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Notice by the State Taxation Administration of Further Implementing Preferential Tax and Fee Policies in an Effective and Detailed Manner and Resolutely Preventing the Collection of Taxes and Fees in Violation of Regulations
[Effective]
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国家税务总局关于进一步落实落细税费优惠政策 坚决防止违规征税收费的通知
[现行有效]
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| Notice by the State Taxation Administration of Further Implementing Preferential Tax and Fee Policies in an Effective and Detailed Manner and Resolutely Preventing the Collection of Taxes and Fees in Violation of Regulations | | 国家税务总局关于进一步落实落细税费优惠政策 坚决防止违规征税收费的通知 |
| (No. 24 [2020] of the State Taxation Administration) | | （税总发〔2020〕24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; and all local special commissioner's offices 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： |
| Since the COVID-19 outbreak, the national taxation system has resolutely implemented the spirit of the important instructions given by General Secretary Xi Jinping and the decisions and arrangements made by the CPC Central Committee and the State Council, and has, in strict accordance with the requirements for effectively implementing preferential policies, getting a boost from the “non-contact” handling of tax affairs, sparing no effort in serving the big picture with data, and making intensified efforts in prevention and control of the COVID-19, made overall arrangements for effectively conducted the relevant work on supporting the prevention and control of the COVID-19 and serving the economic and social development. For the purposes of further focusing on aforementioned requirements in four aspects, ensuring the more effective implementation of preferential tax and fee policies, promoting the lawful and regulated organization of revenues, and resolutely preventing the collection of taxes and fees in violation of regulations, you are hereby notified of the relevant requirements as follows: | | 新冠肺炎疫情发生以来，全国税务系统坚决贯彻习近平总书记重要指示批示精神和党中央、国务院决策部署，紧紧围绕优惠政策落实要给力、“非接触式”办税要添力、数据服务大局要尽力、疫情防控工作要加力的要求，统筹做好支持疫情防控和服务经济社会发展相关工作。为进一步聚焦“四力”，确保税费优惠政策更好落地见效，促进依法规范组织收入，坚决防止违规征税收费，现就有关要求通知如下： |
| I. Effectively enhancing political stance and implementing preferential tax and fee policies in a comprehensive, effective and detailed manner | | 一、切实提高政治站位，全面落实落细税费优惠政策 |
The tax authorities at all levels shall thoroughly study and implement the spirit of a series of important speeches delivered, and the important instructions given, by General Secretary Xi Jinping, and, from the strategic perspectives of enhancing “the Four Consciousnesses (maintaining political integrity, thinking in big-picture terms, following the leadership core, and keeping in alignment),” increasing confidence in the path, theory, system, and culture of socialism with Chinese characteristics, and resolutely upholding General Secretary Xi Jinping's core position on the Party Central Committee and in the Party as a whole and the Party Central Committee's authority and its centralized and unified leadership, be deeply aware of the great significance of implementing the preferential tax and fee policies so as to promote in an overall manner the prevention and control of the COVID-19 and the economic and social development, and take it as a serious and great political responsibility and ensure its solid and effective implementation. All tax authorities shall further intensify the proactive assumption of responsibility and action, take powerful and effective measures to resolutely ensure that all required tax and fee exemption, rebates, reduction, deferred payment and refunds for eligible taxpayers and fee payers are put into practice, fully unleash policy benefits, effectively reduce the burdens on market participants, and consolidate and expand the effectiveness of tax cuts and fee reduction, and may by no means delay the implementation of or undercut the preferential tax and fee policies on the pretext of organizing tax and fee revenues. All tax authorities shall adhere to the good experiences and practices formed in the implementation of tax and fee reductions on a larger scale in 2019, such as the working methods of “short circle, stable process, rapid handling and optimized services, as well as ‘Nine Ones” (being led by one flag, making an overall planning, integration into one “Form,” implementation down to the root, package services, “one mouth' for answering questions, calculation based on unified standards, integrated supervision and guidance, and creation of a cohesive force), and continuously expand and introduce more effective and detailed measures to keep improving the accuracy of polices implementation and the facilitation of policy enjoyment. They shall further strengthen the follow-up evaluation and dynamic analysis of policy effects to ensure the tangible and long-term effects of various preferential tax and fee policies.
．．．．．． | | 各级税务机关要深入学习贯彻习近平总书记系列重要讲话和重要指示批示精神，从增强“四个意识”、坚定“四个自信”、做到“两个维护”的高度，深刻认识落实税费优惠政策对统筹推进疫情防控和经济社会发展的重要意义，将其作为一项严肃重大的政治责任扛牢抓实。要进一步强化主动担当作为，采取有力有效措施，坚决做到该免的免到位、该减的减到位、该降的降到位、该缓的缓到位、该退的退到位，充分释放政策红利，切实减轻市场主体负担，巩固和拓展减税降费成效，决不能以组织税费收入为由拖延落实、打折落实税费优惠政策。要坚持2019年实施更大规模减税降费中形成的“短平快优九个一”工作法等好经验好做法，并不断拓展推出更实更细举措，持续增强落实政策的精准性和享受政策的便利性。要进一步加强政策效应跟踪评估和动态分析，确保各项税费优惠政策显实效、见长效。
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