I. setting the background of the announcement
For the implementation of the CPC central committee and the state council about optimization of the tax law enforcement way, deepening the reform of "pipes", improve the business environment of policy decisions, lightens the taxpayer, JiaoFeiRen (hereinafter generally referred to as taxpayers) burden of taxation administration decided to improve the managing mode of preferential tax matters, to further streamline the filing, the town land royalities "six tax one fee" for items such as information is retained for future reference management way, to declare when having to provide relevant materials to the tax authorities.
Ii. Main contents and relevant considerations of the announcement
(1) tax incentives that are retained for reference
The "six taxes and one fee" preferential items, including urban land use tax, real estate tax, cultivated land occupation tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax, and education fee surcharge, are included in the scope of this preferential information, except for urban land use tax and real estate tax reduction and exemption.
(2) the method for taxpayers to declare and enjoy tax preferences and the relevant legal liabilities
For further implement the reform of "pipes" requirements, the simplified notification, clear announcement of the taxpayers enjoy town land use tax, property tax, cultivated land usage tax, vehicle tax, stamp tax, urban maintenance and construction tax, education additional discount items for "discriminant, declare to enjoy, the relevant information retained for future reference" way to deal with. Taxpayers shall bear legal responsibility for the authenticity and legality of the documents retained for reference.
(iii) follow-up management measures
Tax authorities at all levels shall carry out follow-up management of tax deduction or exemption, such as risk management and tax inspection, in accordance with national tax laws, regulations, rules, normative documents and other provisions, after the above preferential items are subject to the management of data retention for reference. For those who should not enjoy tax reduction or exemption, the tax reduction or exemption already enjoyed shall be recovered according to law and shall be dealt with accordingly.
Implementation time
In order to ensure taxpayers enjoy the convenience of tax administration as early as possible and reduce the burden of tax administration, the "announcement" shall go into effect as of the date of promulgation.