国税函[2004]349号

颁布日期：20040310 　实施日期：20040310 　颁布单位：国家税务总局

　　GuoShuiHan [2004] No.349

　　State tax and local tax bureaus of all provinces， autonomous¹ regions， municipalities directly under the Central Government and municipalities with independent budgetary status：

　　The State Administration of Taxation² formulated³ the Supervision⁴ and Inspection⁵ Program for the Review and Examination of Preferential Tax Policies for Development Zones （hereinafter referred to as the “Supervision and Inspection Program”） in order to further implement⁶ the Circular of the State Administration of Taxation concerning the Review and Examination of Preferential Tax Policies for Development Zones （Guo Shui Fa No.9 2004） and earnestly ensure that the review and inspection work achieve actual effects and expected goals. All localities are required to organize supervision and inspection groups to carry out work in this regard according to uniform principles， scopes and methods of supervision. The Supervision and Inspection Program is herewith circulated for your implementation⁷. All localities shall submit the written supervision report to the State Administration of Taxation （Department of Policies and Regulations） before the end of March. The State Administration of Taxation will organize supervisory group for selective examination in the first ten days of April.

　　State Administration of Taxation

　　March 10th， 2004

　　The Supervision and inspection Program for the Review and examination of Preferential Tax Policies for Development Zones

　　This program is formulated with a view to further implementing⁸ the Circular of the State Administration of Taxation concerning the Review and Examination of Preferential Tax Policies for Development Zones （Guo Shui Fa [2004] No. 9， hereinafter referred to as the “Circular”）， strengthening the review and examination of the preferential tax policies for development zones and guiding self-examination and self-correction of local tax authorities.

　　1. Principles of Supervision

　　（1） Upholding the law and relevant norms. Supervision and inspection shall， on the basis of current taxation laws， regulations and rules， be carried out in accordance with the requirements of the Circular with reference to the state uniform preferential tax policies for development zones.

　　（2） Upholding objectivity and impartiality⁹. The materials collected and the situation reflected in the course of supervisions should be true and valid¹⁰； the subjective¹¹ and objective reasons for the identified problems should be analyzed¹² in great detail and shall not be exaggerated or understated.

　　（3） Upholding stress on key points. The supervision shall be carried out with priority in accordance with the scopes of supervision and the different taxation preferential policies applied¹³ in development zones at state level and at or below provincial¹⁴ level. The review and examination shall be conducted thoroughly¹⁵ instead of being conducted as a mere¹⁶ formality so as to achieve actual effects.

　　2. Organization of Supervision

　　The leaders in charge of tax authorities in various regions shall head the supervisory groups in person. The legal departments shall facilitate the organizing of the supervisory groups with involvement of other relevant departments. The supervisory groups shall supervise more than two tax authorities at prefecture and municipal level chosen with pertinence¹⁷ in the light of the actual situation of different places.

　　The supervision work shall be carried out for around ten days during the middle ten days of March.

　　3. Scope of Supervision

　　The scope of supervision is the implementation of the Circular of the State Administration of Taxation and self-examination and self-correction by various local authorities， including：

　　（1） The application of preferential tax policies for development zones， including the application of preferential tax policies for the economic and technological¹⁸ development zones， the coastal¹⁹ economic open zones， the high tech industrial development zones established under the approval of the State Council as well as other state-level parks and various development zones established under the approval of the governments at or below the provincial level.

　　（2） The implementation of preferential tax policies for the development zones. Whether such problems exist in state-level development zones as enterprises outside the development zones enjoying the preferential tax policies for those inside， enterprises registered within but operated outside the zones enjoying the preferential tax policies for the zones， the preferential tax policies being granted to the newly-established enterprises without strict examination of their qualification or development zones by itself expanding the scope of application of preferential tax policies， increasing the preferential tax rates and extending the preferential period. Whether such problems exist for the development zones at or below the provincial level to enact²⁰ preferential tax policies beyond their taxation jurisdiction²¹ or enjoy preferential tax policies applied for the state-level development zones.

　　（3） Specific opinions and suggestions put forward by various localities in the light of the status quo of various development zones at all levels as well as the implementation of the preferential tax policies inside the development zones.

　　4. Methods of Supervision

　　（1） Listening to Reports

　　The supervisory groups shall listen to the reports on the review of preferential tax policies for development zones presented by the tax authorities at prefecture and municipal level， which shall cover the following contents：

　　The understanding by leaders of the tax authorities at prefecture and municipal level of the importance of the review and examination of preferential tax policies for development zones； progress of the transmission of the Circular to the state and local tax authorities at municipality and county level； progress of organizing and arranging the review and examination of preferential tax policies for development zones in compliance²² with the Circular， whether concrete implementation program has been formulated and whether self-examination and self-correction have been carried out.

　　（2） Holding Symposia²³

　　The supervisory groups shall， on the basis of listening to the reports， hold symposia attended by relevant personnel from development zones of different kinds at all levels to further find out the application and implementation of preferential tax policies for development zones as well as problems and suggestions arising from the course of implementation.

　　（3） On-the-spot Inspection

　　The supervisory groups shall， on the basis of the information in hand， carry out on-the-spot investigation²⁴ and inspection in selected tax authorities of the development zones at state level and at or below provincial level. The inspection shall focus on issues such as whether the preferential tax policies are enacted²⁵ without authorization²⁶， whether the application scope of preferential tax policies is enlarged and whether the preferential tax rates are increased and the period extended. During the on-the-spot supervision and inspection， the supervisors²⁷ shall fill in the original copy of the work memo²⁸ of review and examination of preferential tax policies for development zones in line with the actual situations.

　　（4） Paying Visits to Enterprises

　　When carrying out investigations²⁹ into matters such as applying inside policies of various development zones by outside enterprises and enterprises registered with the zones but running business operated outside， as well as other matters found out during the inspection， on which an investigation is needed to be extended to enterprises， visits to these enterprises shall be conducted in order to get a clearer picture and ascertain³⁰ the matters.

　　5. Requirements of Supervision

　　All local tax authorities shall deepen their understanding， strengthen their leadership， carry out the supervision and inspection work conscientiously³¹ and ensure the problems are identified. Going through the motions is strictly³² prohibited.