Implementation Plan for the Promotion and Application of Tax Control Cash Registers in Guizhou Province

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Implementation Plan for the Promotion and Application of Tax Control Cash Registers in Guizhou Province [Copy link]

Implementation Plan for the Promotion and Application of Tax Control Cash Registers in Guizhou

ProvinceIssuing agency: General Office of the People's Government of Guizhou
ProvinceIssuing date: 2006-1-5Notice


of the General Office of the People's Government of Guizhou Province on forwarding the implementation plan for the promotion and application of tax control cash registers in Guizhou Province issued by the Provincial State Taxation Bureau and other departments (Guizhou Government Office [2005] No. 85)To


the people's governments of all autonomous prefectures and cities, all regional administrative offices, all county (autonomous counties, cities, urban districts, special administrative regions) people's governments, all departments and directly affiliated agencies of the provincial government:
the "Implementation Plan for the Promotion and Application of Tax Control Cash Registers in Guizhou Province" formulated by the Provincial State Taxation Bureau, Provincial Local Taxation Bureau, Provincial Finance Department, Provincial Information Industry Department, and Provincial Quality Supervision Bureau has been approved by the Provincial People's Government and is now forwarded to you. Please implement it conscientiously.

Office of the People's Government of Guizhou Province
October 25, 2005

Implementation Plan for the Promotion and Application of Tax Control Cash Registers in Guizhou Province
Provincial State Taxation Bureau
Provincial Local Taxation Bureau Provincial Finance Department Provincial Information Industry Department

