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The Administrative License Law of the People's Republic of China (hereinafter referred to the Administrative License Law) was adopted at the fourth session of the Standing Committee of the 10th National People's Congress on August 27, 2003, and shall come into force as of July 1, 2004. This is a great event in the construction of socialist democracy and legal system of our country. In order to do a good job in the implementation of the "Administrative License Law", the State Council has issued a special Notice (No. 23 [2003] of the State Council) to make an overall disposition for the work. And the office of legal affairs under the State Council has convened a national meeting for the implementation of the Administrative License Law, putting forward specific requirements for the work. The overall and accurate implementation of the Administrative License Law is an important job for further strengthening taxation administration by law. The taxation authorities at all levels shall attach high importance to the implementation of the Administrative License Law, and do the relevant work earnestly. For this purpose, we hereby make the following notice: I. FULLY UNDERSTANDING THE SIGNIFICANCE OF IMPLEMENTING THE ADMINISTRATIVE LICENSE LAW TO THE TAXATION AUTHORITIES The Administrative License Law is another important law for regulating the common acts of the government, promulgated following the implementation of the State Compensation Law, Administrative Penalty Law and the Administrative Reconsideration Law. The enactment of the Administrative License Law is upon the needs for regulating the establishment and implementation of the administrative license, and deepening the reform of administrative examination and approval, as well as for catering for the new situations of accession to the WTO. The principles established by the Administrative License Law, namely, the principles of legality, openness, justness and fairness, convenience for the people, relief, trust protection, supervision, and the systems of the scope for establishment of an administrative license, establishment power, implementation and supervision liability, are all regulations and major reforms to the present administrative license system. Its implementation will accelerate and influence the further transformation of the government functions, advance the administration by law, better the ways of administration and improve the level of administrative license, as well as prevent and tackle corruption at its source. The taxation authorities are the important law enforcement departments of the state, and the administrative license is a major means frequently used in taxation administration. The taxation authorities must handle the relevant affairs strictly in accordance with the Administrative License Law. After the implementation of the Administrative License Law, the taxation authorities at all levels shall no longer enjoy the power to establish administrative license, and the administrative license shall be implemented strictly in accordance with the requirements, procedures, ways and time limits prescribed by the Administrative License Law. Whether this important law can be implemented effectively is significant for the taxation authorities at all levels and their working staff to perform their functions legally and effectively, for the taxation departments to consolidate various reform achievements and push forward the reform continually, and to fight corruption and build a clean government, as well as establish an excellent social image of the taxation authorities. Therefore, the working staff of the taxation authorities at all levels, especially the leading cadres, shall have a clear understanding of it. II. POSITIVELY DOING THE WORK OF STUDYING AND PUBLICIZING THE ADMINISTRATIVE LICENSE LAW, AND TRAINING THE PERSONNEL Doing the work of studying, publicizing and training of the Administrative License Law is a precondition to properly implement the Administrative License Law, and regulate the tax administrative license acts by applying the Administrative License Law voluntarily. The taxation authorities at all levels shall draw out specific work plans for studying and publicizing the Administrative License Law and training of personnel according to the particular circumstances of the corresponding regions and departments as soon as possible. The legal affair organs of taxation authorities at all levels shall act as brain-men and assistants for this. The work of studying the Administrative License Law shall be done properly. The working staff of the taxation authorities at all levels, especially the leading cadres, shall, pursuant to the requirements of the Notice of the State Council, and from the height of carrying out the important thought of "Three Represents", take the initiative in studying the Law, so as to understand the essence of the law accurately, master it exactly, and comprehend it profoundly, and change their ways of thinking, which are not in accordance with the spirit of the Administrative License Law. The taxation authorities at all levels shall make adjustment on work plans, and organize the study of the law in specially arranged time, so as to improve the quality of study and ensure the effect of the study. The training work for the implementation of the Administrative License Law shall be strengthened. The State Administration of Taxation will make trainings on the relevant personnel of the taxation authorities at the provincial level in combination with the specific work of the taxation authorities from the middle of March to the middle of April next year. All the local taxation authorities shall, in light of the work plan of the State Administration of Taxation, do properly the training work of their own organs or departments. Where conditions are mature, the regions shall make use of the existing teaching and training bases to arrange for special trainings or enrich the contents of the Administrative License Law in the existing training. The work for publicizing the Administrative License Law shall be properly done. The taxation authorities at all levels shall widely publicize the Administrative License Law by making full use of the newspapers, broadcasts, internets, and various other mass media, and by taking various lively ways, in