Tax law enforcement Inspector rules
(Released February 25, 2013 sat 29th April 1, 2013) Chapter I General provisions
First in order to regulate this supervision, tax administration according to law, guaranteed the implementation of laws, administrative regulations and tax policies, protecting the legitimate rights and interests of taxpayers, and prevent and resolve this risk, according to the People's Republic of China administration of tax collection and the detailed rules for the implementation of the relevant provisions of the law, these rules are formulated.
Second tax authorities at all levels to carry out this supervision, these rules shall apply.
Tax enforcement inspectors referred to in article III of these rules (hereinafter referred to as law enforcement inspectors) refers to above the County (s) tax authorities at all levels on the level within the tax authority institutions, directly under the institution, agency or of subordinate tax authorities tax law enforcement conduct inspection and administrative supervision.
Fourth law enforcement inspectors should be subordinate to and serve the tax center, according to the Inspector, be fair, be practical and realistic.
Fifth was Inspector Unit and its staff shall accept inspectors and cooperate with law enforcement.
Chapter II Organization of law enforcement Inspector management
Sixth levels of tax authority Inspector of internal audit department or to undertake this duty of supervision and inspection departments (hereinafter referred to as Inspector of internal audit department), on behalf of the law enforcement supervision-level tax organization, shall perform the following duties:
(A) based on the taxation authority law enforcement inspectors at work and plan, develop level taxation authority law enforcement inspectors at work and plan;
(B) organize the implementation of law enforcement inspectors, tax enforcement inspectors report to the level the tax authorities, and to make the tax law enforcement Inspector for the treatment of decision, Inspector of the tax law enforcement advice or book of the tax inspectors ' conclusions of law enforcement;
(C) organize the implementation of tax system the tax law enforcement responsibility, led the implementation of tax law enforcement responsibility system, law enforcement doubt information analysis and monitoring;
(D) supervising law enforcement inspectors found problems of reform and accountability;
(E) cooperate with external supervision departments for tax authorities to carry out supervision and inspection work;
(F) to report to the tax authorities at the same level and superior law enforcement supervision;
(G) report on the supervision of law enforcement and law enforcement compliance results;
(VIII) to guide law enforcement supervision, supervise and check subordinate tax authorities;
(IX) other related work. Seventh law enforcement inspectors and manpower planning, centralized management. Inspectors of the internal audit department is responsible for the supervision of law enforcement organization, coordination and implementation.
Tax authorities within the relevant departments should establish the concept of global, and actively participate in, support and cooperate with the law enforcement supervision.
Tax authorities at all levels in accordance with work requirements, enforcement inspectors can be carried out in collaboration with other oversight work.
Eighth tax authorities at all levels should arrange special law enforcement supervision requirements, according to an annual work plan and specific law enforcement law enforcement Inspector inspectors work situation, do a budget, and guarantee the proper use of funds.
Nineth superior tax authorities for law enforcement inspector may direct an inspector or authorized or designated Inspector of subordinate tax authorities.
Article tenth higher tax authority believes that enforcement inspectors of subordinate tax authorities made conclusions is not appropriate, you can instruct the lower tax authority to alter or revoke, if necessary, can also be directly made for amendment or cancellation of the decision.
11th levels of review, tax authorities can take checks or any other means, in law enforcement supervision in law enforcement inspectors perform their duties, abide by discipline, honesty and self-discipline of conducting supervision and inspection. 12th levels of tax authorities shall set up a pool of tax enforcement inspectors, law enforcement Inspector for reserve personnel. According to the law enforcement supervision needs, determined law enforcement Inspector pool personnel base, achieve dynamic management, regularly organizes business training.
Subordinate tax authorities should be accountable to higher taxation authority law enforcement Inspector pool of talents. 13th law enforcement inspectors can be done independently by the Inspector of internal audit department personnel, also can be deployed at the same level and subordinate tax authorities tax personnel, giving priority to deploy law enforcement Inspector pool members.
Shall cooperate with the relevant units and departments.
Chapter III content and form of law enforcement Inspector
Article 14th law enforcement inspectors include:
(A) the tax laws and administrative regulations, the implementation of regulations and regulatory documents;
(B) the tax work and superior taxation authorities under the State Council decision implementation, deployment;
(C) the tax authorities to develop or jointly with other departments to develop tax-related documents, as well as other than tax authorities developed the legitimacy of tax-related documents;
(D) the external oversight Department of investigation or supervision, supervision by law enforcement matters;
(E) the tasks assigned by the superior authorities, relevant departments Office of tax enforcement matters;
(Vi) law enforcement inspectors found problems of reform and accountability;
(VII) other revenue enforcement matters that require law enforcement inspectors.
