DALIAN CHINA DALIAN CHINA
Decision of Dalian Municipal People's Government on Modifying Three Tax-related Normative Documents
2018-06-15

The people's governments of all districts and cities, the management committees of the pilot districts, the committees, general offices and bureaus of the municipal government, municipal-level agencies, and the relevant units:

 

In order to implement the requirements of the Central Committee of the Communist Party of China and the State Council on the reform of the tax collection and management system of the State Administration of Taxation, a smooth link between the tax policy and the management system before and after the reform is well done to ensure the legality of the post-reform institutions, the legality of law enforcement and the uniformity of the norms of law enforcement. In accordance with the relevant work of the State Administration of Taxation,  the existing tax-related normative documents of the municipal government has been cleared up.After the clean-up, the municipal government decided to make the following amendments to the three tax-related normative documents including the Circular of Dalian Municipal People's Government on Adjusting Policies on Urban Land Use Taxes([2007] No. 74 issued by Dalian Municipal People's Government)

 

一. Circular of Dalian Municipal People's Government on Adjusting Policies on Urban Land Use Taxes([2007] No. 74 issued by Dalian Municipal People's Government)

 

In Article 3,  "municipal local taxation bureau" is amended as "Dalian Taxation Bureau of State Administration of Taxation".

 

二. Notice of Dalian Municipal People's Government on Adjusting the Tax Period of Real Estate Tax and Urban Land Use Tax" ([2015] No. 43 issued by Dalian Municipal People's Government)

 

In the second part, "Local Tax Authority" is amended as "Tax Authority".

 

三. Notice of Dalian Municipal People's Government on the Implementation of the Preferential Policies for the Reduction of the Real Estate Tax on Small and Micro-scale Enterprises and the Urban Land Use Tax by Half([2017] No. 67 issued by Dalian Municipal People's Government)

 

In the second part, " Dalian Municipal Local Taxation Bureau" is amended as "Dalian Taxation Bureau of State Administration of Taxation".

 

Dalian Municipal People's Government

 

June 15, 2018