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Announcement of the State Administration of Taxation on Issues concerning Offsetting Tax Arrears by Refundable Taxes
[Effective]
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国家税务总局关于应退税款抵扣欠缴税款有关问题的公告
[现行有效]
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【法宝引证码】
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Announcement of the State Administration of Taxation on Issues concerning Offsetting Tax Arrears by Refundable Taxes | | 国家税务总局关于应退税款抵扣欠缴税款有关问题的公告 |
| (No. 54 [2013] of the State Administration of Taxation) | | （国家税务总局公告2013年第54号） |
| Recently, local tax authorities reported that they have different understandings about whether offset of tax arrears by refundable taxes in Article 79 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection is a compulsory enforcement measure. In order to comprehensively and accurately implement the provisions on compulsory enforcement measures and on the offset of tax arrears by refundable taxes, in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Tax Collection Administration Law”) and the Detailed Rules for the Implementation thereof, we hereby announce the relevant issues concerning offsetting tax arrears by refundable taxes as follows: | | 近期地方反映，对于《中华人民共和国税收征收管理法实施细则》第79条关于应退税款抵扣欠缴税款（以下简称以退抵欠）的规定是否属于强制执行措施有不同理解。为了全面准确贯彻强制执行措施和以退抵欠的规定，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则的有关规定，现将应退税款抵扣欠缴税款有关问题公告如下： |
| ．．．．．． | | ．．．．．． |
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