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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II DUTIES CHAPTER III WORKING REQUIREMENTS CHAPTER I GENERAL PROVISIONS Article 1. This System is established pursuant to the Law of the People's Republic of China concerning the Administration of Tax Collection and the detailed rules for the implementation thereof and the Several Opinions of the State Administration of Taxation on Further Strengthening the Work of Tax Collection and Administration (No.108 [2004] of the State Administration of Taxation) for the purpose of reinforcing the administration of tax sources, improving the services regarding the tax payment, energetically solving the problem of mitigating liabilities and neglecting administration, promoting the tax control according to law and further enhancing the tax collection and administration quality and efficiency. Article 2. A tax administrator is a functionary in a grassroots taxation organ or its tax sources administrative department that is responsible for the apportioned and classified administration of tax sources and in charge of administering taxpayers. A grassroots taxation organ as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration; and a tax sources administrative department refers to a taxation branch or a taxation office affiliated to a grassroots taxation organ or an internal tax sources administrative division (section). Article 3. A tax administrator shall, subject to the administration of a grassroots taxation organ and its tax sources administrative department, administer the tax laws, regulations and policies, and exert direct supervision over and provide services to the taxpayers within his jurisdiction and withholding agents (hereinafter referred to as taxpayers) in relation to their tax reports and other relevant matters pursuant to the duties for the taxpayers within his jurisdiction. Article 4. The system of tax administrators is a basic working system in which the taxation authorities specify the duties for vairous posts, carry out administrative responsibilities, regulate the acts committed by the taxation personnel, promote the tax source administration, and improve the services regarding tax payment pursuant to the requirements for the tax collection and administration work. The principles of combining the administration of taxpayers with the tax matters, combining administration with services, and combining territorial administration with the classified administration shall be followed for carrying out the system of tax administrators. CHAPTER II DUTIES Article 5. A tax administrator shall propagandize and implement tax laws, regulations and policies, carry out services concerning tax payment, offer taxpayers with consultation services relating to tax law and instructions on the handling of tax affairs, urge taxpayers to timely and fully report taxes pursuant to the relevant state provisions, establish and improve the accounting system and reinforce the administration of account books and vouchers. Article 6. A tax administrator shall investigate and verify the authenticity of taxation registration matters of the taxpayers within his jurisdiction, acquire such information as the merger, split-up and bankruptcy of taxpayers, acquire such taxpayer information on as their business operations elsewhere, cancellation and shutout, take control of other conditions on taxpayers like the domiciliary alteration; investigate and verify the authenticity of tax reports (including any application for tax reduction, exemption, postponement, deduction or refund, similarly hereinafter) and other matters of taxpayers, and acquire the basic information about the production, management and financial assessment of taxpayers. Article 7. A tax administrator shall urge the taxpayers within his jurisdiction to report and pay their taxes, acquire the information on any taxpayer with unpaid taxes and on his asset disposal situation, conduct daily administration and inspection to the invoices used by taxpayers, carry out an on-the-spot check to various abnormal invoices, and urge taxpayers to install and use tax controlling equipments pursuant to the requirements as set down by the taxation authority. Article 8. A tax administrator shall carry out tax payment evaluation to taxpayers within his jurisdiction, find out any abnormity and select key objects to be evaluated and analyzed by comprehensively utilizing various information, materials, evaluation indexes and early-warning values, make preliminary judgment on the authenticity and accuracy of tax reports by taxpayers; make appointments with taxpayers to talk about tax matters, and conduct on-the-spot surveys on the basis of the problem found through the evaluation and analysis; and bring forward suggestions on how to deal with the taxpayer that violates the tax administrative regulations. Article 9. Pursuant to the information storage requirements of the ¡°one-account-for-one-taxpayer¡± in the aspect of taxation materials, a tax administrator shall timely gather the production, management, financial assessment and other information in relation to taxpayers, make records for the taxpayers within his jurisdiction, and promptly sort out, update and store the information and materials regarding taxpayers so as to realize the exchange of information. Article 10. The tasks and other work assigned by the higher authorities shall be accomplished. CHAPTER III WORKING REQUIREMENTS Article 11. A tax administrator shall carry out his work in strict accordance with the responsibilities for his subordinate accounts and the working requirements, strictly implement all tax laws, regulations and policies, perform duties attached to his post and be subject to supervision consciously. Article 12. A tax administrator shall intensify his sense to serve taxpayers, seriously carry into effect all measures regarding tax payment, enhance his service level, protect the trade secrets and personnel privacy of taxpayers, and respect and protect the legitimate rights and interests of taxpayers. |
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