大陸稅務總局修訂稅收減免管理辦法
Date: 2015-06-24
News Type:
近日，國家稅務總局修訂並發佈《稅收減免管理辦法》，進一步細化備案管理，簡化辦事程式，備案類減免稅均採取一次性備案，減輕納稅人辦稅負擔。同時，轉變管理方式，加強事中事後監管，更加注重對減免稅風險管理的動態監測和應對。
新辦法細化了備案管理，用一個章節全面闡述了備案類減免稅的具體實施要求，為納稅人辦稅提供了有針對性的指導。納稅人可以在首次享受減免稅的申報階段在納稅申報表中附列或附送材料進行備案，也可以在申報征期後的其他規定期限內提交報備資料進行備案。備案類減免稅均採取一次性備案，進一步減輕納稅人辦稅負擔。辦法還簡化了辦事程式，全面簡化和壓縮了審批類減免稅的申請範圍和流程，凡是屬於審批類減免事項，必須由法律法規明確授權許可。(新聞來源：國家稅務總局辦公廳)
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