Provincial Quality Supervision Bureau In order to conscientiously implement the spirit of the national video and telephone conference on the promotion and application of tax control cash registers jointly held by the State Administration of Taxation, the Ministry of Finance, the Ministry of Information Industry, and the General Administration of Quality Supervision, Inspection and Quarantine, and to effectively promote the promotion and application of tax control cash registers in our province, according to the requirements of the "Notice of the State Administration of Taxation, the Ministry of Finance, the Ministry of Information Industry, and the General Administration of Quality Supervision, Inspection and Quarantine on the Promotion and Application of Tax Control Cash Registers and Strengthening Tax Source Monitoring" (Guoshuifa [2004] No. 44) and the "Notice of the State Administration of Taxation on Issuing the "Implementation Opinions on the Promotion and Application of Tax Control Cash Registers" (Guoshuifa [2004] No. 110), combined with the actual situation of our province, this implementation plan is formulated.
I. Guiding ideology and implementation principles
(I) Guiding ideology.
By promoting the application of tax control cash registers, implementing tax control by invoice, accelerating the process of tax collection and management informatization, effectively strengthening tax source management, plugging collection and management loopholes, improving the quality and efficiency of collection and management, promoting fair competition, advocating social integrity, standardizing economic order, promoting tax administration according to law, and promoting the stable growth of tax revenue, a strong guarantee is provided for the realization of stable and rapid economic development in the province.
(II) Implementation principles.
1. "Uniform standards, production licenses". Promote the use of tax control cash registers produced in accordance with national unified standards. Tax control cash register manufacturers must pass qualification review and obtain production licenses in accordance with prescribed procedures and requirements before they can obtain market access qualifications to participate in bidding.
2. "Government promotion, market selection". The promotion and application of tax control cash registers is a mandatory government behavior. The province must organize the selection and bidding of brands that have obtained production licenses. The winning manufacturers directly sell their winning models to taxpayers, who can choose and purchase them by themselves. The relevant government functional departments shall not forcibly designate sales companies, sales agents and products.
3. "Active and prudent, step-by-step coverage". In view of the differences between different places and industries and the previous application of other management systems, we will adopt the method of pilot first and phased coverage to gradually promote it.
4. "Regulation in accordance with the law and administrative supervision". All localities and relevant departments must strictly implement relevant national laws and regulations, and regulate the promotion and application work in accordance with the scope and standards of promotion and application, and in accordance with the division of responsibilities. We must effectively transform our functions and strengthen supervision and inspection of tax control cash register manufacturers, sales agents and users in the production, sales, use of tax control cash registers, after-sales service, tax declaration and other links.
2. Scope of promotion and application
(a) All taxpayers engaged in commercial retail, catering, entertainment, service, transportation and other industries suitable for the use of tax control cash register series machines and with a certain scale of operation and fixed business premises (hereinafter referred to as users) must purchase and use tax control cash registers. According to the actual situation in our province, it will be gradually promoted and applied among different taxpayers year by year.
(b) General VAT taxpayers engaged in commercial retail shall use the anti-counterfeiting tax control system to issue special VAT invoices and use tax control cash registers to issue ordinary invoices. All general VAT taxpayers other than commercial retail enterprises shall issue special VAT invoices and ordinary invoices through the anti-counterfeiting tax control system. Small-scale VAT taxpayers shall use tax control cash registers to issue ordinary invoices; if they need to issue special VAT invoices, the tax authorities shall use the anti-counterfeiting tax control system to issue them on their behalf.
(III) Large retail malls, supermarkets, hypermarkets and large fast food chains that use POS systems and MIS systems for enterprise management and financial management shall temporarily postpone the implementation of tax control cash registers and implement tax control transformation after the relevant national standards are issued.
III. Main links and methods of promotion and application
(I) Selection and bidding.
1? The selection and bidding of tax control cash registers shall be carried out in accordance with the relevant provisions of the "Bidding Law of the People's Republic of China" and the "Several Opinions of the State Council on Further Standardizing Bidding Activities" (Guobanfa [2004] No. 56), and in accordance with the principles of "fairness, justice and openness". In order to ensure the smooth progress of the selection and bidding work, a provincial tax control cash register selection and bidding working group was established, with the deputy secretary-general in charge of the provincial people's government as the group leader, and the provincial national tax bureau, provincial local tax bureau and other relevant departments participating. Under the leadership of the provincial tax control cash register promotion and application leading group, it is specifically responsible for organizing, coordinating and studying and solving relevant problems in the bidding process.