combination with the fourth Five-Year Law Popularization Plan, so that the taxpayers may know well of the relevant provisions of the Administrative License Law, realize their various rights, fully exercise these rights, and protect their own legal rights and interests effectively, as well as make effective supervision over the work of the taxation authorities for implementation of administrative license. III. EARNESTLY DOING THE WORK OF CLEANING UP THE DOCUMENTS AND THE MAIN BODY OF TAX ADMINISTRATIVE LICENSE There are clear provisions on the main bodies who have the power to establish administrative license, and on the legal documents, procedures and systems for implementation of the administrative license in the Administrative License Law, for instance, no administrative license shall be established by any regulatory document other than the laws, administrative regulations, and local regulations, or a temporary administrative license may be established by means of a regulation of the people's government of a province, autonomous region, or municipality directly under the Central Government. A regulation may make specific requirements for the implementation of the administrative license within the scope of the matters established by the upper law, but shall not increase administrative license; for the specific conditions of administrative license, they shall not add any other condition in violation of the upper law. At present, the State Administration of Taxation is cleaning up the relevant documents in accordance with the requirements of the Administrative License Law, and will take corresponding measures for the administrative license implemented by the taxation authorities on the basis of the cleaning-up result. In order to do the work well, all the districts shall clean up the documents as soon as possible, and the relevant documents formulated by the taxation authorities at or under the provincial level independently, which are inconsistent with the requirements of the Administrative License Law, shall be ceased from execution without exception, and the follow-up administration work shall be done properly. The administrative license implemented by the local taxation authorities shall be collected as soon as possible, and the cleaning-up conditions and the Statistical Form for the Collection Result (For the Form, see the Attachment) shall be reported and sent to the department of policies and regulations under the State Administration of Taxation before December 31, 2003. In addition, the State Administration of Taxation shall also choose time to convene symposiums, and go to some of the provinces and cities to make investigation and research, and solicit opinions of the basic-level taxation authorities for implementation of the Administrative License Law. The problems found by each region in the implementation of the Administrative License Law shall be reported to the department of policies and regulations in good time. According to the provisions of the Administrative License Law, the administrative license may only be implemented by the administrative organs and the organizations that have the function of managing the public affairs authorized by laws and regulations. An administrative organ may, within the limit of its legal functions and powers, and according to the provisions of laws, regulations and rules, entrust other administrative departments to implement administrative license. Therefore, the cleaning-up of the documents by each region shall be made strictly in accordance with the provisions of the Administrative License Law. And the main body implementing the tax administrative license may be cleaned up at the same time. After the completion of all the cleaning-up work, the State Administration of Taxation will adopt proper ways to publicize to the general public the documents for establishing the tax administrative license, the matters, basis, conditions, quantities, procedures and terms of the tax administrative license, and the catalogue of all the materials required to submit and the model text of application, as well as the main body having the power to implement the tax administrative license. No organs or organizations that haven't been promulgated shall implement administrative license from the date of implementation of the Administrative License Law. IV. RESEARCHING INTO AND ESTABLISHING AND IMPROVING ALL KINDS OF MATCHING SYSTEMS There are many specific systems in the Administrative License Law, which are of innovative significance, such as: systems of one external window, electronic government affairs and information sharing, opening to the public, hearing, public bidding and auction, and supervision and inspection, etc.. In order to ensure the implementation of these systems, the State Administration of Taxation is now speeding up the research and enactment of the relevant matching measures. All the regions shall also make active investigation on establishing the above-mentioned specific systems. The relevant suggestions may be reported and sent to the State Administration of Taxation together with the Statistical Form for the Cleaning-up Result. The taxation authorities at all levels shall improve the system for putting on records the regulatory documents for future reference as well. The legal documents with respect to taxation formulated by the local people's congress, governments and their working departments, shall be sent to the State Administration of Taxation on a monthly basis after being collected by the taxation authorities at the provincial level from now on. Inspections on law enforcement shall be strengthened, which shall lay focus on whether the tax administrative license is implemented by law, whether the main body for tax administrative license is lawful, whether the fees for tax administrative license is collected according to law, and whether there are circumstances of only granting license but not making supervision or the license is valued more but the supervision is thought little. The law enforcement liability system and fault-prosecution system shall be improved so as to seriously punish the acts of implementation of tax administrative license in violation of laws. Attachment: Statistical Form for the Cleaning-up Result of Tax Administrative License (omitted) |
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