|
|
|
Announcement of the State Administration of Taxation on Clarifying the Relevant Matters concerning the Provision and Administration of the Documents of Contemporaneous Documentation Entities
[Effective]
|
|
国家税务总局关于明确同期资料主体文档提供及管理有关事项的公告
[现行有效]
|
|
|
|
|
|
|
|
|
|
|
|
| Announcement of the State Administration of Taxation on Clarifying the Relevant Matters concerning the Provision and Administration of the Documents of Contemporaneous Documentation Entities | | 国家税务总局关于明确同期资料主体文档提供及管理有关事项的公告 |
| (Announcement No. 14 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第14号） |
| For the purposes of further deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” optimizing the tax environment, simplifying the procedures for handling tax affairs, and reducing the burden of taxpayers, the relevant matters concerning the implementation of the requirements of the Announcement of the State Administration of Taxation on Matters concerning Improving the Administration of Affiliation Reporting and Contemporaneous Documentation (Announcement No. 42 [2016], SAT) for the preparation and provision of contemporaneous documentation are hereby announced as follows: | | 为进一步深化“放管服”改革，优化税收环境，简化办税程序，减轻纳税人负担，现就落实《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》（国家税务总局公告2016年第42号）关于同期资料准备及提供要求的有关事项公告如下： |
I. Where enterprises within an enterprise group that needs to prepare entity documents as required are under the jurisdiction of two or more tax authorities, the enterprise group may proactively provide them to any of the competent tax authorities. When any other enterprise within the group is required by the competent tax authority to provide entity documents, it may be exempt from provision of such documents after reporting in writing to the competent tax authority the information on the proactive provision of entity documents by the group.
．．．．．． | | 一、依照规定需要准备主体文档的企业集团，如果集团内企业分属两个以上税务机关管辖，可以选择任一企业主管税务机关主动提供主体文档。集团内其他企业被主管税务机关要求提供主体文档时，在向主管税务机关书面报告集团主动提供主体文档情况后，可免于提供。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|