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| Announcement of the State Taxation Administration on the Retention of the Materials on the Preferences of “Six Taxes and One Fee”, Including Urban Land Use Tax, for Future Inspection | | 国家税务总局关于城镇土地使用税等“六税一费”优惠事项资料留存备查的公告 |
| (Announcement No. 21 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第21号） |
| For the purposes of implementing the decisions and arrangements of the CPC Central Committee and the State Council for optimizing tax law enforcement methods, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” and improving the business environment, and effectively reducing the burdens on taxpayers and fee payers (hereinafter referred to as “taxpayers”), the State Taxation Administration has decided to implement the administration method of retention for future inspection of the relevant materials on the enjoyment of preferences of urban land use tax, house property tax, farmland occupation tax, vehicle and vessel tax, stamp duty, urban land use tax, and educational surtax (hereinafter referred to as “Six Taxes and One Fee”). The relevant matters are hereby announced as follows: | | 为贯彻落实党中央、国务院关于优化税务执法方式、深化“放管服”改革、改善营商环境的决策部署，切实减轻纳税人、缴费人（以下统称纳税人）负担，税务总局决定，对城镇土地使用税、房产税、耕地占用税、车船税、印花税、城市维护建设税、教育费附加（以下简称“六税一费”）享受优惠有关资料实行留存备查管理方式。现就有关事项公告如下： |
| I. Taxpayers' enjoyment of the “Six Taxes and One Fee” preferences shall be handled in the manner of “independent judgment, declaration for enjoyment, and retention of relevant materials for future inspection,” and taxpayers are no longer required to provide relevant materials to tax authorities when making a declaration. A taxpayer shall, based on the specific policies, judge, on its or his own initiative, whether it or he is eligible for enjoying any preference. A taxpayer that is eligible for enjoying any preference shall declare for enjoying the tax preference, and retain the relevant materials for future inspection. | | 一、纳税人享受“六税一费”优惠实行“自行判别、申报享受、有关资料留存备查”办理方式，申报时无须再向税务机关提供有关资料。纳税人根据具体政策规定自行判断是否符合优惠条件，符合条件的，纳税人申报享受税收优惠，并将有关资料留存备查。 |
II. Taxpayers shall assume legal liabilities for the authenticity and legality of the materials retained for future reference concerning “Six Taxes and One Fee” preferences.
．．．．．． | | 二、纳税人对“六税一费”优惠事项留存备查资料的真实性、合法性承担法律责任。
．．．．．． |
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