國家稅務總局稅收情報交換管理規(guī)程-資料下載頁
2025-04-18 03:57本頁面
【正文】 Taxation Department SAT CHINA Enclosure MEMORANDUM We are examing SC. SC. is a trading pany and imports agricultural machinery from Japan. XC provides market information concerning the price and models of machines for SC. For this service SC paid a mission to XC. In the process of our examination， we have e to strongly doubt about this payment of mission for the following reasons. did not make any agreement for a mission payment. payment was paid once and in cash. The receipt was not issued by XC. In order to clear up our suspicions and conclude our examination， please furnish us with the following information： 〔 Information Required 〕 1. Did XC report the mission on its tax returns If the mission was not reported， please let us know who received the mission and the reason that preson was entitled to receive it 2. If SC paid rebates to XC， please let us know all such transactions， including the dates， amounts， methods of payments， and names of remitted bank accounts. We would greatly appreciate it if you would provide us with the information requested as soon as possible. This request for information is made based on the provisions of our ine tax convention. Its use and disclosure must be governed by the provisions contained therein. Encl. 樣式六： 向締約國對方居民支付利息股息特許權使用費記錄表 補充規(guī)定： 一、稅收情報交換工作是我區(qū)地稅系統(tǒng)涉外稅收工作適應經(jīng)濟發(fā)展需要，堵塞稅收漏洞，提高征管質量的一個重要手段。隨著我國即將加入WTO、西部大開發(fā)戰(zhàn)略的實施和外商來我區(qū)投資的增多，稅收情報交換工作的重要性將在今后的涉外稅收工作中逐漸顯現(xiàn)，為此各地地稅局要高度重視此項工作的開展。當前的中心工作是要認真組織有關人員學習好《稅收情報交換管理規(guī)程(試行)》(以下簡稱規(guī)程)的基本精神和內容，健全管理機構，提高思想認識，加強做好稅收情報交換工作的責任心和自覺性，為該項工作的開展奠定良好的基礎?！ 《⒏鞯匾凑湛偩值囊?，指定專門的部門或人員(名單務于7月底前報區(qū)局流轉稅處)負責稅收情報的交換工作，并結合本地區(qū)涉外稅收工作的實際，積極主動地做好調研工作?！ ∪?、各地在涉外稅收征管工作中，根據(jù)《規(guī)程》的要求，符合涉外稅收情報交換且需締約國提供有關稅收情報的，應按《規(guī)程》的要求，組織整理好有關資料上報區(qū)局，經(jīng)區(qū)局復核后上報國家稅務總局?！ ∷?、對區(qū)局要求各地查復的情報，各地要嚴格按照《規(guī)程》規(guī)定的程序、內容、方法，要求及時、準確、認真地組織好查復，在限定的期限內上報區(qū)局。對案情復雜的要及時向區(qū)局報告，以便區(qū)局統(tǒng)一組織好協(xié)調工作，確保查復工作的質量。 五、要認真落實好稅收情報交換的工作責任制，專職負責的部門或人員要保持相對的穩(wěn)定。對由于工作責任心不強而發(fā)生差錯和造成不良后果的，區(qū)局將按有關規(guī)定追究有關人員的責任?！ ×⒁訌姸愂涨閳蠼粨Q工作的保密意識教育，對涉及該項工作的各類文件均應按密級文件辦理、保管和存檔。密級的確定按總局的規(guī)定執(zhí)行，各地不得擅自提高或降低其密級程度?！ ∑?、各地在學習和落實《規(guī)程》工作中發(fā)現(xiàn)的新情況和新問題應及時向區(qū)局報告，確保稅收情報交換工作的認真落實。23 / 23
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