iSinoLaw Weekly
¤¤µØªk«ßºô¨C©P§ó·s
Volume 25, July 10 ¡V July 16, 2006
²Ä25´Á¡A2006¦~7¤ë10 -
The State Administration of
Taxation issued a notice to further strengthen the administration of filing tax
return by cargo transportation enterprises
In order to further increase the standard concerning filing tax return and levy of tax from cargo transportation enterprises, the State Administration of Taxation promulgated the ¡§Notice of the State Taxation Administration on Strengthening the Administration of Filing Tax Return by Cargo Transportation Enterprises¡¨ (iSinolaw Reference ID: 10017398, hereinafter referred to as the Notice) on July 10, 2006 so as to request all local authorities to strengthen the administration of filing tax return by cargo transportation enterprises.
Under the Notice, the invoice-issuing unit shall fill in and submit the list of cargo transportation invoices in compliance with the relevant provisions in the document Guo Shui Fa [2003] No.121.
When local tax bureau issues a cargo transportation invoice for others, it shall comply with the relevant provisions to issue the cargo transportation invoice after the levy of the tax, and shall fill in the ¡§List Concerning Local Tax Bureau Issuing the Cargo Transportation Invoices for others¡¨ on the cargo transportation invoice. When the taxpayer who issues invoices for himself files the business tax return, such taxpayer shall submit paper document and electronic information of the ¡§List of Cargo Transportation Invoice of Self-Issuing Taxpayer¡¨ to competent local tax bureau apart from the business tax return. When the intermedia insitution issuing cargo transportation invoices for others, it shall withhold the tax before issuing the cargo transportation invoice. After the intermedia insitution which issuing the invoice for others remited the withholding tax, it shall submit paper document and electronic information of the ¡§List Concerning the Intermedia Institution Issuing Cargo Transportation Invoice for others¡¨ within the time limit for tax return prescribed by the competent local tax bureau.
Regarding the verification of the List of Cargo Tansportation Invoice, the Notice provides that when tax levy department of local tax bureau receives the tax return of the self-issuing taxpayer and the list concerning the intermedia institution issuing cargo transportation invoice for others and withholding tax, he shall conscientiously check the amount of the collected paper list, amount of collected electronic information and amount of tax payment. When the national tax bureau receives credit declaration concerning the cargo transportation invoice of ordinary value added taxpayer, he shall strictly check whether the amount of declaration paper list collected is consistent with the amount of electronic information collected, whether the input information of the list is accurate and standardized.
Moreover, the Notice requires that when competent tax authority receive the tax return of enterprise income tax by self-issuing taxpayer, he shall compare the amount on cargo trasportation invoice which is issued to outsider and amount of revenue of declaration of enterprise income tax. Where the amount of revenue for the declaration of enterprise income tax is lower than total amount of invoice of cargo trasportation industry issued to outsider, the competent tax authority shall investigate and make corresponding taxation adjustment.
The promulgation and implementation of the Notice will propose stricter requirements regarding the administration of filing tax return by cargo transportation enterprises and further increase the standard of the national taxation departments in taxation monitor in respect of cargo transportation enterprises.