15th Strip enforcement inspectors to pass a comprehensive law enforcement Inspector, focusing on law enforcement inspectors, supervisor of special law enforcement inspectors and ad hoc law enforcement and other forms.
16th comprehensive law enforcement Inspector refers to the tax authorities on the level and lower level of tax authority for tax law enforcement conduct broad, systematic supervision and inspection.
17th key law enforcement Inspector refers to the tax authorities on the level and lower level tax authorities some of, key chain, key industry oversight inspections of tax enforcement Act.
18th special law enforcement Inspector refers to the tax authorities on the level and lower level tax authorities a specific content involved in this conduct supervision and inspection.
Article 19th ad hoc enforcement inspectors is that the tax authority authorities assigned specific tax law enforcement matters, relevant departments, as well as through letters, reports, media reflect major tax law enforcement issues involved, including the level and lower level of tax authority for tax law enforcement conduct supervision and inspection.
20th levels of tax authorities shall use information technology, and tax law enforcement activities related to the various information systems data analysis, filtering, monitoring, and tips, for various forms of law-enforcement inspectors provide clues.
Fourth chapter enforcement inspectors to implement procedures
Article 21st law enforcement inspectors work to schemes, organized way, including preparation, implementation, processing, modification, such as stage, according to work needs to be reviewed.
22nd Inspector of Internal Audit Department should be scientific and reasonable annual law-enforcement supervision plan, reported to the tax authorities the same level for approval a unified deployment.
Not included in the annual work plan of the ad hoc law enforcement law enforcement Inspector inspectors need to be initiated enforcement inspectors and other exceptional circumstances, should be reported to the tax authorities the same level approval before implementation.
Before the 23rd law enforcement inspectors, Inspector of internal audit department shall, according to law enforcement Inspector object and content, including organizational leadership, work requirements and enforcement inspectors time, priorities, methods, procedures, and more law enforcement compliance programmes. Article 24th enforcement inspectors of the tax authority shall establish a law enforcement inspection group is responsible for the implementation of law enforcement inspectors.
Law enforcement inspection group shall be not less than 2, and the team leader responsibility system. Head of the law enforcement inspection group should be responsible for overall quality of law enforcement inspectors.
When the head of the law enforcement inspection group on matters relating to tax law enforcement by an inspector is a difference of opinion with other members, should this inspector is described within the report.
25th law enforcement Inspector of tax authorities shall, according to law enforcement Inspector object and contents to check the law enforcement inspection group personnel training to ensure law enforcement efficiency and quality inspectors. Article 26th law enforcement inspectors shall be 3 working days in advance to inform the tax law enforcement units issued by Inspector Inspector, time, content, way to inform law enforcement inspectors, for the information required to meet job requirements.
Inspector Inspector of tax law enforcement units should be notified in the context of this unit to the public.
Ad hoc law enforcement inspectors, and other special circumstances, you can not advance notice and disclosure.
27th enforcement inspectors can undertake the following work:
(A) hear the inspectors report on tax law enforcement;
(B) access by inspectors issued a book collection, meeting minutes, tax files, tax law enforcement files and instruments, as well as other relevant information;
(C) access or obtain and tax enforcement activities related to the information system of electronic documents and data;
(D) concerned with the Inspector who, aware of the situation;
(E) special circumstances require to the taxpayer and the authorities concerned to understand the situation or to obtain evidence, shall, in accordance with the authority of law, and to request the competent tax authorities to cooperate;
(Vi) the other way around. 28th Strip enforcement inspectors, inspectors should provide relevant information in a timely manner, as well as with tax enforcement activities of various information systems related to all data query permissions.
Chief Inspector Unit this unit provides this information authenticity and integrity is responsible for.
Article 29th law enforcement inspector shall be made to the tax inspectors ' working papers. Found this behavior problem of illegal or irregular, shall collect relevant evidence, stated in the working papers, time, circumstances, indications of the name and the source, as well as files of illegal or irregular basis, by the Inspectorate Unit sealed or signed by the persons concerned.
Refuses to seal or refuses to sign, it shall explain the reasons on record. Time of gathering evidence the originals, through photocopying, photography, camera, scanning, recording, means to extract or copy the information, save the entity or individual indicated on the copies of the original "checked with the original, original in the US", and signed by the person concerned.
Originals kept by the unit, should be determined by the seal.
Article 30th law enforcement inspection group law enforcement Inspector, summary of issues found should be timely, and feedback to the Inspector.
By an inspector or an individual presentation and feedback can be argued, and provide written material of statement and averment.
