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In recent years, in order to adapt to the economic globalization and the integration of regional economy, especially the new situation after China's accession to the World Trade Organization (WTO), we are opening wider and wider to the outside world, the scale and number of foreign-funded enterprises and foreign enterprises (hereinafter referred to foreign-related enterprises) are increasing day by day, the tax income from foreign-related enterprises is rising continuously and stably. In order to further standardize the administration of tax collection over foreign related enterprises, improve the administration quality and efficiency, you're hereby notified of the relevant issues as follows: I. FURTHER ENHANCING THE UNDERSTANDING OF THE IMPORTANCE OF TAX COLLECTION ADMINISTRATION AND THE PROVISION OF SERVICES CONCERNING FOREIGN-RELATED ENTERPRISES The administration of tax collection and the provision of services are the key contents in the administration of tax collection, and they influence each other and promoted each other. Only by providing taxpayers with quality services, enhancing their awareness of tax payment and obedience to law, the quality and efficiency can be further improved; only by standardized, professional and systemized administration of tax collection, the administrative management and the law enforcement ability, the tax organs can provide a platform for the incessant improvement of tax services. To improve the administration of tax collection and enhance the level of tax services are the basic objectives of tax collection reform. For the purpose of realizing these objectives, it is not only necessary to establish a regulatory management system and high quality managerial personnel team, but also make the taxpayers abide by the tax law by offering professional and high quality tax services. In order to strengthen the administration of tax collection, the State Administration of Taxation and the tax organs of all places have, in recent years, established a series of special mechanisms in the aspects of the standardization of management system, the cultivation of talents and the perfection of taxation services, which have effectively improved the level of administration of tax collection over and the provision of services to foreign-related enterprises. In recent years, when some regions were adjusting the management grades of large and medium-sized foreign-related enterprises, especially the transnational companies, and the tax professionals, they fail to take corresponding measures to perfect the administration of tax collection over and provision of services to the foreign-related enterprises, as a result, some tax collection administration rules haven't been implemented effectively, which has hindered the improvement of the quality of tax collection administration and the provision of services to the foreign-related enterprises. Foreign-related enterprises are the important front for our country to absorb foreign funds, advanced management experiences and advanced technologies available. To put into effect all tax policies is not only an important field to safeguard our country's the image in its opening to the outside world, but also a significant commitment of China made at its entry into the WTO. To further improve the quality and efficiency of taxation administration concerning foreign-related enterprises is a requirement and also an effective approach to adapt to the new situation and to offer a more internationally competitive taxation environment. Foreign-related enterprises are featured by their advanced management idea, perfect accounting system, well-established information management system and a lot of transnational transactions, thus, in the work of taxation administration, we are required to intensify the standardization of administration system and to improve the professional level of tax services so as to ensure that the overall taxation work of our country move towards specialization, standardization, systemization and modernization, and to achieve a breakthrough in the standardization and enhancement of international taxation administration of our country. Thus, all places shall further regard the work of taxation administration and taxation services concerning foreign-related enterprises, shall actively explore, perfect and adapt to the taxation administration and service mechanism of foreign-related enterprises, especially large-scale foreign-related enterprises and transnational companies. They shall integrate and regulate the existing system of taxation administration concerning foreign-related enterprises, shall attach importance to offering better and specialized taxation services, shall strengthen the communication and cooperation with the foreign-related enterprises, enhance the relationship between the tax organs and enterprises, decrease the costs of the taxpayers' law compliance, and shall create an atmosphere of faithful tax payment. II. FURTHER REGULATING THE TAX COLLECTION ADMINISTRATION CONCERNING FOREIGN-RELATED ENTERPRISES In recent years, the State Administration of Taxation have distributed the measures for the examination and evaluation of tax payment, the examination procedures for foreign-related enterprises, the procedures and measures for the settlement and payment of income tax and the taxation administrative procedures for the business among associated enterprises, which have improved the quality of taxation administration of foreign-related enterprises to a certain degree. But, in the course of implementing the above-mentioned regulations, special emphasis shall be laid on the cohesion of all links, especially on ensuring the smoothness of information, enhancing the managerial efficiency and deducting administration costs. For this reason, we should further strengthen the work procedures, rationalize the work links and regulate the taxation administration concerning foreign-related enterprises according to the uniform requirement of the taxation administration plan of the State Administration of Taxation, In light of the work procedures for the taxation administration