(Translator: JS)
1. Laws and
Regulations Promulgated in the Week
NO |
Title |
Promulgation Date |
Effective Date |
1 |
Circular of the State
Administration of Work Safety on the Situations Concerning the Work of Business
License for Hazardous Chemicals |
|
|
2 |
Notice of the Ministry of
Communications on Organizing the Occupational Qualification Examination
2006 of Supervising Engineers of Road
and Water Transportation Projects |
|
|
3 |
Urgent Notice of the
General Office of the Ministry of Communications on Strengthening the Safety
Supervision on the Construction of Communications Projects |
|
|
4 |
Public Announcement of the
Stock Issuance Examination and Verification Committee of |
|
|
5 |
Urgent Notice of the
General Office of the People¡¦s Government of Zibo Municipality on Practically
Accomplishing the Work Safety and Social Stability in High Temperature Condition |
|
|
6 |
Public Announcement of the
Ministry of Commerce on Adjusting the Anti-dumping Duty Rate on Toluene
Diisocyanate from Japan Mitsui takeda chemicals, inc. |
|
|
7 |
Decision of the State Patriotic Health Movement Committee on
Naming Eight Cities (Regions) Including Rizhao of Shandong Province as the
National Sanitary City (Region) |
|
|
8 |
Notice of the Ministry of
Commerce on Accomplishing the Implementation of the ¡§System of Monitoring the
Statistics and Reports of Key Circulation Enterprises¡¨ |
|
|
9 |
Public Announcement No.53
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business
Transactions |
|
|
10 |
Public Announcement No.52
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business
Transactions |
|
|
11 |
Notice of |
|
|
12 |
Urgent Notice of the State
Administration of Work Safety and the State Administration of Coal Mine
Safety on Strengthening the Safety Administration of Explosives |
|
|
13 |
Public Announcement of the
Stock Issuance Examination and Verification Committee of |
|
|
14 |
Letter of the Labor and
Social Security Bureau of |
|
|
15 |
Notice of the Office of
Work Safety Administration Committee of the Ministry of Construction on
Issuing the ¡§Situation Analysis and Work Summary of the National Construction
Work Safety of the First Half of 2006 and the Key Points of the Second Half
of |
|
|
16 |
Notice of the Shenzhen
Stock Exchange on Issuing the ¡§Administration Rules on Raising Funds by
Listed Medium and Small |
|
|
17 |
Administration Rules on
Raising Funds by Listed Medium and Small |
|
|
18 |
Notice of the |
|
|
19 |
Opinions of the State
Administration of Work Safety on the Relevant Issues Concerning the Work
Safety Licenses for Factories Including Natural Gas Cleaning Factories |
|
|
20 |
Public Announcement No.51
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business
Transactions |
|
|
21 |
Notice of the General
Office of the People¡¦s Government of Hangzhou Municipality on Forwarding the
Opinions of Municipal Bureau of Commodity Price on Implementing the Work of
Launching Price Supervision Service in Communities |
|
|
22 |
Notice of the Ministry of
Construction on Approving 12 National Construction Standard Design Including
the ¡§Energy Economizing Reform of Existing Construction (I)¡¨ |
|
|
23 |
Public Announcement of the
Ministry of Commerce on Proposing to Implement Punishment for the Unpaid
Bid-winning Earnest Money on Enterprises of Second Bidding in 2006 for
Quantity of Export License of Textiles Exported to Europe and the U.S. |
|
|
24 |
Notice of the State
Tobacco Monopoly Bureau on Carrying Out the Verification and Registration of
Judges of the Tobacco Industry National-level Occupational Skills Competition
|
|
|
25 |
Public Announcement of the
State Administration of Work Safety on Repealing 15 Industrial Standards of
Work Safety |
|
|
26 |
Notice of the State Food
and Drug Administration on Repealing the ¡§Notice of the Relevant Issues
Concerning Resuming the Sanction Number of the Terminated Varieties After
Terminating the Protection of Protected Traditional Chinese Medicine
Varieties¡¨ |
|
|
27 |
Notice of the State
Administration of Radio Film and Television on Issuing the ¡§Interim
Provisions on the Administration System of Filing and Publicity of
Domestically Made TV Cartoons¡¨ |
|
|
28 |
