国家税务总局关于清理检查企业所得税优惠政策及执行情况的通知 Circular of the State Administration of Taxation on Sorting out and Ch

the scope of the approval power.

　　All provinces， autonomous regions， municipalities directly under the Central Governments and municipalities separately listed on the State plan may， in combination with their respective local situations， increase and detail the above said key contents for sorting out and checking the preferential policies.

　　III. Overall Requirements for Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof

　　（a） The tax authorities shall strictly implement the state's uniform preferential policies on enterprise income tax. The preferential policies on income tax which are discretionally made by any local government in excess of its power and in violation of the state's uniform policies shall be immediately ceased from implementation， and the discretionally made preferential policies on income tax which were cancelled in the last year shall not be recovered. The tax authorities shall， through normal avenues， request the local governments to correct their discretionally made preferential policies on income tax. In case such policies cannot be corrected， the tax authorities shall report to the financial and taxation departments under the State Council level by level. Any local government that does not cease implementing its discretionally made preferential policies on income tax after the receipt of the present notice shall be imposed on a circularized criticism and the persons involved shall be punished in accordance with the relevant provisions.

　　（b） The leaders of the tax authorities at all levels shall pay sufficient attention to sorting out and checking the preferential policies on enterprise income tax and the implementation thereof， and shall make uniform arrangements and considerate deployment as well as take prompt measures and select excellent functionaries to do well in the relevant work. The tax authorities at all levels shall earnestly undertake their responsibilities and carry out the whole-process administration， improve revenue by sorting out and checking the pref

erential policies， and timely arrange the tax amount to be put into the state treasury. They shall also timely report the problems in sorting out and checking the preferential policies to the State Administration of Taxation.

　　（c） When sorting out and checking the preferential policies， the tax authorities shall strictly follow the principles of administering tax by law and seeking truth from facts， and regard the present uniform policies and presently stipulated procedures as the basis. The tax authorities shall guarantee the implementation of the preferential policies on income tax stipulated by the state， reduce and exempt taxes in accordance with the law， and guarantee the taxpayers' lawful rights and interests in respect of taxation. With respect to the enterprises which are enjoying the preferential policies on income tax， the tax authorities shall strictly verify one by one whether they meet the conditions for enjoying the income tax preferences， and shall cancel the qualification of those unqualified to enjoy the preferential policies on income tax， and levy the reduced and exempted tax as well.

　　（d） The work of sorting out and checking the preferential policies will be started in October and ended in the middle of December. After the end of this work， the tax authorities shall carefully review the work they have done and make written reports， stating the measures they have taken， the previous preferential policies on enterprise income tax， the problems existing in the implementation， methods for improvement， and the actual effects they have made， and shall fill out the Statistics on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof， which is attached to the present notice. The tax authorities shall， by the end of December， submit the review reports and the statistics to the State Administration of Taxation in the form of official documents.

　　Attachment：

　　Statistics on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof（Omitted

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