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Interpretation of the Announcement of the State Taxation Administration on the Retention for Future Reference of the Materials on the Preferences of “Six Taxes and One Fee” Including Urban Land Use Tax
Update:2019-06-03    Source: General Office of the State Taxation Administration

  I. Background

  To implement the decisions and arrangements of the CPC Central Committee and the State Council on optimizing the tax law enforcement and further deepening the reform of “Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service”, improving the business environment and reducing the burden on the taxpayers and payers (hereinafter referred to as “the taxpayers”), the State Taxation Administration decides to improve the management of tax preference matters, further streamline the declaration documents, keep the materials on the preferences of “six taxes and one fee” including urban land use tax for future reference, and the taxpayers do not need to provide relevant materials for the tax authorities during declaration.

  II. Main Contents and Relevant Considerations

  (I) Tax preferences with materials retained for future reference

  Such taxes as urban land use tax, property tax, farmland conversion tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax, educational surcharge and “six taxes and one fee”, except the reduction or exemption of urban land use tax and property tax for difficulties, are included in the scope of material retention for future reference.

  (II) Ways for taxpayers to enjoy the tax preference and relevant legal liabilities

  The Announcement clarifies the way for taxpayers to enjoy the preferences of urban land use tax, property tax, farmland conversion tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax, educational surcharge by implementing “self-judgment, declaration and enjoying, and material retention for future reference”, in a bid to thoroughly carry forward the requirement of “streamlining administration, delegating power, strengthening regulation and improving service” and streamline the declaration procedure. The taxpayers shall bear the legal liability for the authenticity and legality of the materials kept for future reference.

  (III) Measures for follow-up management

  After keeping the preference materials mentioned above for future reference, the tax authorities at all levels shall carry out follow-up management of tax deduction or exemption according to the national tax laws, regulations, rules and normative documents, such as risk management and tax inspection. Tax preference that should not be enjoyed shall be recovered according to law and appropriate actions shall be taken.

  III. Effective date

  The Announcement shall take effect on the date of issuance to guarantee the tax convenience for taxpayers and reduce the tax burden as soon as possible.


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