Interim Provisions on the
Administration System of Filing and Publicity of Domestically Made TV Cartoons |
|
|
29 |
Public Announcement of the
Ministry of Commerce on the Primary Arbitration of the Import Nonyl Phenol Originated
from |
|
|
30 |
Public Announcement of the
|
|
|
31 |
Announcement of the
Ministry of Information Industry on Adjusting and Unifying the Access Code of
the Short Message Service |
|
|
32 |
Public Announcement of the
Ministry of Land and Resources on Implementing the ¡§Scheme on the Amendment
to the Returns Evaluation Method for Evaluating the Mining Rights ¡¨ |
|
|
33 |
Public Announcement of the
Ministry of Land and Resources on the Ninth Batch of Development Zones in
Implementing the Four-reaching Scopes |
|
|
34 |
Public Announcement of the
Stock Issuance Examination and Verification Committee of |
|
|
35 |
Reply of Public Health
Office of Hunan Province on Verifying and Approving the Report on Pre-evaluating
Occupational Disease Hazard (Radiation-proof) in the Construction of
Accelerator Room of the Affiliated Hospital of Xiangnan College |
|
|
36 |
Reply of Public Health
Office of |
|
|
37 |
Notice of the General
Office of the Ministry of Construction on Supervising and Inspecting the
Implementation of the Measures for Administration of City Green Line |
|
|
38 |
Notice of the State Administration
of Work Safety on Conscientiously Implementing the Opinions of the State
Council on Further Strengthening the Firefighting Work |
|
|
39 |
Notice of the State
Administration of Taxation on Strengthening the Administration of Tax Declaration
of Cargo Transportation Enterprises |
|
|
40 |
Urgent Notice of the
General Office of the State Council on Practically Strengthening the Safety
Administration of Civil Explosives |
|
|
41 |
Public Announcement of the
National Development and Reform Commission on Approving the Numbers, Names
and Effective Dates of 94 Industrial Standards for the Textile, Coal, Oil and
Natural Gas, Boiler Pressure Container Industries |
|
|
2. Laws and
Regulations Coming into Force in the Week
NO |
Title |
Promulgation Date |
Effective Date |
1 |
Circular of the State
Administration of Work Safety on the Situations Concerning the Work of Business
License for Hazardous Chemicals |
|
|
2 |
Notice of the Ministry of
Communications on Organizing the Occupational Qualification Examination
2006 of Supervising Engineers of Road
and Water Transportation Projects |
|
|
3 |
Urgent Notice
of the General Office of the Ministry of Communications on Strengthening the
Safety Supervision on the Construction of Communications Projects |
|
|
4 |
Public Announcement of the
Stock Issuance Examination and Verification Committee of |
|
|
5 |
Urgent Notice of the
General Office of the People¡¦s Government of Zibo Municipality on Practically
Accomplishing the Work Safety and Social Stability in High Temperature Condition |
|
|
6 |
Public Announcement of the
Ministry of Commerce on Adjusting the Anti-dumping Duty Rate on Toluene
Diisocyanate from Japan Mitsui takeda chemicals, inc. |
|
|
7 |
Decision of the State Patriotic Health Movement Committee on
Naming Eight Cities (Regions) Including Rizhao of Shandong Province as the
National Sanitary City (Region) |
|
|
8 |
Notice of the Ministry of
Commerce on Accomplishing the Implementation of the ¡§System of Monitoring the
Statistics and Reports of Key Circulation Enterprises¡¨ |
|
|
9 |
Public Announcement No.53
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business
Transactions |
|
|
10 |
Public Announcement No.52
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions |
|
|
11 |
Notice of |
|
|
12 |
Urgent Notice of the State
Administration of Work Safety and the State Administration of Coal Mine
Safety on Strengthening the Safety Administration of Explosives |
|
|
13 |
Public Announcement of the Stock Issuance Examination and
Verification Committee of |
|
|
14 |
Letter of the Labor and
Social Security Bureau of |
|
|
15 |
Notice of the Office of
Work Safety Administration Committee of the Ministry of Construction on
Issuing the ¡§Situation Analysis and Work Summary of the National Construction
Work Safety of the First Half of 2006 and the Key Points of the Second Half
of |
|
|