concerning foreign-related enterprises, consultation and guidance, supervision of tax sources, examination and evaluation of tax payment (or tax payment evaluation, the same below), tax auditing, anti-evasion investigation; in the course of work, special attention shall be paid to strengthening the connection of the information of all links and the work procedures, the relevancy of all links shall be kept, a functioning mechanism, in which all links are independent from one another, but are interrelated, mutually penetrated and mutually promoting, shall be established, an integrate strength of administration shall be developed and the overall efficiency be enhanced. (1) Enhancing The Specialization Level Of Consultancy Guidance The term "consultancy and guidance" means that, on the basis of offering common services, the tax organs shall be responsible for tax consultancy and special guidance of specific taxation matters of foreign-related enterprises. The administrative tax organs for foreign-related enterprises shall not only offer general services, but also set up specialized managerial groups for different industries, be equipped with taxation liaisons, dispatch factory management groups to station in extra large enterprises, publicize and explain relevant tax laws and regulations, administrative rules and regulations, regulating documents and tax treaties by aiming at tax related matters actually occurred in the business management of enterprises, come up with specific opinions about the taxpayers' abiding by the tax law, provide the "outward" enterprises with guidance of the taxation system and tax treaties of the country where they are located, hold special trainings about the hot tax issues concerned by the enterprises, practically improve the foreign-related enterprises' level of compliance to the tax law and ability of handling tax matters, and decrease tax payment risks. (2) Intensifying The Supervision Of Tax Sources The supervision of tax sources refers to the task of establishing an information database of foreign-related enterprises, the determination, examination and approval of the matters concerning taxation, the learning and grasping the overall status of the scale and distribution of the tax sources of foreign-related enterprises. First, we shall adopt diversified methods to learn and grasp the information about accounting, production and operation of the foreign-related enterprises and analyze their risks of taxation. Second, in accordance with the laws and regulations on taxation, we shall regulate the management of the determination, examination and approval of the taxation-related matters, including the preferential treatments of taxation applied for by the foreign-related enterprises, the standard for various expenses, the deduction of property loss prior to tax payment, liquidation and cancellation. Third, we shall make full use of the taxation information, and on the basis of utilizing the data regarding the settlement and payment of income tax of foreign-related enterprises, pay attention to gathering the information of all links of taxation administration and other departments, including the information obtained through the exchange of international tax information, and establish a basic information database. Fourth, we shall establish an information liaison and trans-regional taxation coordination mechanism (which shall be implemented under a separate notice of the State Administration of Taxation). All tax administrations of foreign-related enterprises, especially the administrations of state taxes and those of local taxes, shall strengthen the exchange of information communication among them, transmit and circulate relevant information in good time, and realize that all the pertinent administrative departments for the taxation of foreign-related enterprises can share the taxation information of the headquarters, branches, business institutions, offices and associated enterprises of the large trans-provincial or trans-regional enterprises. Fifth, we shall gradually establish a taxpayer credit grade system, establish a standardized indicator system, evaluate and determine the taxpayer credit grades of the foreign-related enterprises, and take different supervisory measures according to the difference of the credit grades. (3) Paying Attention To The Quality Of The Evaluation Of Tax Payment The examination and evaluation of tax payment refers to the taxation administration method by which we conduct a preliminary examination of the integration, exactness and authentication of the information submitted by the foreign-related enterprises, then rectify the errors and fill in the loopholes when finding doubtful points and abnormal phenomenon. This method will play a role in increasing the exactness of tax returns and the rate of tax payment, impelling the foreign-related enterprises to increase the quality of tax returns, reduce or even eradicate the punishments resulted from violating the tax law. The administrative tax organs for foreign-related enterprises shall make use of the basic database to establish an examination and evaluation indicator system, shall carry out their tasks in accordance with Measures for the Examination and Tax Payment Evaluation of the Tax Returns Filed by the Foreign-funded Enterprises, Foreign Enterprises and Foreigners (State Taxation No. 72 (1998)), shall combine examination and evaluation of tax payment in the settlement and payment of income tax of foreign-related enterprises, find and address the abnormal issues concerning income tax returns in time, make full use of modern information technologies and realize the computerized examination and evaluation of tax payment. (4) Giving Full Play To The Functions Of Auditing Foreign-related enterprise tax auditing refers to the deep auditing to the authentication of the foreign-related enterprises' tax returns by means of the auditing procedures, modern auditing technologies and relevant working papers system, which propels the prevention from tax payment risks and enhances the enterprises' level of abiding by the tax law. The administrative departments for taxation concerning