State Administration of Taxation, Measures for the Administration of Tax Reductions and Exemptions
国家税务总局税收减免管理办法
June 18, 2015 | BY
clpstaff &clp articles &Tax relief procedures simplified.
Promulgated: June 8 2015
Effective: August 1 2015
Applicability: For the purposes of these Measures, the term “tax reduction/exemption” means a form of tax relief wherein the state offers specific taxpayers or tax levy subjects reductions or exemptions of their tax burdens, and the same includes tax base reductions/exemptions, tax rate reductions/exemptions and tax amount reductions/exemptions, but excludes refunds of export duties and taxes, and tax reductions/exemptions handled by the finance departments (Article 2).
Main contents: Tax reductions/exemptions are divided into tax reductions/exemptions subject to check and approval and those subject to record filing. The term “tax reduction/exemption subject to check and approval” means a tax exemption or reduction that is subject to the check and approval of the tax authority pursuant to laws and regulations; whereas the term “tax reduction/exemption subject to record filing” means a tax reduction or exemption that does not require the check and approval of the tax authority (Article 4). While a taxpayer satisfies the tax reduction/exemption qualification conditions, it/he/she need only submit the record filing materials one time and shall be entitled to the reduction/exemption for as long as such policy exists (Article 19).
Where a taxpayer has not enjoyed a tax relief and submitted excess tax payment, the taxpayer may apply for the tax reduction or exemption within the period specified by the tax levy administration law and request for a refund of the tax payment in excess (Article 6).
Repealed legislation: Measures for the Administration of Tax Reductions and Exemptions, 2005
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