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 STA Bans the Advance Tax and Fee Collection in Various Forms
Category:Legislative Updates  
Subject:Fiscal policy and taxation  
Keywords:State Taxation Administration;  advance tax collection
Publish Date:10-10-2019
Lately, the General Office of the State Taxation Administration (STA) issued the Notice of Adhering to the Principle of Organizing Tax Revenues to Ensure the Effective Implementation of the Tax and Fee Reduction Policies, effective from the date of issuance.
The Notice mainly includes the collection of taxes and fees in strict accordance with laws and regulations, the total ban on the advance tax and fee collection, a good environment of organizing revenues, and the reasonable adjustment to the budget in coordination with local governments.
According to the Notice, the cuts of taxes and fees as legally required must be strictly implemented, and the collection of taxes and fees must be carried out according to laws and regulations, the act of issuing false invoices for tax fraud should be resolutely cracked down upon, “over-collection of taxes and fees” should be gravely curbed, and the refund of term-end excess input value-added tax credits should be effectively conducted.
All local tax authorities should strictly regulate the organization of tax revenues and the administration of tax collection, prohibit the advance tax and fee collection in all forms, and carry out the various tax and fee reduction and exemption policies to the full.
They should not collect taxes in advance from enterprises in violation of regulations, should not change the collection methods within a year at will, should not collect taxes before the statutory period for filing tax returns, and should not adopt any approach inconsistent with the trend of tax and fee reduction, such as the large-scale centralized repayment of tax arrears or the industry-based large-scale inspection.
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