文章来源: 作者：北京欢乐城娱乐 时间：2016/4/27 阅读次数：482
(No. 50  of the State Administration of Taxation) （税总发〔2016〕50号）
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and all entities of the State Administration of Taxation:
The comprehensive advancement of open government is significant to the enhancement of government's credibility and executive ability, and guarantee the people's right to know, right to participate, right to express and right to supervise. For purposes of implementing Opinions on Comprehensively Advancing the Work of Open Government issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, advancing tax administrative power, tax policies and regulations, law enforcement in taxation administration, open tax services and self-development, and exercising the tax law enforcement and management power in an open way, opinions are hereby offered as follows:
I Enhancing disclosure of tax administrative power
(1) Advancing the disclosure of the power and responsibility list
The Pilot Program for Formulating the Power and Responsibility List of the Departments of the State Council and the Guiding Opinions on Promoting the System of Listing the Power of Local Governmental Departments at all Levels shall be conscientiously implemented. The power and responsibility lists of tax agencies shall be sorted out comprehensively in accordance with requirements of the simplification of administrative procedures, combination of simplification and delegation, optimization of services and transformation of government functions, reviewing and regulating powers, responsibilities and items, optimizing operation processes of powers, specifying standards, so as to effectively establish connections between the power and responsibility lists of all local tax agencies. The tax agencies' administrative powers and responsibilities, and their basis, exercising organs and operation processes shall be made open as requested, and the supervision and restriction of tax administrative power shall be strengthened.
(2) Advancing the disclosure of tax administrative licensing
The catalog of tax administrative licensing shall be fully disclosed; and information on the cancellation, delegation and change of implementing agencies of tax administrative licensing items shall be disclosed in a timely manner. Guidelines for matters involving administrative licensing shall be issued to specify basis, application requirements, application documents, basic process, time limit for examination and approval, charging basis and standards, notes and other contents thereof. Save state secret, business secret or privacy involved, tax agencies shall, at their tax service halls, official websites or otherwise and in a timely manner, make public to society information on acceptance, progress and results of administrative licensing items.
(3) Advancing the disclosure of implementation of decisions
Pre-disclosure system of important decision making shall be implemented; with respect to any important tax reform plan, important policy and measure, or key project and program which is related to the vital interest of tax payers and needs to be widely known by the general public, save that which should be kept confidential under the law, its draft decision and basis of the decision shall be made public to society before the decision is made. The channels for tax payers and the general public to participate shall be facilitated; opinions of all sectors shall be widely listened to through presence at meeting, hearing and seminar, survey and study, consultation, communication with the media or otherwise; proper methods shall be taken to make public information on the collection and acceptance of opinions; platforms for interactions between tax agencies and enterprises shall be established for tax payers and the general public to participate in tax reform and development, execution and supervision of tax measures to a greater extent. A following-up, feedback and assessing system for important tax decisions shall be established and improved; the use of multiple methods including third-party assessment, appraisal by professional institutions and poll shall be used to scientifically evaluate results of the implementation of policies.
II Effectively disclosing tax policies and regulations
(4) Advancing the disclosure of the contents of policies and regulations
Laws, regulations, rules, regulatory documents, tax development strategy, development plans, and work objective and information on its accomplishment relating to the duties performed by tax agencies shall be actively disclosed. Tax policies and measures relating to deepening reform, economic development and the improvement of people's livelihood shall be disclosed in a timely manner.
(5) Advancing the concurrent disclosure of the issuance and interpretation of policies
The "three-concurrent" requirements of concurrent draft, concurrent examination and approval, and concurrent issuance of tax policies and interpretations shall be conscientiously implemented; authoritative information shall be issued under laws and regulations and in a timely and accurate manner; backgrounds, major contents, implementation measures and work progress of tax policies shall be introduced in a comprehensive and in-depth manner. Press conference and briefing, reporter special and collective interviews, news release, online interview, interview via phone, fax and email or otherwise may be used to issue information and interpretation of policies. The use of official website, government's Weibo account, government's WeChat account, government mobile applications and other new media outlets shall be encouraged to conduct pertinent work. Digitization, diagrams and infographics, audio, video or otherwise shall be properly used to issue information and interpret policies in a simple and clear way.