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Being aware that the tax authorities of some areas, in the promotion of electronic tax filing, fail to do adequate publicity and directive work, fail to follow the principles of free will and charge-free, and take charges from the taxpayers explicitly or disguisedly, therefore, the State Administration of Taxation restates the provisions as follows: I. In the promotion of electronic tax filing, the tax authorities of the localities must make thorough publicizing, do the directive and assisting work, and may not force the taxpayers by any means or methods to implement electronic filing. II. In the promotion of electronic tax filing, if tax proxy is really needed, the principle of taxpayers' free will shall be observed, and tax proxy shall not be promoted forcibly. III. In the acceptance of tax filing by the taxpayers, the tax authorities of the localities shall be strictly prohibited from taking any charges from the taxpayers, neither may they take any charges from the taxpayers through a third party, such as tax proxies and other intermediary agencies. IV. To avoid the occurrence of the similar problems, the tax authorities of the localities shall strictly follow the provisions of the State Administration of Taxation on separation of tax proxies from the tax authorities, shall inspect the separation of tax proxies from the tax authorities and strengthen the supervision and inspection of the tax proxies. |
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