In order to implement the relevant requirements of the Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the Communist Party of China Central Committee and the General Office of the State Council and the Guiding Opinions on Comprehensively Implementing the Notification and Commitment System for Certification Matters and Enterprise-related Business Licensing Matters issued by the General Office of the State Council, continuously deepen the reform of “delegating power, streamlining administration and optimizing government services” in the tax system, optimize the business environment for taxation, and promote The Spring Breeze Action for Tax Convenience, the State Taxation Administration has decided to implement the notification and commitment system for certain tax certification matters. The details are hereby announced as follows:

I. Starting from March 1, 2023, the notification and commitment system shall be implemented nationwide for six tax certification matters (Annex 1) in the catalogue, including the certificate of national general fire-fighting and rescue vehicles.

II. The commitment method, liability and non-applicability of the notification and commitment system for tax certification matters shall be implemented in accordance with the relevant provisions of the Announcement of the State Taxation Administration on Implementing the Notification and Commitment System for Certain Tax Certification Matters to Further Optimize Tax Services (No. 21 of 2021).

III. Tax authorities shall provide the catalogue of tax certification matters subject to the notification and commitment system and the template of the notification and commitment letter (Annex 2) in tax service centers and on official websites so that taxpayers can view, obtain or download them with ease.

IV. This Announcement shall enter into force on March 1, 2023.

The Announcement is hereby made.

Annexes: 1. Catalogue of Tax Certification Matters Subject to the Notification and Commitment System

2. Template of the Notification and Commitment Letter

State Taxation Administration

January 5, 2023