Measures for the Protection of Taxes and Fees of the Ningxia Hui Autonomous Region

Chapter I General Provisions Article 1 In order to strengthen the collection and management of taxes and fees collected by tax authorities (hereinafter referred to as "taxes and fees"), to safeguard the revenue from taxes and fees, and to protect the lawful rights and interests of taxpayers and fee-payers, these Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Taxation and the Law on the Administration of Taxation and the Program for Deepening Reforms of the Party and State Institutions, taking into account the actual situation of our region. , combined with the actual situation of our district, this Measures is formulated. Article 2 These Measures shall apply to the work of tax and fee protection in the administrative area of our district. The tax and fee guarantee referred to in these Measures refers to the general name of the support, assistance, supervision and management measures taken by the people's governments at all levels and the relevant departments and units in our region to guarantee the timely and full collection and deposit of taxes and fees in accordance with the characteristics and requirements of tax and fee management. Chapter II Protection Mechanism Article 3 The people's governments at or above the county level shall strengthen the leadership of the work of tax and fee protection, and establish a pattern of tax and fee ****governance with the main responsibility of finance and taxation, departmental cooperation, social synergy, and public participation to form a strong synergy for the comprehensive management of taxes and fees. Township people's governments and street offices shall assist in the comprehensive governance of taxes and fees in their administrative areas. Article 4 The financial and taxation authorities at all levels in the autonomous region shall be responsible for the specific work of collecting and safeguarding taxes and fees in the administrative area. Article 5 The people's governments at or above the county level and the relevant departments shall support the tax authorities to collect taxes and fees in accordance with law. Where the people's governments at or above the county level and the relevant departments formulate documents relating to the management of taxes and fees, they shall consult the tax authorities at their respective levels. Article 6 The tax authorities shall, in accordance with the actual economic development and the status of tax sources, as well as policy changes, scientific forecasts of tax and fee revenues, and timely financial departments at the same level to provide the completion of the tax and fee, the factors of change in the increase and decrease of income and policy changes in the impact of the prediction of the analysis of the preparation of tax and fee revenue budgets for the financial sector and to strengthen the basis for financial budget management. Article 7 The people's governments at or above the county level shall establish and improve the system of tax and fee-related information exchange. Relying on the autonomous region comprehensive tax information *** enjoyment platform, the organization of relevant departments and units to achieve tax-related and fee-related information exchange and *** enjoyment. Article 8 The relevant departments and units shall, in accordance with the provisions of these Measures, provide the tax authorities with timely, accurate and complete tax-related and fee-related information formed in the course of performing their duties, and assist in the work of tax and fee protection. Article 9 The tax authorities shall, in accordance with the law, use and properly keep the tax-related and fee-related information provided by the relevant departments and units, and shall not use it for matters unrelated to tax and fee protection work or disclose it to a third party. Article 10 If the relevant departments and units need information on tax and fee collection and management for the purpose of strengthening administrative work, the tax authorities shall provide such information in accordance with the law. Chapter III Tax and Fee Assistance Article 11 The relevant departments and units shall provide the tax authorities with tax-related and fee-related information in their possession relating to the collection and payment of taxes and fees. Where an autonomous region's comprehensive tax control information **** enjoyment platform has been put on line, tax-related and fee-related information can be provided through the platform.

(I) Development and reform departments. Provide information on the approval, filing and ratification of key construction projects, joint incentive objects for trustworthiness and joint disciplinary objects for breach of trust.

(ii) education sector. Provide the implementation of academic education, pre-school education, self-study exams and other cultural education, private school registration, change and cancellation of information, information on academic education student registration, in the relevant departments of the qualification of overseas educational institutions for the record, independent legal person Chinese-foreign cooperative educational institutions and other information.

(3) Science and Technology Department. Provide high-tech enterprise identification, technology development and transfer contract identification and registration information, and provide information on foreigners working in Ningxia.

(4) Industry and Information Technology Department. Provide information on the approval of technological reform projects.

(E) public security departments. Provide vehicle registration, annual inspection, scrapping information, foreigner residence permit issuance, legal representatives for passports and other information, entry and exit personnel and entry and exit document information, relevant information on the expatriate personnel, the basic information on the household population, the death of the population cancellation of the household registration and other information.

(F) civil affairs departments. Provide information on social organizations, social service institutions and foundations, information on the list of social organizations qualified for pre-tax deduction of public welfare donations, and information on marital status.

(VII) financial sector. Provide information on the state's financial subsidies to enterprises, the allocation and settlement of funds for government investment projects and government procurement projects.

(viii) Human resources and social security departments. Provide information on the issuance of Employment and Entrepreneurship Certificates, information on various types of training institutions, information on social insurance participation and payment, information on social security card holders, information on the student registration of relevant technical colleges and universities, information on the vocational qualifications of skilled personnel, and information on the number of hours of public courses for continuing education of professional and technical personnel.