16 |
Notice of the Shenzhen
Stock Exchange on Issuing the ¡§Administration Rules on Raising Funds by
Listed Medium and Small |
|
|
17 |
Administration Rules on
Raising Funds by Listed Medium and Small |
|
|
18 |
Notice of the |
|
|
19 |
Opinions of the State
Administration of Work Safety on the Relevant Issues Concerning the Work
Safety Licenses for Factories Including Natural Gas Cleaning Factories |
|
|
20 |
Public Announcement No.51
of 2006 of the People¡¦s Bank of China on Publicizing the Market Business
Transactions |
|
|
21 |
Notice of the General
Office of the People¡¦s Government of Hangzhou Municipality on Forwarding the
Opinions of Municipal Bureau of Commodity Price on Implementing the Work of
Launching Price Supervision Service in Communities |
|
|
22 |
Public Announcement of the
Ministry of Commerce on Proposing to Implement Punishment for the Unpaid
Bid-winning Earnest Money on Enterprises of Second Bidding in 2006 for
Quantity of Export License of Textiles Exported to Europe and the U.S. |
|
|
23 |
Notice of the State
Tobacco Monopoly Bureau on Carrying Out the Verification and Registration of
Judges of the Tobacco Industry National-level Occupational Skills Competition |
|
|
24 |
Public Announcement of the
State Administration of Work Safety on Repealing 15 Industrial Standards of
Work Safety |
|
|
25 |
Notice of the State Food
and Drug Administration on Repealing the ¡§Notice of the Relevant Issues
Concerning Resuming the Sanction Number of the Terminated Varieties After
Terminating the Protection of Protected Traditional Chinese Medicine
Varieties¡¨ |
|
|
26 |
Notice of the State
Administration of Radio Film and Television on Issuing the ¡§Interim Provisions
on the Administration System of Filing and Publicity of Domestically Made TV Cartoons¡¨ |
|
|
27 |
Interim Provisions on the
Administration System of Filing and Publicity of Domestically Made TV Cartoons |
|
|
28 |
Public Announcement of the
Ministry of Commerce on the Primary Arbitration of the Import Nonyl Phenol Originated
from |
|
|
29 |
Public Announcement of the
|
|
|
30 |
Announcement of the
Ministry of Information Industry on Adjusting and Unifying the Access Code of
the Short Message Service |
|
|
31 |
Public Announcement of the
Ministry of Land and Resources on Implementing the ¡§Scheme on the Amendment
to the Returns Evaluation Method for Evaluating the Mining Rights ¡¨ |
|
|
32 |
Public Announcement of the
Ministry of Land and Resources on the Ninth Batch of Development Zones in
Implementing the Four-reaching Scopes |
|
|
33 |
Public Announcement of the
Stock Issuance Examination and Verification Committee of |
|
|
34 |
Reply of Public Health
Office of Hunan Province on Verifying and Approving the Report on Pre-evaluating
Occupational Disease Hazard (Radiation-proof) in the Construction of
Accelerator Room of the Affiliated Hospital of Xiangnan College |
|
|
35 |
Reply of Public Health
Office of |
|
|
36 |
Notice of the General
Office of the Ministry of Construction on Supervising and Inspecting the
Implementation of the Measures for Administration of City Green Line |
|
|
37 |
Notice of the State
Administration of Work Safety on Conscientiously Implementing the Opinions of
the State Council on Further Strengthening the Firefighting Work |
|
|
38 |
Notice of the State
Administration of Taxation on Strengthening the Administration of Tax
Declaration of Cargo Transportation Enterprises |
|
|
39 |
Urgent Notice of the
General Office of the State Council on Practically Strengthening the Safety
Administration of Civil Explosives |
|
|
40 |
Public Announcement of the
National Development and Reform Commission on Approving the Numbers, Names
and Effective Dates of 94 Industrial Standards for the Textile, Coal, Oil and
Natural Gas, Boiler Pressure Container Industries |
|
|
41 |
Provisions on the
Prohibition of Entry into Securities Market |
|
|
42 |
Provisions of |
|
|
43 |
Notice of the State Food
and Drug Administration on Issuing the Documents Including the ¡§Provisions on
Sampling the Import Medicines¡¨ |
|
|
* For the full text of the laws and regulations
stated in this Weekly, please see http://www.isinolaw.com
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