>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the State Administration of Taxation on Clarifying Matters Concerning the Administration of the Application for Inspection of Cross-regional Tax-related Matters [Effective]
国家税务总局关于明确跨区域涉税事项报验管理相关问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Clarifying Matters Concerning the Administration of the Application for Inspection of Cross-regional Tax-related Matters 

国家税务总局关于明确跨区域涉税事项报验管理相关问题的公告

(No. 38 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第38号)

In order to adapt to the reform of the tax collection and administration systems of state tax bureaus and local tax bureaus, the matters concerning the administration of the application for inspection of cross-regional tax-related matters after the new tax authorities have been officially established are hereby announced as follows: 为了适应国税地税征管体制改革需要,现就新税务机构挂牌后跨区域涉税事项报验管理有关事项公告如下:
I. A taxpayer who is temporarily engaged in production and business operations across provinces (autonomous regions, municipalities directly under the Central Government, and cities under separate state planning) shall complete a Report Form of Cross-regional Tax-related Matters (Annex 1), and submit it to the tax authority at the place where it is located.   一、纳税人跨省(自治区、直辖市和计划单列市)临时从事生产经营活动的,向机构所在地的税务机关填报《跨区域涉税事项报告表》(附件1)。
II. If a taxpayer renews the cross-regional business contract, it may undergo the formalities for extending the expiry date for the administration of the application for inspection with the tax authority at the place of business or at the place where it is located.   二、纳税人跨区域经营合同延期的,可以向经营地或机构所在地的税务机关办理报验管理有效期限延期手续。
III. The information on the reporting, application for inspection, extension, and feedback in respect of matters concerning the administration of the application for inspection of cross-regional tax-related matters shall be transmitted and shared in real time through the information system between the tax authority at the place where the taxpayer is located and the tax authority at the place of business.   三、跨区域报验管理事项的报告、报验、延期、反馈等信息,通过信息系统在机构所在地和经营地的税务机关之间传递,实时共享。
IV. A taxpayer who handles tax-related matters at the place of business for the first time shall apply to the tax authority at the place of business for inspection of cross-regional tax-related matters.   四、纳税人首次在经营地办理涉税事宜时,向经营地的税务机关报验跨区域涉税事项。
V. Upon completion of cross-regional business activities, a taxpayer shall submit the Feedback Form of Tax-related Matters at the Place of Business (Annex 2) to the tax authority at the place of business after settling the taxes payable to the tax authority at the place of business and completing other tax-related matters and.   五、纳税人跨区域经营活动结束后,应当结清经营地税务机关的应纳税款以及其他涉税事项,向经营地的税务机关填报《经营地涉税事项反馈表》(附件2)。
The tax authority at the place of business shall, after checking the Feedback Form of Tax-related Matters at the Place of Business, feedback the relevant information to the tax authority where the taxpayer is located in a timely manner. The taxpayer is not required to separately provide feedback to the tax authority where it is located. 经营地的税务机关核对《经营地涉税事项反馈表》后,及时将相关信息反馈给机构所在地的税务机关。纳税人不需要另行向机构所在地的税务机关反馈。
VI. The tax authority at the place where the taxpayer is located shall set up a special post responsible for receiving feedback from the tax authority at the place of business, informing the taxpayer of the information in a timely and appropriate manner, and analyzing and comparing the taxpayer's taxes that have been deducted and the taxes prepaid and tax payable in advance at the place of business. If any questionable point is found, it shall be promptly sent to the risk management department or the audit department, where it would be handled.
......
   六、机构所在地的税务机关要设置专岗,负责接收经营地的税务机关反馈信息,及时以适当方式告知纳税人,并适时对纳税人已抵减税款、在经营地已预缴税款和应预缴税款进行分析、比对,发现疑点的,及时推送至风险管理部门或者稽查部门组织应对。
......

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 【¥300.00】 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
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  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.
 
Home | About us | Disclaimer | Chinese