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Tax deduction and exemption is an important means to adjust economy and distribution. Enforcing the administration of tax deduction and exemption is of great importance and significance to fully facilitate the functions of tax leverage, to intensify the administration of taxation sources and levies, to collect taxes according to law, to collect all the due taxes and to do a good job of organizing collection work. In recent years, the administration of tax deduction and exemption is being intensified unceasingly. However, there still exist some problems that cannot be ignored. In the 2004 national census of tax deduction and exemption, it was found that some regions haven't reported tax deduction and exemption according to relevant provisions, some regions haven't carried out strict examination and approval over tax reduction and exemption, some regions have unclear situations and disorderly administration of tax deduction and exemption and some regions have imperfect or false accounting system. The aforesaid problems have, to some extent, unfavorable impacts on turning the state tax money into the treasury in full amount in a timely manner, on the implementation of state policies and the work quality of tax collection and must be solved as soon as possible. Therefore, the State Administration of Taxation requires the administrations of taxation at all levels to attach great importance to the work of tax deduction and exemption and intensify the administration of tax deduction and exemption. We hereby notify as follows: 1. We should straighten out and rectify tax deduction and exemption and do a good job of the archival filing thereof. Combining with the 2004 census of tax deduction and exemption, an all-round clarification of tax deduction and exemption shall be undertaken, and strictly according to the relevant policies, an earnest examination and approval shall be conducted on all the taxpayers who enjoy the preferential policies of tax deduction or exemption and the scope and extend thereof as well. Where anyone is found to fail to meet the conditions of enjoying tax preferential policies, the right thereof shall be revoked; where any favorable treatment is overdone, it shall be corrected resolutely and the due tax fine shall be supplemented immediately; where anyone who shall enjoy preferential policies fail to enjoy them, the preferential policies shall be presented home so as to ensure the effective implementation of state policies; where any deduction or exemption expires, it shall be sorted out and abolished in a timely manner. Any tax deduction or exemption beyond the power thereof shall be resolutely prevented and curbed. 2. We should firmly implement the report system of tax deduction and exemption. According to the provisions of laws on tax collection and administration, the tax deduction or exemption before collection shall be fully reported. For any taxpayer who requires to enjoy the treatment of tax deduction or exemption, whether or not there incurs any due tax in the period of tax deduction or exemption, the tax deduction or exemption situation thereof shall be reported so as to effectively take control of the situation of any occurrence of tax deduction or exemption or any alteration of taxation sources. Any tax deduction or exemption as refunded from the treasury shall be reported as well according to relevant provisions. Whoever fails to report in a timely manner or conducts any false report shall be punished according to the relevant provisions of laws on tax collection and administration. 3. We should strictly administer the examination and approval of tax deduction and exemption. The report of any taxpayer on tax deduction and exemption before collection or that as refunded from the treasury shall be subject to earnest approval so as to prevent any false use of the deduction and exemption scope, the tax rate or extent of deduction and exemption. We should make strict checks so as to prevent any tax loss as incurred by work mistakes, firmly stop any corrupted act in the examination and approval of tax deduction and exemption and strengthen the internal supervision and control system and the responsibility system of the examination and approval of tax reduction and exemption. 4. We should regulate the accounting of tax deduction and exemption. On the basis of the all-round report and strict examination and approval, any tax deduction and exemption before collection and that as refunded from the treasury shall all be included into tax accounting. For any deduction and exemption before collection, the tax deduction and exemption accounting thereof shall be based on the report form after examination and approval. For any tax deduction and exemption as refunded from the treasury, the accounting thereof shall be based on the relevant examination and approval documents. The accounting results thereof shall be faithfully reported according to relevant provisions in a timely manner. Any failure to report or artificially false report shall be eradicated. We shall actively undertake the situation analysis on tax deduction and exemption, make full use of accounting results to promote the administration of taxation sources and strengthen the organization of collection work. 5. We should reinforce the basic work of the administration of tax deduction and exemption. The administration of taxation at local levels shall, on the basis of carefully straightening out the situations of tax deduction and exemption, establish archival files on such detailed facts as the policy basis for taxpayers to enjoy preferential tax deduction and exemption, the scope, applicable tax rate or proportion, historical data base of tax deduction and exemption, etc., which shall be included into the "uniform account" administration of taxpayers. We should regard tax deduction and exemption situation as an important content of the administration of tax sources, conduct follow-up examinations on a periodical base, attach attention to any new situation or problem arising in the implementation of tax deduction and exemption, and make researches and take measures to intensify the administration thereof. |
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