基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

国家税务总局关于清理检查开发区税收优惠政策问题的通知 Circular on Issues concerning Sorting out and Checking the Preferential Tax Policies of Development Zones

2006-05-12 22:52   我要纠错 | 打印 | 收藏 | | |

国税发[2004]9号

颁布日期:20040116  实施日期:20040116  颁布单位:国家税务总局

  GuoShuiFa [2004] No. 9

  January 16th, 2004

  The administrations of state taxation and local taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities directly under state planning:

  In recent years, there have been, in some regions, issues of formulating preferential tax policies in excess of authority and of implementing them in violation of regulations, and of deducting or exempting taxes arbitrarily in the construction of development zones, and the issue is more serious in a few regions. With a view to strengthening and regulating taxation administration on development zones, firmly putting down and correcting issues of tax deduction or exemption in excess of authority, and maintaining the dignity and unification of the state tax law, so as to ensure the orderly construction of development zones and promote the healthy development of socialist market economy, the State Administration of Taxation determines to sort out and check the preferential tax policies of development zones according to the relevant provisions of the State Council, and hereby makes the following Circular on the relevant issues:

  I. The scope of sorting out and checking the preferential tax policies

  1. The economic and technological development zones, coastal economic opening zones, high and new technology industrial development zones and other state-level gardens and zones established upon the approval of the State Council;

  2. The various development zones established upon the approval of the provincial governments; and;

  3. The various development zones established by all levels of governments themselves under the provincial level.

  II. Contents of sorting out and checking the preferential tax policies

  1. Whether, in the development zones established upon the approval of the State Council, there are issues of granting preference tax on enterprises in excess of the provisions of the uniform policies of the state:

  (1) Whether an enterprise that enjoys preferential tax policies of development zones is registered in a development zone but operates its business outside the zone;

  (2) Whether the preferential tax is granted to an enterprise whose qualifications as a “newly-established enterprise” hasn't been examined strictly; or

  (3) Whether there are issues of enlarging the scope of application for preferential tax policies, increasing preferential proportion, or extending preferential terms without permission.

  2. Whether, in the various development zones established upon the approval of the provincial governments, there are issues of formulating preferential tax policies of development zones in excess of the power of taxation administration, or issues of enjoying state-level preferential tax policies of the development zones by reference. And

  3. Whether the various development zones established by all levels of governments themselves under the provincial level have any issue of illegally formulating preferential tax policies and enjoying preferential tax policies of development zones of the state level or provincial level by reference.

  III. Methods of sorting out and checking the preferential tax policies

  The sorting out and checking of the preferential tax policies this time shall adopt methods of self-examination of the grass root tax authorities and selective examination by the upper level tax authorities. Before the end of March of 2004, the tax authorities of the cities (prefectures) or counties (districts) shall carry out self-examination and self-correction, which shall be checked and accepted by the provincial tax authorities. In the April of 2004, the State Administration of Taxation shall make selective examinations in the tax law enforcement inspection.

  IV. Requirements for the sorting out and checking of the preferential tax policies

  1. Improving understanding, earnestly strengthening the organization of and guidance to the work of sorting out and checking. It is an important act to carry out the sorting out and examination on preferential tax policies of development zones for practicing the important thought of “Three Represents”, sticking to the principle of “gathering money for the state, enforcing law for the people”, strengthening taxation administration, rectifying and regulating taxation order, and meeting with the requirements of the WTO. The tax authorities at all levels shall strengthen the concept of legal system and awareness to overall situation, strengthen organization and guidance earnestly, implement the system of top leader responsibility, and carry out the sorting out and checking work earnestly under the leadership of the departments of policy and regulation, with the coordination and cooperation of the relevant departments of taxation policy, taxation collection administration, foreign affairs, checking or supervisions, etc. Going through the motions is strictly prohibited in the sorting out so as to ensure the deepening of the inspection, and the downright sorting out, as well as getting actual effect.

  2. Performing duties, earnestly checking on, and strictly implementing the uniform preferential tax policies of development zones of the state. All levels of tax authorities shall immediately stop the enforcement of preferential tax policies of development zones formulated by the local regions in excess of authority, and propose to the organs thereof that they correct them, if the correction cannot be made temporarily, that shall be reported to the State Administration of Taxation level by level. Those preferential tax policies of development zones that are implemented in violation of regulations shall be corrected resolutely, and the taxes unpaid in the year 2003 shall be added to the original amount. Those enterprises that evade taxes or cheat in tax payment by availing themselves of the preferential tax policies of development zones shall be investigated into and punished by putting them on records according to law. In case the tax authorities fail to strictly implement the tax law, practice favoritism and malpractices, or are involved in breach of duty or derelict of duty, the responsible persons and the persons directly liable shall be punished seriously in accordance with the relevant provisions.

  3. All levels of tax authorities shall, according to the uniform disposition by the State Administration of Taxation, complete various tasks of sorting out and checking the preferential tax policies, summarize them earnestly, and report the situations to the State Administration of Taxation according to the facts. Each region shall report the summary of the work of sorting out and checking and the statement thereof to the State Administration of Taxation (department of policies and regulations) before the end of March of 2004.

  Annex: Statistical Form of the Situations on Sorting out and Checking the Preferential Tax Policies of Development Zones (Omitted)

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371