(ix) natural resources sector. Provide real estate registration and licensing information, real estate cadastre information, land use right grant, transfer, retrieval and other information, land law violations investigated and dealt with information, prospecting rights, mining rights license issuance and transfer of information and other natural resources information.

(J) ecological environment sector. Provides information on the comprehensive list of environmental protection, the national list of hazardous wastes, the amount of pollutants emitted by enterprises, as well as the decision to penalize enterprises for violating environmental protection laws and regulations.

(xi) Housing and Urban-Rural Construction Department. Provide information on engineering bidding projects, the signing of the winning contract, construction capital investment, construction permits issued for building projects, foreign construction enterprises, commercial property pre-sale permits, online record of commercial property pre-sale, acceptance of construction works for the record information, construction information on urban road projects, information about housing rental, housing fund management agency information about housing fund loans, repayment, and so on.

(xii) Transportation Department. Various types of vehicle operating permits issued, canceled information, foreign vehicles engaged in transportation business record information, non-urban highways, road projects, construction information and project payments and other information.

(xiii) water conservancy department. Provide water conservancy project bidding, construction progress and project payment settlement information.

(xiv) agricultural and rural departments. Provide agricultural industrialization leading enterprises identified information, engaged in agricultural production tractor, combine harvester registration, scrapping, annual inspection and other information.

(xv) Commerce Department. Provide information on export trade, "going out" enterprise information, foreign-invested enterprises newly established list of information, the previous year has been qualified for foreign trade business list of information, investment projects identified enterprise information, due to violations of the provisions of the business sector by the business sector of the list of administrative penalties, and other information.

(16) culture and tourism sector. Provide cultural (cultural relics) business units set up, change, cancel information and individual actors and performance brokers registration and filing information.

(xvii) health sector. Provide medical institutions set up for approval, practice registration, change registration and cancellation information, information on birth medical certificates, one-child and other information.

(xviii) audit department. In the audit work found that the audited unit there are tax-related issues, should promptly provide tax-related clues to the tax authorities, and assist in providing relevant tax audit information and other information.

(xix) Market supervision and management departments. Provide enterprises and some tax-related individual business establishments, changes, cancellation, revocation of registration information, shareholders and legal representatives to change the information, shareholders' capital contribution filing information, with refined oil products testing qualification of the organization list information, foreign patents in the territory of the use of information, such as the transfer.

(xx) State-owned Assets Supervision Department. Provide information on the transfer of property rights of supervisory enterprises, gratuitous transfer of information, supervisory enterprise group directory and branches, members of the unit directory, supervisory enterprises, the total amount of wages approved program and other information.

(xxi) sports department. Provide information on the scale, revenue and income of athletes, coaches, referees, etc. of sports competitions organized by this department within the administrative region, as well as other relevant competitions and other information held by the department.

(xxii) statistics department. Provide the national economy and social development of the main economic indicators, sub-industry value added, business income of enterprises above designated size, profits, wages, the output of major products and other information.

(xxiii) medical insurance department. Provide information on the medical insurance information system recorded in the personal burden of medical expenses.

(xxiv) public **** resources trading department. Provide information on government tenders, land transactions and other transactions involving public **** resources.

(xxv) Copyright Administration. Provide information on the use and transfer of copyrights within the territory, the use or transfer of foreign copyrights in the territory and other information.

(xxvi) Federation of the Disabled. Provides information on the issuance of Disabled Persons' Certificates.

(xxvii) Customs Department. Provide information such as the list of enterprises recognized as certified enterprises and the management of enterprises in breach of trust, the list of various types of enterprises under customs credit management, the list of enterprises that have been given administrative penalties by the Customs for violating customs laws and regulations, information on taxpayers' declarations, information on export commodities and total amount of data of exporting enterprises, and information on imported machinery and equipment.

(xxviii) The People's Bank of China, the Banking and Insurance Supervision, the Securities and Futures Commission and other departments and commercial banks. To assist in the provision of enterprise account opening, enterprise equity transfer, property rights trading information, the relevant units and personnel within the holding of shares of overseas companies information, housing mortgage loans, repayment information, the enterprise in the bank's capital transactions and other information.

(29) foreign exchange management. In accordance with the principles of "interoperability, coordinated supervision, risk *** governance, simplicity and ease of use", the relevant foreign exchange revenues and expenditures and other conditions for monitoring, assessment and early warning, to improve the detection, investigation and handling of violations of the timeliness and accuracy. At the same time, based on the classification and management information of enterprises ***shared by both sides***, the two sides will implement joint incentives, rewards and penalties, and realize the exchange of information, supervisory interaction and mutual recognition of results.

(xxx) Power supply, water supply, gas supply sector. Provide relevant information on the use of electricity, water and gas by enterprises.

In addition to the above departments and units other than the relevant government departments, according to the need should also be in accordance with the provisions of this approach, to provide management matters arising from the information involving taxes and fees.