Tax Policy & Legislation Division

The Tax Policy & Legislation Division is a functional department of the municipal taxation bureau. It is responsible for organization and coordination of tax policy related affairs and regulative instruction, supervision and inspection in law enforcement in administrative staff.

Functions:

1. To organize, establish and improve the rules and regulations for administrative and law enforcement in the taxation system; organize the drafting of local taxation legislative program; work with related departments to implement tax collection legislative work.

2. To organize, establish, improve and implement the mechanism for administrative approval process; assist in setting up and supporting the tax exemption account information system; provide statistics and reports on the whole system’s administrative approval work status. 

3. To advance the regulatory tax documents at the city level, coordinate approval and joint approval of regulatory tax documents, examine the kept-in-record regulatory tax documents.    

4. To advance and implement law enforcement liabilities mechanism; receive inspection and examination from upper management, guide and supervise the basis level bureaus in improving the liabilities mechanism.

5. To conduct daily, annual and specific check in basic level local tax administrative and law enforcement, implement enforcement liabilities review and audit program, work with the personnel and inspection department for implementation of fault liabilities pursuit program.

6. To establish and perfect tax administrative and law enforcement committee work system, conduct daily work for the tax administrative and law enforcement committee, prepare for executive committee meetings and review meeting documents, archiving and supervision of the settlement of resolutions made by the committee; supervise and guide basic unit bureau committee with their work.

7. To handle municipal bureau’s tax administrative review, administrative compensation and litigation cases, provide instruction over administrative review, compensation and litigation cases, submit statistics and reports on relevant issues.

8. To collect and manage local taxation policies, rules and establish regulatory document database, manage and maintain Dalian local taxation website regulation database and daily publishing and announcement pages.

9. To organize and coordinate and implement comprehensive law enforcement work set by upper level policy and legislative departments.

10. To provide or cooperate in training on taxation law and knowledge, organize approval and certificate issuance work for tax collection enforcement qualification and grading, administration in cooperation with related authorities.

11. To formulate and perfect administrative penalty regulations, establish unified penalty procedures, processes, scope of responsibilities and penalty standard, implementation and supervision. Provide instructions on hearings of cases involving large money penalty, provide statistics and reports on the whole system’s administrative penalty status.

12. To formulate, perfect and supervise taxation administrative permit program and supervise its implementation. Provide guidance on hearings of taxation administrative permit; provide statistics and reports on the permit execution status.

• Email：ds_fg@dl.gov.cn
• Tel: 82332053  82332056　
• Address: No.97, Yide Street, Zhong Shan District 　
• Postcode: 116001