税收征收管理法修订稿今起征求意见

Core Viewpoint - The recent draft revision of the Tax Collection and Administration Law aims to enhance taxpayer rights, adapt to new economic realities, and ensure better alignment with existing laws, marking the first significant update in 24 years [1][2]. Group 1: Legislative Changes - The draft consists of 106 articles, adding 16 new articles, deleting 4, and modifying 69, while maintaining the basic structure of the existing law [2]. - The revision focuses on implementing decisions from the central government and adapting to new economic developments, particularly in relation to personal income tax reforms [2][3]. Group 2: Protection of Taxpayer Rights - The draft emphasizes the protection of taxpayer rights, with 31 articles aimed at creating a fair tax order and 21 articles dedicated to safeguarding taxpayer rights [2]. - New provisions include real-time sharing of registration information between registration authorities and tax departments, eliminating the need for separate tax registration [2]. - The draft removes the prerequisite of tax clearance for initiating tax dispute reviews, enhancing administrative relief for taxpayers [2]. Group 3: Tax Administration and Enforcement - The draft aims to standardize tax enforcement powers, emphasizing lawful execution of duties by tax authorities and improving the procedures for exercising tax enforcement powers [3]. - New regulations require tax authorities to maintain confidentiality of tax-related information and establish guidelines for administrative penalties [3]. Group 4: Adaptation to Digital Economy - The draft introduces requirements for platform operators to report tax-related information, facilitating the regulation of the digital economy [3]. - It clarifies the legal validity of electronic documents and materials, supporting the ongoing development of new economic models [3]. Group 5: Legal Consistency and Market Stability - The draft aligns terminology with existing laws, such as changing "tax evasion" to "tax avoidance," enhancing legal clarity and stability in market expectations [4]. - It aims to reduce execution disputes by adjusting tax priority rights in accordance with the Civil Code and Bankruptcy Law [4]. Group 6: Public Consultation - The public consultation period for the draft will last until April 27, allowing stakeholders to submit feedback through various channels [4].