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Record · chinatax ACC. 900066552

Notice of the State Administration of Taxation on Issues Concerning the Electronic Tax Payment via the Tax-Bank Horizontal Network

国家税务总局关于税库银横向联网电子缴税有关问题的通知

Issuer
Date
2008-02-03
Instrument
notice
Cited by
0
This notice clarifies that taxpayers have the right to choose among various tax payment methods, including cash, check, credit card, and electronic payment via the tax-bank horizontal network, and that tax authorities must not force taxpayers to adopt electronic payment or sign mandatory electronic authorization agreements.
Full text · 原文 277 字
各省、自治区、直辖市和计划单列市国家税务局、地方税务局:  近日,有纳税人反映部分地区税务机关在推行税库银横向联网电子缴税系统中,禁止纳税人采取其他方式缴纳税款,强制要求纳税人与银行、税务签订委托电子划款协议,加入联网电子缴税系统。现就有关问题明确如下:  根据《中华人民共和国税收征收管理法》的规定,纳税人可以选择现金缴税、缴款书转账缴税、信用卡缴税、联网电子缴税等各种方式缴纳税款,税务机关不得强制纳税人采用某种方式缴纳税款。税务机关可以从方便纳税人缴税、降低税收成本出发,积极推行税库银横向联网电子缴税系统,但必须遵循纳税人自愿原则,不得强制推行。