State Taxation Administration [2019] No.21

May 28, 2019

In order to carry out decisions and arrangements of the Central Committee of the Communist Party of China and the State Council on optimizing tax law enforcement methods, deepening the reform of "streamlining administration, delegating powers and strengthening regulation, and improving services" and improving business environment and practically alleviate burdens on taxpayers and surcharge payers (the "taxpayers"), the State Taxation Administration has decided to implement the management method of retention of documents relating to tax preference items for urban land use tax, real estate tax, cultivated land occupation tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax and educational surcharge (the "six taxes and one surcharge") for future reference.
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