2? The selection and bidding documents of tax control cash registers shall include the functions, performance, quality, price and after-sales service of the machine, among which the standards and methods for charging warranty years and maintenance fees shall be unified, but no technical requirements that violate national standards shall be proposed. The bidding documents are prepared in accordance with the "Tax Control Cash Register Product Selection and Bidding Template" formulated by the State Administration of Taxation.
3? Production enterprises that have passed the qualification review of the Ministry of Information Industry and the State Administration of Taxation and obtained the tax control cash register production license issued by the State Administration of Quality Supervision, Inspection and Quarantine (subject to the announcement of the State Administration of Quality Supervision, Inspection and Quarantine) can participate in the bidding, and can only enter the market after winning the bid. The bidding results will be announced throughout the province and reported to the State Administration of Taxation for filing.
4? The selection and bidding will be conducted once, and 7 production enterprises will be bid.
(II) Sales and purchase.
1?The sales method of the product shall be determined by the manufacturer itself, and it can be self-sale or sales agent. If an agent is needed, the sales agent shall be determined by the manufacturer itself and filed with the local tax authority. Users have the right to choose the brand and model that suits their business from the products produced by all winning bidders.
2?If users operating across regions need to make centralized purchases, they can apply to the competent tax authority in the place of purchase for a centralized purchase certificate and submit it to the competent tax authority in the location of the user's branch for filing.
3?For professional markets with relatively concentrated users, the market organizer can purchase, use and share the costs of tax control cash registers in a unified manner according to the demand for tax control cash registers.
4?All winning bidders should provide free training on product performance and how to use the machines before users purchase tax control cash registers, so that users can understand and choose products.
(III) After-sales service.
The after-sales service of manufacturers or agents must meet the following requirements:
1. Manufacturers or agents should set up after-sales service outlets in the areas where they sell tax control cash registers, and be responsible for providing users with after-sales services such as machine installation, debugging, training, and maintenance in accordance with the service commitments announced in advance.
2?Manufacturing enterprises shall provide professional training for after-sales technical service personnel, issue "Tax Control Cash Register Installation and Maintenance Service Certificate", and report the after-sales service outlets and personnel to the local tax authorities for record.
3?When a tax control cash register fails, the after-sales service outlets shall complete the repair within 24 hours after receiving the user's notification.
4?When installing and repairing, after-sales technical service personnel shall fill in the "Tax Control Cash Register File Manual" and "Tax Control Cash Register Maintenance Record Form", accurately record the installation, maintenance, cause of failure and replacement of parts of the tax control cash register, and the user and after-sales technical service personnel shall sign together for inspection by the tax authorities.
(IV) Use management.
1?Registration. After purchasing the tax control cash register, the user shall register the tax control cash register at the local tax authority. Newly opened users shall purchase the equipment and complete the registration of the tax control cash register at the same time as the tax registration.
2?Tax control initialization. The tax authorities use the Tax Control Cash Register Management System developed by the State Administration of Taxation to initialize the tax control of the tax control cash registers used by users, and set the relevant information and procedures for tax management, invoice management and machine management. The data interface software between the tax control device management system and the tax collection and management system of the local tax bureau and the invoice query system are developed by the provincial and local tax bureaus.
3? Invoice management. The tax control invoice issued by the tax control cash register is a new type of machine-printed invoice. The design and printing of tax control invoices shall be strictly implemented in accordance with the provisions of the Notice of the State Administration of Taxation on Issues Concerning the Printing and Use Management of Tax Control Invoices (Guoshuifa [2005] No. 65).
4? Renovation of cash registers in use. Cash registers in use and non-national standard tax control cash registers (including taxi tax control meters) shall be filed with the local tax authorities. If they meet the renovation conditions after inspection, they can be transformed into tax control functions. If it is not easy to implement the renovation, they should be replaced with machines that meet national standards.
5? User use. During the course of business operations, users must enter business data truthfully through tax control cash registers, and issue tax control cash register invoices uniformly printed by the tax authorities (except for special VAT invoices).
4. Steps for promotion and application
According to the actual situation in our province, the national tax system strives to popularize tax control cash registers for qualified users in the locations of the municipal (state, prefecture) people's governments (prefectural offices) in about 3 years, and for other counties (cities, districts) in about 5 years. The specific implementation progress will be determined by each city (state, prefecture) and reported to the superior competent department for filing. The local tax system will promote the promotion strictly in accordance with the scope and steps of promotion and application determined in this plan. In the promotion work, we must pay attention to strategies and methods based on the characteristics of different regions, different industries, different scales, and different types of users, start with the easy and then the difficult, start with cities and then rural areas, and be proactive and prudent. The promotion work is divided into the following three stages:
