Announcement No. 21 of State Taxation Administration, 2019
It is hereby announced that, to implement the decisions and arrangements of the CPC Central Committee and the State Council on optimizing the tax law enforcement and deepening the reform of “Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service”, improving the business environment and reducing the burden on the taxpayers and payers (hereinafter referred to as “the taxpayers”), the State Taxation Administration decides to implement retention for future reference of the materials on the preferences of urban land use tax, property tax, farmland conversion tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax, educational surcharge (“six taxes and one fee”). The related matters are announced as follows:
I. Taxpayers enjoying the preference of “six taxes and one fee” shall be subject to the way of “self-judgment, declaration and enjoying, and material retention for future reference”, without providing relevant materials to the tax authorities. The taxpayers shall judge whether they are eligible for the preferential conditions according to specific policies by themselves. The eligible taxpayers shall declare to enjoy the tax preference and keep the relevant materials for future reference.
II. The taxpayers shall bear the legal liability for the authenticity and legality of the materials kept for future reference on the preferences of “six taxes and one fee”.
III. The tax authorities at all levels shall carry out the follow-up management of tax deduction or exemption of “six taxes and one fee” according to the national tax laws, regulations, rules and normative documents and recover the tax preference that should not be enjoyed according to law and deal with the cases.
IV. The above regulations are not applicable to the reduction or exemption of urban land use tax and property tax for difficulties which should be subject to the current regulations.
V. The Announcement shall take effect on the day of issuance. Articles 22 and 23 of the Operating Rules for the Administration of Stamp Duty (Trial) (issued in Announcement No. 77 of State Taxation Administration, 2016, and revised in Announcement No. 31 of State Taxation Administration, 2018), Articles 41, 42 and 43 of the Operational Rules for the Administration Farmland Occupation Tax (Trial) (issued in Announcement No. 2 of State Taxation Administration, 2016, and revised in Announcement No. 31 of State Taxation Administration, 2018), Item 3 of Article 23 of the Operating Rules for the Administration of Vehicle and Vessel Tax (Trial) (issued in Announcement No. 83 of State Taxation Administration, 2015, and revised in Announcement No. 31 of State Taxation Administration, 2018) shall be repealed simultaneously.
State Taxation Administration
May 28, 2019