People's Republic of China (PRC) Salt Tax Regulations (Draft)

Article 1 Units engaged in the production, trading and import of salt in People's Republic of China (PRC) are taxpayers of salt tax (hereinafter referred to as taxpayers), and all of them shall pay salt tax in accordance with the provisions of these Regulations. Article 2 Salt tax shall be levied in a fixed amount. The tax amount per ton of salt shall be implemented in accordance with the Table of Salt Tax Amount attached to these Regulations.

The State Council authorized the Ministry of Finance to decide the adjustment of individual tax. Article 3 Taxpayers sell their own salt after processing and refining, and pay salt tax on the processed and refined salt; The salt that has already paid the salt tax is processed, refined and sold, and the salt tax is no longer paid. Article 4 The provisions on the tax payment link of salt tax are as follows:

The salt directly sold by the salt production unit shall be taxed by the production unit at the exit (factory) sales link;

If the salt is distributed and sold by the salt transportation and marketing unit in the place of origin or the purchasing unit designated by the state, the tax shall be levied by the transportation and marketing unit or the purchasing unit in the distribution and sales;

Imported salt shall be paid by the importing unit at the time of customs declaration and import according to the maximum tax amount listed in the tax rate table. Article 5 The salt tax on imported salt shall be collected by the customs. Article 6 Tax reduction or exemption:

1. The exported salt is duty-free.

Two, the national reserve salt in the allocation and storage period, tax-free.

Three, acid and alkali industry, leather industry, soap industry, feed industry with salt, tax reduction. The extent of relief shall be determined by the Ministry of Finance.

Four, agriculture, animal husbandry and fishery salt, tax reduction. The scope and extent of tax reduction shall be determined by the Ministry of Finance.

Five, other need to reduce or exempt from regular salt tax, determined by the Ministry of finance. Seventh salt business units and salt making units must pay salt tax according to the original producing areas when the salt reduced or exempted is divided into salt. When using the reserve salt, the management unit of the national reserve salt shall pay taxes according to the tax amount of the original producing area. Article 8 Taxpayers shall register with the local tax authorities within 30 days from the date of business opening. Article 9 Where a taxpayer is approved by the relevant department for merger, transfer, relocation or suspension of business, it shall, within 30 days from the date of approval, go through the formalities of change or cancellation of registration with the local tax authorities and pay the tax payable. Article 10 The tax payment period of salt tax shall be determined by the local tax authorities according to the tax payable and operating conditions, and shall not exceed one month at the longest. Article 11 Taxpayers shall file tax returns with the local tax authorities within the approved time limit. Article 12 Where a taxpayer has the obligation to pay taxes and fails to declare tax in accordance with the provisions, the local tax authorities have the right to verify the tax payable. Thirteenth tax authorities have the right to check the taxpayer's financial, accounting and tax payment. Taxpayers must truthfully report the situation and provide relevant information, and may not refuse or conceal it. Article 14 Taxpayers must pay taxes within the time limit approved by the tax authorities. Failing to pay within the time limit, in addition to the deadline for recovery, and from the date of late payment, a late fee of 5‰ of the overdue tax will be charged on a daily basis.

If the tax authorities do not urge taxpayers to pay taxes, they may notify their bank to withhold and remit them. Fifteenth taxpayers in violation of the provisions of article eighth, article ninth, article eleventh, article thirteenth, the tax authorities may impose a fine of not more than five thousand yuan; Those who conceal production and business operations or make false declarations may, in addition to recovering the tax payable, be fined not more than five times the tax payable as appropriate. If the circumstances of tax evasion and refusal to pay taxes are serious and violate the criminal law, the tax authorities shall request the judicial organs to investigate criminal responsibility according to law. Article 16 If a taxpayer fails to pay taxes in accordance with the provisions of these Regulations, anyone can report and expose it. After investigation and handling, the tax authorities may reward informants according to regulations and keep them confidential. Article 17 In case of disputes between taxpayers and tax authorities, they must first pay taxes according to the decision of the tax authorities, and then apply to the tax authorities at the next higher level for reconsideration. The tax authorities at higher levels shall make a reply within 30 days from the date of receiving the application. When a taxpayer refuses to accept the reconsideration of the higher tax authorities, he may bring a lawsuit to the people's court. Article 18 The detailed rules for the implementation of these Regulations shall be formulated by the Ministry of Finance. Article 19 These Regulations shall come into force as of October 1, 1984.