On March 29, the Information Office of Liaoning Provincial People’s Government held a press conference, presenting and interpreting “Liaoning Province’s Tax and Fee Service and Administration Guarantee Measures”.

To strengthen the coordination between tax and fee services and tax collection and administration, enhance the protection for the legitimate rights and interests of taxpayers and fee payers, and advance high-quality economic and social development, Liaoning has drawn up “Liaoning Province’s Tax and Fee Service and Administration Guarantee Measures”, which is set to take effect on April 1, 2024. The “Guarantee Measure” consists of 21 articles, focusing on the clear provisions regarding the scope of application, division of responsibilities, collaboration among departments, and information sharing of tax and fee services and tax collection and administration. The “Guarantee Measure” aims to regulate and standardize tax and fee services and tax collection and administration, giving full play to the role of law in consolidating foundations, ensuring expectations, and delivering long-term benefits.

The “Guarantee Measure” points out that the government should establish and improve its working mechanism for tax and fee services and tax collection and administration. That means taxation authorities should fulfill their responsibilities for providing tax and fee services and taking measures to bolster tax collection and administration in accordance with the law, while relevant authorities should offer support and assistance in accordance with the law. Taxpayers, organizations and tax-related professional service agencies are obligated to honestly fulfill their tax payment obligations in accordance with the law, consciously maintain the order of tax and fee collection and administration, and jointly contribute to the provision of quality tax and fee services and administration guarantee. The “Guarantee Measure” also specifies that taxation authorities should provide related tax and fee services such as information disclosure, promotion and guidance, consultation services, direct access to preferential tax policies, facilitation of tax filing and payment, and resolution of tax and fee disputes.

With the implementation of the “Guarantee Measure”, taxation authorities in Liaoning will progressively improve the supporting systems and continuously strengthen their coordination with relevant departments, so as to jointly build a unified mechanism for tax and fee services and tax collection and administration. They will also take solid steps in “data sharing” within the government, deepen the application of tax-related information, and jointly carry out tax and fee services.