(I) Preparation stage (before the end of December 2005): The Provincial State Taxation Bureau, the Provincial Local Taxation Bureau, the Provincial Department of Finance, the Provincial Department of Information Industry, and the Provincial Quality Supervision Bureau jointly formulate an implementation plan for the promotion and application of tax-controlled cash registers throughout the province and submit it to the provincial government for approval and implementation. The Provincial Tax-controlled Cash Register Selection and Bidding Working Group entrusts the bidding agency to implement the selection and bidding work and announces the list of winning enterprises and product models to the public. At the same time, the first batch of tax-controlled invoices will be printed and publicity and mobilization work will be done before the promotion.
(II) Pilot stage (January 2006 - the end of May 2006): The State Taxation System selects Anshun City as a pilot; the Local Taxation System selects Zunyi City as a pilot. The focus of the pilot work is, first, to determine the scope of promotion and application, select suppliers and models, maintenance services, and clarify the promotion methods; second, to conduct operability tests on tax declaration, data collection, and application management, so as to find problems, summarize experience, and create conditions for full promotion.
(III) Promotion phase (starting from June 2006): After the pilot is completed and all preparatory work is ready, the full promotion phase will begin.
(IV) Specific implementation time for relevant industries:
1. Retail industry: Taxpayers who have completed tax registration, have fixed business premises, and have a monthly turnover of RMB 10,000 (inclusive) or more should, in principle, purchase and use tax control cash registers from the beginning of the promotion.
2. Catering, entertainment, and service industries:
(1) Taxpayers with a monthly turnover of RMB 20,000 (inclusive) or more should purchase and use tax control cash registers in 2006;
(2) Taxpayers with a monthly turnover of RMB 10,000 (inclusive) to RMB 20,000 should purchase and use tax control cash registers in 2007;
(3) Taxpayers with a monthly turnover of less than RMB 10,000 should start purchasing and using tax control cash registers in 2008.
3. Transportation:
(1) Taxpayers who issue invoices for road and inland waterway freight transport, invoice issuing units and passenger stations shall purchase and use tax control cash registers in 2006;
(2) Taxpayers in inland waterway shipping and other transport industries that implement single-vehicle accounting shall purchase and use tax control cash registers in 2007;
(3) Taxpayers in urban passenger taxi industry shall purchase and use tax control meters in 2008.
4. The implementation time for other industries suitable for using tax control cash register series equipment shall be separately determined by the provincial national taxation bureau and provincial local taxation bureau.
V. Preferential policies
To encourage taxpayers to purchase and use tax control cash registers, the finance and taxation departments at all levels shall strictly follow the requirements of the "Notice on the Promotion of Tax Policies Related to Tax Control Cash Registers" (Finance and Taxation [2004] No. 167) issued by the Ministry of Finance and the State Administration of Taxation, and implement them well. A reward system for invoices shall be implemented for consumers who request invoices, and the required reward funds shall be included in the fiscal budgets at all levels.
VI. Work requirements
(I) Strengthen leadership and coordinate well. The promotion and application of tax control cash registers is an important measure to strengthen tax collection and management, strengthen tax source monitoring, promote tax administration according to law, and safeguard national fiscal revenue. It is also a wide-ranging, difficult, and mandatory work. All localities and relevant departments should fully recognize the importance and necessity of this work, effectively strengthen leadership, and implement it. In order to strengthen the organizational leadership of the promotion and application of tax control cash registers in the province, and timely coordinate and solve relevant problems in the promotion and application of tax control cash registers, a provincial tax control cash register promotion and application work leading group is established, with the deputy governor in charge of finance and taxation as the group leader and the heads of relevant provincial departments as members (the list is attached). The national tax bureaus, local tax bureaus and relevant functional departments at all levels should also set up leading groups and promotion and application offices respectively to be responsible for their respective promotion and application work.
(II) Clarify the division of labor and work closely together. In the promotion and application work, the taxation, finance, information industry, quality inspection and other departments should clarify the division of labor, strengthen coordination, work closely together, timely inform each other of the situation, study and solve various problems in the promotion work, and jointly promote this work.
1? Taxation departments at all levels are responsible for the promotion and use of tax control cash registers at their level. For taxpayers who pay value-added tax, the State Taxation Bureau is responsible for the promotion and use of tax control cash registers; for taxpayers who pay business tax, the local taxation bureau is responsible for the promotion and use of tax control cash registers. Taxpayers who pay both value-added tax and business tax shall purchase tax control cash registers separately if they calculate separately and have different collection counters according to regulations; if the same counter needs to handle business involving value-added tax and business tax collection at the same time, the configuration model and management agency of the tax control cash register shall be determined based on the main business. In particular, for taxpayers who pay both value-added tax and business tax, it is necessary to accurately define the scope of their business, identify the main business, and avoid overlapping responsibilities.
