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Since the collection of vehicle and vessel usage taxes is started, the administrations of local taxation at all levels have been unceasingly exploring new collecting methods by taking into consideration the actual situations of your respective jurisdictions and making great efforts in the aspect of strengthening the collection and organizing the revenues, and as a result, fairly good achievements have been made. However, if the relevant situation of the whole country is to be taken into consideration, the administration of collection of vehicle and vessel usage taxes is still weak, which manifests mainly in the following aspects: some regions don't think much of the collection of rare tax categories and exert careless administration thereon; some regions follow old controlling and regulating means and don't accommodate to the requirements for collection of individual vehicle and vessel usage taxes that increase rapidly; and still some regions attach little importance to strengthening the cooperation among departments or are afraid of difficulties. In order to further improve the collection efficiency and quality of vehicle and vessel usage taxes, the following requirements are brought forward pursuant to the spirit of the national conference on the administration of tax collection work for the year 2004: I. ENHANCING THE UNDERSTANDING AND STRENGTHENING THE ADMINISTRATION Although the vehicle and vessel usage tax is of small scale and difficult to collect, it plays a positive role in adjusting the distribution of incomes, enhancing the tax payment sense of taxpayers and augmenting the local fiscal revenues. Therefore, the administrations of local taxation at all levels should enhance the understanding, further strengthen the fundamental administration of collection of vehicle and vessel usage taxes, find weak links and loopholes in relation to the administration, deeply dig for the collection potentials, improve the administrative measures and operating rules, carry out the administration of scientificity and fineness and continuously improve the collection quality and level. II. IMPROVING THE COOPERATION AMONG DEPARTMENTS AND STRENGTHENING THE CONTROL AND ADMINISTRATION OF SOURCES Since the vehicles and vessels have the feature of high fluidity and being hard to be controlled and regulated, the administrations of local taxation at all levels shall rely on the support from the local governments, vigorously improve the cooperation among departments and energetically exercise control and administration of sources. On the one hand, contacts and cooperation with the public security, communications, ports and other vehicle and vessel administrative departments shall be further pushed forward, and the specific measures for controlling and regulating taxation sources shall be worked out. It is imperative to implement Article 12 of the Regulation on the Implementation of the Law of the People's Republic of China on Road Traffic Safety, focus on the key registration and inspection links regarding vehicles, and realize the synchronization of taxation and inspection by adopting the joint handling of official businesses among departments and specifying and publishing working procedures. An information transmission system regarding taxation sources shall be established together with the vehicle and vessel administrative departments so as to master the information in relation to owners of vehicles payable and untaxed and take measures to further improve the controlling and regulating system of taxation sources. On the other hand, the collection information of other tax categories concerning the vehicles within the taxation system shall be fully utilized to reinforce the control and administration of taxation sources. The archival files and information concerning the vessel and vehicle purchase tax within the state taxation system shall be utilized to accurately master taxation sources of retaining and newly added vehicles. The information and materials regarding the collection of turnover taxes upon transportation vehicles and vessels shall be used to master the taxation sources of this kind of vehicles and vessels. In addition, other administrations of state taxation and other relevant departments may be entrusted to collect taxes upon those vehicles and vessels that are difficult to be collected and hard to be controlled and administrated, and the commission therefor shall be paid according to provisions. III. FINDING OUT TAXATION SOURCES AND STOPPING UP LOOPHOLES The administrations of local taxation at all levels shall make full use of the information and materials concerning the taxation sources of vehicles and vessels collected thereby to find out the truth of taxation sources of local vehicles and vessels and to stop up loopholes from which the revenues are lost. A database concerning taxation sources of vehicle and vessel usage taxes shall be established and improved, the files thereon shall also be worked out, and the volume classification according to taxpayers and the system of one file for one vehicle shall be applied. It is imperative to strengthen the analysis and contrast and to conduct the tax payment appraisal through analyzing and contrasting the data on the collection of vehicle and vessel usage taxes thereof with the vehicle and vessel retaining data collected by the relevant department and with other data within the taxation system concerning taxes collected upon vehicles and vessels, seriously search for vehicles and vessels that aren't subject to the collection and administration, take effective measures to stop up tax loopholes and tamp the foundation for collecting vehicle and vessel usage taxes. IV. INTENSIFYING THE PUBLICITY AND ENHANCING THE TAXPAYERS' INITIATIVES TO DECLARE TAXES Considering that the vehicle and vessel usage tax is collected widely, the taxation sources thereof are scattered and most taxpayers are natural persons, the administrations of local taxation at all levels shall take flexible means and utilize various channels to extensively and deeply carry out publicities on the tax payment. The significance of paying the vehicle and vessel usage tax shall be publicized to taxpayers, and the tax collection scope, taxation standards and taxable amounts applied shall be made known to them so as to enhance their initiatives to declare taxes. The taxable items on the vehicle and vessel usage tax shall be announced to the general public during the collection period thereof, and such various forms as telephone, correspondence and short message may be taken to give a hint and urge the taxpayers to pay taxes on schedule. Those taxpayers that have not yet paid the overdue taxes shall be urged. If they fail to pay taxes after the urge is delivered, the investigation and disposal shall be intensified, and the penalties may be imposed pursuant to the Law of the People's Republic of China concerning the Administration of Tax Collection. And proper forms may be adopted to expose such failure so as to cause a warning influence. V. IMPROVING SERVICES AND FACILITATING THE PAYMENT BY TAXPAYERS The sense of service shall be enhanced and convenient and quick tax payment means shall be offered to taxpayers by considering the actual situation of your respective administrative regions. The tax payment networks convenient for taxpayers shall be established and the tax payment procedures for taxpayers shall be simplified so as to shorten the time for waiting. Where possible, some regions may continue to promote and improve the tax payment means such as the commissioned collection and the network between the taxation and banking in order to facilitate taxpayers' payment of the vehicle and vessel usage tax. |
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