foreign-related enterprises shall comply with the Procedures for the Auditing of Foreign-related Taxation (No. 74 (1999)) issued by the State Administration of Taxation), perfect the relevant procedures, take advantage of information technologies, and intensify the implementation of auditing foreign-related taxation. First, they shall accept directly the tax matters in need for further auditing handed over by the link of examination and evaluation of tax payment and audit some enterprises with a certain scale by making direct choices. Second, they shall select the auditing items and determine relevant requirements for the working papers according to the actual circumstances and the key emphasis in work of each enterprise. Third, the Procedures for the Auditing of Foreign-related Taxation is a regulation of the State Administration of Taxation, the documents listed therein shall have the legal validity equivalent to that of the other taxation documents. Fourth, they shall make full use of the basic database, may not gather the information that have already been collected. When suspecting any foreign-related enterprise of international tax evasion, they shall timely transfer them to the link of anti-evasion. When finding any serious act of tax dodging and cheating, they shall timely transfer them to the auditing departments for case establishment, investigation and handling. (5) INTENSIFYING THE COMBAT AGAINST TAX EVASION The combat against tax evasion refer to the important measures of conducing investigations into and dealing with the tax evasion acts of the enterprises, especially transnational enterprises, for the purpose of preventing the loss of tax income and protecting the rights and interests of the state. All the administrative departments of taxation concerning foreign-related enterprises shall be fully aware of the seriousness of the current tax evasion problem, strictly abide by all the requirements of the State Administration of Taxation, and further intensify the combat against tax evasion. First, they shall further strengthen the management of the associated tax filing, shall investigate into, analyze and verify the overall information of the associated tax filing of the foreign-related enterprises, shall deal with the abnormal phenomena in time. Second, they shall make full use of the data gathered in the link of supervision of tax sources, especially the achievements scored in the settlement and payment of income taxes of foreign-related enterprises, the examination and evaluation of tax payment and the tax auditing, shall enhance the exactness of the selected cases, shall grasp the industry profits within their respective districts and shall intensify the regulatory force of auditing. Third, they shall strengthen the cooperation with relevant departments, shall timely turn over the tax dodging and cheating acts uncovered in work, which shall be established as cases for investigation and handling. III. STABILIZING THE WORKING POSTS OF TALENTS, AND FURTHER IMPROVE THE PROFESSIONAL QUALITY Due to the diversity and trans-regional nature of production and business of foreign-related enterprises, especially the large-scale ones, the financial calculations are quite complex, and most of the taxation problems that occur therein are international and rather complex ones. For this reason, the taxation reform experiment regions shall, on the basis of affirmative experiments required by the State Administration of Taxation, summarize their experiences, ceaselessly perfect the taxation administration concerning foreign-related enterprises and service mechanism, shall establish specific supporting measures while regulating the functions of the tax administration institutions concerning foreign-related enterprises, shall provide new experience for further deepening the reform. The regions that haven't implemented experiment of taxation reform shall maintain relatively centralized management of foreign-related enterprises. All regions shall intensify professional training to the taxation administration personnel concerning foreign-related enterprises, pay attention to the stabilization of the posts of the talents for the purpose of the effective implementation of the existing mechanism and measures for the taxation administration concerning foreign-related enterprises. (1) Stabilizing The Posts Of The Talents For the demands of the economic globalization and the swift development of information technologies to the taxation administration concerning foreign-related enterprises, all places shall be well equipped with taxation administration talents concerning foreign-related enterprises. At present, they shall lay emphasis on attaching importance to the talents of taxation administration concerning foreign-related enterprises, shall maintain the stability of their posts, particularly, the talents of examination and evaluation of tax payment, tax auditing and anti-tax evasion shall not be rashly transferred from their posts. A graded talent management system shall be actively implemented so as to create an environment in which talents are encouraged to achieve something and helped to make a success of their career, and to develop a favorable situation in which all the vitality of the talents of taxation administration concerning foreign-related enterprises are unleashed. (2) Intensifying The Training To Talents The taxation administration talents concerning foreign-related enterprises, especially large-scale foreign-related enterprises and transnational companies need all-round knowledge, besides certain fundamental theory and the knowledge of general taxation operations, the knowledge of international taxation, the application of modern information technologies, foreign languages, financial management, accounting, auditing and enterprise management is indispensable. Thus, the leaders of all levels shall have strategic foresight, make necessary investments, expand the training channel for the talents of foreign-related management, intensify the training, create conditions for them to update knowledge and foster practical composite talents. |
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