| Announcement of the State Taxation Administration on Matters Concerning the Issuance of Certificates of No Tax Arrears | | 国家税务总局关于开具《无欠税证明》有关事项的公告 |
| (Announcement No. 47 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第47号） |
| For the purposes of thoroughly implementing the spirit of the Fourth Plenary Session of the 19th CPC Central Committee, continuously advancing the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” in the tax field, actively responding to the needs of market participants, and effectively serving and facilitating taxpayers, the State Taxation Administration has decided to provide taxpayers with the service of issuance of Certificates of No Tax Arrears. The relevant matters are hereby announced as follows: | | 为深入贯彻党的十九届四中全会精神，持续推进税收领域“放管服”改革，积极回应市场主体需求，切实服务和便利纳税人，国家税务总局决定向纳税人提供《无欠税证明》开具服务，现将有关事项公告如下： |
| I. “Certificate of No Tax Arrears” means a certificate proving that a taxpayer has no tax arrears issued by a tax authority to the taxpayer upon request by the taxpayer based on the information recorded in the tax collection administration information system. | | 一、《无欠税证明》是指税务机关依纳税人申请，根据税收征管信息系统所记载的信息，为纳税人开具的表明其不存在欠税情形的证明。 |
| II. For the purpose of this Announcement, “having no tax arrears” means that a taxpayer has no record of failing to file tax returns that should have been filed in the tax collection administration information system, and has not failed to pay the following taxes that should have been paid: | | 二、本公告所称“不存在欠税情形”，是指纳税人在税收征管信息系统中，不存在应申报未申报记录且无下列应缴未缴的税款： |
| (1) The taxes that the taxpayer fails to pay during the tax payment period after filing a tax return. | | （一）办理纳税申报后，纳税人未在税款缴纳期限内缴纳的税款； |
| (2) The taxes the taxpayer fails to pay during the tax payment period after the expiration of the approved extended period for tax payment. | | （二）经批准延期缴纳的税款期限已满，纳税人未在税款缴纳期限内缴纳的税款； |
| (3) The taxes that the taxpayer fails to pay among the tax arrears payable by the taxpayer determined upon inspection by the tax authority. | | （三）税务机关检查已查定纳税人的应补税额，纳税人未缴纳的税款； |
(4) The taxes that the taxpayer fails to pay during the tax payment period among the taxes payable by the taxpayer verified by the tax authority according to Articles 27 and 35 of the Tax Collection Administration Law of the People's Republic of China.
．．．．．． | | （四）税务机关根据《中华人民共和国税收征收管理法》第二十七条、第三十五条核定纳税人的应纳税额，纳税人未在税款缴纳期限内缴纳的税款；
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