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Announcement on the start of summary tax guarantee data for electronic transmission business
Company news | Shanghai Hao Ji 2018-06-27
Bulletin [2018] 70
In order to facilitate the business of collecting tax collection, optimizing tax services and improving the business environment, the General Administration of customs decided to start the electronic transmission of collected collection of tax guarantee data from July 1, 2018. The following items are now announced as follows:
First, relying on the banking and banking banking horizontal network system, the electronic transmission system of tax guarantee data is collected to realize the electronic operation of the guarantee filing, change, revocation, the deduction and return of the line of guarantee, the return and claim.
Two, the electronic data transmitted by the electronic transmission system by collecting the tax guarantee data has the same legal effect as the paper documents. The Customs has received the electronic data collected from the tax collection system through the system, and no longer accepts the corresponding paper documents.
Three, the guarantee agencies shall complete the joint test with the General Administration of customs before the implementation of the aggregate tax guarantee data transmission system. After the system is launched, the customs only receives the electronic guarantee data transmitted by the guarantee agency through the system. Prior to the opening of the system, the security agency has issued a summary of the collection of tax guarantees, and the customs are still filing, changing and revoking according to the original mode, and the guarantee will not be postponed after the expiration.
Customs and guarantee institutions can handle the data transmission through the offline mode for the reason that the system can not carry out electronic transmission of data such as tax guarantee change and claim.
Four. One of the following situations in a guaranty institution is that the customs will suspend its electronic data collection tax collection guarantee:
(1) failure to fulfill the obligation of payment in accordance with the agreement of guarantee;
(two) violation of customs related laws and regulations.
Five, if an enterprise fails to pay taxes on collecting and collecting taxes, the corresponding guarantee shall be terminated after the Customs has issued a guaranty claim to the guaranty institution. Enterprises should continue to handle tax collection business and use other guarantees.
Six, the Bank of China, as the first batch of guarantee agencies, will participate in the summary of the electronic transmission business of tax guarantee data, and the time of participation of other guarantee agencies will be announced separately.
Other matters related to the collection of tax guarantee business are still handled according to the relevant provisions of the General Administration of Customs forty-fifth announcement 2017.
This is hereby announced.
Customs head office
June 27, 2018