2?The Provincial Department of Finance shall provide policy and business guidance and supervision for the bidding work. Financial departments at all levels shall actively raise and implement reward funds to support the implementation of the "awarded invoice" system of the tax department; at the same time, they shall actively explore, constantly summarize experience, and effectively strengthen the budget management of invoice reward funds to improve the efficiency of fund use.
3?Information industry departments at all levels shall be responsible for the qualification review and management of tax control cash register manufacturers and the supervision and management of product serial numbers. For enterprises that have obtained the "Qualification Certificate for Tax Control Cash Register Manufacturers", industry management and market supervision shall be strengthened, especially for product quality, safety and after-sales service, and research shall be conducted to establish a follow-up supervision service system.
4?Quality inspection departments at all levels shall be responsible for the production license and product quality supervision of tax control cash registers, urge enterprises to strengthen quality control and ensure the excellent after-sales technical service of tax control cash register enterprises, and provide strong guarantees for the promotion and application of tax control cash registers.
(III) Extensive publicity to create a good environment. The promotion and application of tax control cash registers is a systematic project with strong policy and wide coverage, which not only involves national interests but also taxpayers' interests. All relevant departments should make full use of various publicity media such as newspapers, television, and radio to widely and deeply publicize the importance of promoting and applying tax control cash registers, and obtain the understanding, support and cooperation of all sectors of society and the majority of users. News organizations should actively cooperate with relevant departments to do a good job in publicity and create a good social atmosphere for the promotion and application of tax control cash registers.
(IV) Strict discipline and strengthen supervision. All relevant departments should strengthen the education and law enforcement supervision of their personnel, especially the supervisory departments should strengthen supervision, and strictly investigate and hold accountable those who abuse their power, commit malpractice for personal gain, and violate laws and disciplines.
1? In the process of model selection and bidding, invite the supervisory department to supervise on-site and the notary agency to notarize, strictly prohibit secret operations, ensure that bidding information is open, bidding behavior is standardized, procedures are strict, and evaluation methods are clear. We must increase supervision, strictly investigate violations, ensure that we obtain high-quality and low-cost products and perfect after-sales service, and provide guarantees for the promotion and application of tax control cash registers.
2? Tax authorities at all levels shall not recommend or designate agents for production enterprises in any way, shall not take any means to designate brands and models for users, and shall not force users to purchase certain products.
3?The production, sales, after-sales service and use of tax control cash registers by units or individuals shall accept the inspections conducted by the taxation, quality inspection, information industry and other relevant departments in accordance with the law, truthfully reflect the situation, provide relevant information, and shall not refuse or conceal. For manufacturers who do not provide sales and after-sales services in accordance with the contract, the taxation, quality inspection, information industry and other relevant departments have the right to submit to the provincial people's government for approval to cancel their sales qualifications in our province.
4?Taxpayers who fail to install and use tax control cash registers in accordance with regulations, or damage or tamper with tax control devices without authorization, shall be punished in accordance with Article 60 of the "Tax Collection and Management Law of the People's Republic of China"; those who fail to install and use tax control cash registers in accordance with regulations and fail to pay or underpay taxes shall be dealt with in accordance with the relevant provisions of the "Tax Collection and Management Law of the People's Republic of China"; those who fail to issue tax control invoices in accordance with regulations shall be dealt with in accordance with the provisions of the "Invoice Management Measures of the People's Republic of China" and its implementation rules.
The provincial state taxation bureau and provincial local taxation bureau shall formulate implementation rules for this system based on this implementation plan for the implementation of industries, user standards, methods and procedures.

Appendix: List of members of the Provincial Tax Control Cash Register Promotion and Application
Leading Group Appendix: List of members of the Provincial Tax Control Cash Register Promotion and Application Leading Group
Leader: Wang Zhengfu (Executive Vice Governor)
Deputy Leaders: Tang Dezhi (Deputy Secretary-General of the Provincial Government) Liu Yuwen ( Director of the Provincial State
Taxation Bureau) Liu Hanqiao (Director of the Provincial Local Taxation Bureau) Members: Zhao Fuzeng (Chief Economist of the Provincial State Taxation Bureau) Huang Wuyi (Deputy Director of the Provincial Local Taxation Bureau) Ji Ke (Deputy Director of the Provincial Department of Finance) Cao Guomin (Deputy Director of the Provincial Department of Information Industry) Liu Guangshu (Inspector of the Provincial Quality Supervision Bureau) The Provincial State Taxation Bureau and the Provincial Local Taxation Bureau shall respectively set up tax control cash register promotion and application work offices to be responsible for their respective promotion and application work. After the promotion and application of tax control cash registers is completed, the Provincial Tax Control Cash Register Promotion and Application Leading Group shall be automatically abolished.

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