>>>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
 
Notice of the State Taxation Administration on Further Effectively Implementing Tax and Fee Reduction Policies [Effective]
国家税务总局关于进一步做好减税降费政策落实工作的通知 [现行有效]
【法宝引证码】

Notice of the State Taxation Administration on Further Effectively Implementing Tax and Fee Reduction Policies 

国家税务总局关于进一步做好减税降费政策落实工作的通知

(Letter No. 54 [2019] of the State Taxation Administration) (税总发〔2019〕54号)

The offices of the State Taxation Administration (“STA”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local special commissioner's offices of the STA; and all entities of the STA: 国家税务总局各省、自治区、直辖市和计划单列市税务局,国家税务总局驻各地特派员办事处,局内各单位:
Since the onset of this year, the tax authorities at all levels have resolutely implemented the decisions on and arrangements for cutting taxes and fees of the CPC Central Committee and the State Council, worked hard in a down-to-earth way, and taken a series of strong measures to ensure the smooth advancement of second-step individual income tax reform, the timely implementation of universal tax reduction policies for micro and small enterprises, the smooth implementation of the deepening of VAT reform, and the orderly advancement of the preparation for reduction of social insurance premiums and non-tax revenues, getting off to a good start for the tax and fee reduction in 2019. For the purposes of further implementing the decisions and arrangements of the CPC Central Committee and the State Council, effectively implementing in a coordinated manner the tax and fee reduction policies that are newly issued in 2019 and that have been implemented in previous years, and better serving the big picture of economic and social development, you are hereby notified of the relevant work as follows: 今年以来,各级税务机关坚决贯彻党中央、国务院关于减税降费的决策部署,真抓实干,采取一系列过硬措施,确保个人所得税第二步改革顺利推进、小微企业普惠性减税政策及时落地、深化增值税改革平稳实施、社保费及非税收入降费准备工作有序推进,实现了2019年减税降费工作的良好开局。为进一步深入贯彻党中央、国务院决策部署,统筹做好2019年新出台和以前年度已实施的减税降费政策落实工作,更好服务经济社会发展大局,现就有关工作通知如下:
I. Further profoundly understanding the importance of the comprehensive implementation of tax and fee reduction policies   一、进一步深刻认识全面落实减税降费政策的重要性
The tax authorities at all levels shall profoundly realize that both the tax and fee reduction policies issued this year and those that have been implemented in previous years are important moves for deepening supply-side structural reform, enhancing the vitality of market participants, and serving the high-quality economic development. The ineffective implementation of any of the said policies will directly affect the sense of gain of taxpayers and fee payers and the effectiveness of the entire tax and fee reduction work. Therefore, the effective implementation of both new and old tax and fee reduction policies is an important political task and a difficult task that shall be ensured by taxation departments in a solid, detailed and effective manner. The tax authorities at all levels shall, in the process of specific implementation, make reasonable arrangements and overall planning for utilizing resources and strengths so as to ensure the thorough and effective implementation of both new and old policies and ensure the effective combination of greater intensity in new policies and consolidation of old policies; and shall neither “issue IOU” in terms of newly issued policies nor diminish existing old policies so as to ensure the comprehensive and effective implementation of all tax and fee reduction policies. 各级税务机关要深刻认识到,无论是今年新出台的减税降费政策还是往年已实施的减税政策,都是深化供给侧结构性改革、增强市场主体活力、服务经济高质量发展的重要举措,任何一项政策落实不力都会直接影响纳税人和缴费人的获得感,都会直接影响整个减税降费工作的成效。因此,落实好新老减税降费政策都是税务部门必须抓实抓细抓好的重大政治任务、硬任务。各级税务机关要在具体落实过程中,合理安排、统筹调度资源和力量,确保新政策和老政策不折不扣落实到位,确保打好新政策加力和老政策固力的“组合拳”,既不能让新出台政策“打白条”,也不能让已有老政策打折扣,确保所有减税降费政策措施全面落实到位。
II. Further conducting the review of tax and fee reduction policies in a meticulous and effective manner   二、进一步细致做好减税降费政策的梳理工作
The tax authorities at all levels shall not only keep abreast of new policies but have a fair understanding of the old policies so as to ensure polices are implemented without any missing or omission or any issue unaddressed. The STA is accelerating the edition and revision of the Summary of Preferential Tax Polices to classify and review in a systematic manner all preferential tax polices currently in force as prescribed by the state in a unified manner, and will issue it to the tax authorities of all localities for reference after the completion thereof. The tax authorities of all localities shall also carefully review the preferential tax policies applicable to local regions developed by local governments upon authorization by the state to form detailed lists of preferential tax policies, and ensure the effective implementation of such policies through item-by-item comparison with the detailed lists.
......
 各级税务机关既要对新政策“了然于胸”,也要对老政策“心中有数”,确保政策落实工作无缺失、无漏项、无死角。税务总局正在抓紧编辑修订《税收优惠政策汇编》,对国家统一规定的所有现行有效的税收优惠政策进行系统地归类梳理,完成后将尽快下发给各地税务机关参考。各地税务机关也要细致梳理地方政府依据国家授权制定的本地区适用的税收优惠政策,形成税收优惠政策清册,逐项对照抓好落实。
......

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