Measures for the Guarantee of Tax Collection in Beijing Municipality
Measures for the Guarantee of Tax Collection in Beijing Municipality
· Document Number：Order No. 271 of the People's Government of Beijing Municipality
· Area of Law： Taxation
· Level of Authority： Local Government Rules
· Date issued：07-11-2016
· Effective Date：09-01-2016
· Status： Effective
· Issuing Authority： People's Government of Beijing Municipality
Order of the People's Government of Beijing Municipality
The Measures for the Guarantee of Tax Collection in Beijing Municipality, as deliberated and adopted at the 120th executive meeting of the People's Government of Beijing Municipality on June 21, 2016, is hereby issued, and shall come into force on September 1, 2016.
Mayor: Wang Anshun
July 11, 2016
Measures for the Guarantee ofTax Collection in Beijing Municipality
Article 1 In order to promote the sharing of information about tax collection, strengthen taxlaw enforcement assistance, guarantee tax revenues, and protectthe lawful rightsandinterests of taxpayers,these Measures are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof and in light of the actual circumstances of this Municipality.
Article 2 These Measures shall apply to the guarantee activities relating to tax collection, such as the provision of tax-related information and tax law enforcement assistance, among others, conducted by the tax authorities and relevant government departments of this Municipality.
Article 3 The people's governments of this Municipality and districts shall strengthen the leadership over the guarantee of tax collection, and establish and improve the coordination mechanisms for the guarantee of tax collection, coordinate with tax authorities and relevant government departments in effectively providing guarantee for tax collection, supervise and assess the guarantee work, and include the expenses for providing guarantee for tax collection in financial budgets.
Article 4 The tax authorities of this Municipality and districts shall take charge of providing guarantee for tax collection within their respective administrative regions.
The relevant government departments of industry and commerce, civil affairs,institutional organization, land, housing and urban-rural development, press, publication, radio, film and television, intellectual property, human resources and social security, science and technology, public security and culture, etc., shall, according to their respective functions and the provisions of these Measures, effectively conduct the relevant work concerning the guarantee of tax collection.
Article 5 Relevant government departments shall, in accordance with the provisions of these Measures, provide tax authorities with the tax-related information formed during these departments' performance of their functions. The tax-related information provided by relevant government departments shall be accurate and complete.
Tax authorities shall use in accordance with the law and properly keep the tax-related information provided by relevant government departments, and may not use such information for any matter irrelevant to the guarantee of tax collection nor disclose it to a third party.
Where a relevant government department needs any information about the administration of tax collection due to the administrative work, the tax authority shall provide such information in accordance with the law.
Article 6 The following information falls within the scope of tax-related information:
(1) Information about the formation, alteration and deregistration of an enterprise, public institution, social organization, individual industrial and commercial household, and the resident representative office of a foreign enterprise, among others.
(2) Information about the equity change of an enterprise, and the registration and recordation of overseas investment made by a domestic enterprise, among others.
(3) Information about land ownership registration, and the approval, assignment or transfer of construction land, among others.
(4) Information about transactions of newly-built commercial housing, transactions of houses in stock, housing registration, and building expropriation compensation, among others.
(5) Information about the recordation of a contract on the construction of a building project, the recordation of a non-local construction enterprise, the completion of a construction project, among others.
(6) Information about the registration and recordation, among others, of a patent right or a copyright.
(7) Information about social insurances, such as basic pension insurance, basic medical insurance, employment injury insurance, unemployment insurance or maternity insurance, among others.
(8) lists of accredited high-tech enterprises, and accredited and registered contracts on entrusting any external party to conduct research and development, among others.
(9) Information about the entry and exit of foreigners.
(10) Information about the accommodation industry, such as guesthouses and hotels, among others.
(11) Information about the disabled and their employment, among others.
(12) motor vehicle registration and operation, among others.
(13) transactions of forest rights, cultural rights, intellectual property, financial assets, and mineral rights and other transaction information.
(14) the exploration of mines, geothermal water, mineral water and other mineral resources.
(15) commercial performances, lottery sales, and charitable donations, among others.
(16) Other tax-related information.
Article 7 Tax authorities and relevant government departments shall determine through consultation the specific scopes, standards, calibers, manners, time limits and other matters of the provision of the tax-related information.
Tax authorities and relevant government departments shall keep confidential the state secrets, trade secrets, and personal privacy involved in the tax-related information.
Article 8 Tax authorities shall expand the channels for collection of tax-related information by various means, and extensively collect tax-related information.
Tax authorities shall take the initiative to get the tax-related information from the people's courts, financial regulators, commercial banks and other financial institutions.
Article 9 Tax authorities shall establish tax law enforcement assistance mechanisms together with relevant government departments, and, where tax authorities need the assistance of relevant government departments due to the performance of tax collection functions, the relevant government departments shall provide assistance within the scope of their respective functions.
Article 10 Where a relevant government department finds any suspected violation of the tax law in the process of performing its functions, it shall notify the tax authority in a timely manner; or where the relevant government department finds a case under its investigation is under the jurisdiction of the tax authority, it shall transfer the case to the tax authority in accordance with the law. The tax authority shall investigate and punish the violation thereof in accordance with the law, and feed back the handling results in a timely manner.
Article 11 An enterprise registration authority shall notify a taxpayer that needs to undergo the deregistration formalities to cancel the tax registration beforehand; and, if the taxpayer fails to cancel the tax registration beforehand, the enterprise registration authority shall not handle the relevant deregistration formalities.
Article 12 The tax authorities that take preservative measures of taxation or mandatory enforcement measures for the immovable properties of entities or individuals shall issue assistance enforcement documents to the immovable property registration administrative departments, and the immovable propertyregistration administrative departments shall suspend the handling of the relevant registration formalities in accordance with the law.
Article 13 The tax authorities that take preservative measures of taxation or mandatory enforcement measures for the vehicles of entities and individuals shall issue assistance enforcement documents to vehicle registration administrative departments, and the immovable propertyregistration administrative departments shall suspend the handling of relevant registration formalities in accordance with the law.
Article 14 The tax authorities that make the decision of prohibiting the personnel with tax arrears from exiting China shall notify the entry-exit frontier inspection authorities in a timely manner, and the entry-exit frontier inspection authorities shall prevent such person from exiting China in accordance with the law.
Article 15 All entities and individuals shall have the right to report the violations of tax laws and regulations, and the tax authorities shall, after receiving a report, investigate and handle it in a timely manner, and keep confidential the information about the informant.Where a report is verified to be true upon investigation, the tax authority shall reward the informant in accordance with the relevant provisions.
Article 16 Where any of the following conducts is committed as in violation of the provisions of these Measures, the appointment or removal authority or the supervisory authorityshall, in accordance with the provisions of relevant laws, regulations and rules,give an administrative sanction to or implement administrative accountability for theperson in charge and other liable persons according to its administration power; or where the conduct is criminally punishable, the offender shall be held criminally liable in accordance with the law:
(1) Any functionary of a tax authority uses tax-related information for any matter unrelated to the guarantee of tax collection or discloses such information to a third party.
(2) A relevant government department fails to perform the functions of provision of tax-related information or tax law enforcement assistance as required, resulting in loss of tax revenues.
Article 17 These Measures shall come into force on September 1, 2016.