31st after the law enforcement inspection group law enforcement inspectors, should draw up tax enforcement inspectors reports, including:
(A) law enforcement inspectors time, content, methods, and procedures;
(B) inspectors unit this basic situation;
(C) specific issues of law enforcement inspectors found, identified by an inspector illegal, violations of the basic facts and legal basis;
(D) to find the problem to be addressed;
(E) strengthen the management of taxation supervision recommendations;
(Vi) other matters in the report of the law enforcement inspection group that it should be.
Article 32nd after the law enforcement inspection group law enforcement inspectors, tax law enforcement inspectors reports, working papers, should be evidence, statement and averment materials, and other information in connection with law enforcement inspectors, put them, submitted to the Inspector of internal audit department.
Article 33rd Inspector of internal audit department received this Inspector reports and other evidence material, shall hear the following:
(A) law enforcement Inspector for compliance;
(B) the facts are clear, whether sufficient evidence, whether the information is complete;
(C) applicable laws and administrative regulations, rules and regulatory documents and policies are correct;
(D) the Inspector's assessment is accurate, proposed observations, recommendations, if appropriate.
Article 34th inspectors found in the internal audit department in the adjudication of facts are not clear, evidence insufficient, incomplete information, it shall notify the law enforcement inspection group to evidence correction, you can also reorganize personnel for verification and inspection.
35th article inspector within trial sector in trial in the on applies tax legal, and administrative regulations and tax policy has doubts of problem, and suspected violations of involved tax file, should written sought this level tax organ regulations sector and business competent sector views, also can submitted this level tax organ collective research, and do Conference records; this level tax organ cannot or has no right to determine of, should asked superior tax organ or please right to organ explained or determine. Article 36th Inspector of Internal Audit Department revised in accordance with the outcome of tax law enforcement inspectors report, sent by the inspectors for comments. By an inspector shall, within 15 working days written feedback.
In the written submissions had been filed within the time limit, with no objections.
Inspector of internal audit departments will be expected to study comments made by an inspector, necessary amendments to the tax law enforcement inspectors report, together with the feedback be submitted in writing by an inspector the tax authorities audited the same level.
37th inspectors audited by the internal audit department according to the tax authority tax law enforcement inspectors reporting to the tax inspector decided to book, Inspector of the tax law enforcement advice or book of the tax inspectors ' conclusions of law enforcement, after the tax authorities of the same level issued by an inspector.
The tax law enforcement inspectors ' written decision is applicable to inspectors in violation of tax laws, administrative regulations and tax policy for processing.
Applicability of the tax law enforcement inspectors deal with submissions by an inspector gives to correct issues and improvement suggestions.
Applicability of the tax inspectors ' conclusions of law enforcement found no illegal or irregular problems inspectors unit which has been evaluated.
Commissioned by the level the tax authority, head of the law enforcement inspection group on law enforcement Inspector results and was Chief Inspector unit or talking to the person concerned.
38th for violations of tax laws, administrative rules and regulations and higher taxes tax-related documents of the normative documents, law enforcement inspectors decided according to the following principles:
(A) to subordinate tax authorities to develop, or subordinate tax authorities developed jointly with other departments, to order the suspension of the implementation, and corrected;
(B) to the level set by the tax authorities should stop the implementation of the proposed changes and recommendations;
(Iii) established by the local government and other sectors, the tax authorities at the same level shall suspend execution, modify recommendations to the dispatch unit, and report by the tax authority.
39th inter alia article 38th, but other taxes are not in line with laws, administrative regulations, regulations and higher tax documents of tax law enforcement, law enforcement inspectors a decision according to the following principles:
(A) law enforcement entity is not valid, revoked according to law;
(B) fails to perform the statutory duties, ordered to perform their statutory duties;
(C) the facts are not clear and the evidence is insufficient, be revoked according to law, and can be ordered to renewed acts of law enforcement;
(D) is not the correct application of the legal basis, be changed or revoked by law and can be ordered to renewed acts of law enforcement;
(E) serious violations of due process, be changed or revoked by law and can be ordered to renewed acts of law enforcement;
(Vi) overstepping or abuse, be revoked according to law;
(VII) other compliance with tax laws, administrative regulations, tax regulations and superior normative acts, be changed or revoked by law, and may be ordered to renew enforcement actions.
40th is received by inspectors of the tax law enforcement inspectors ' written decision and the after tax enforcement inspectors dealing with submissions shall be implemented within the prescribed time limit and in writing to the tax authority of law enforcement inspectors reported the following results:
(A) the tax documents related to illegal or irregular cleaning and cleaning results;
(B) tax law enforcement of illegal or irregular behavior modification, revocation and renewal Act of law enforcement;
(C) the accountability of those responsible;
(D) other documents and information required. 41st inspectors unit of law enforcement Inspector disagrees with the decision, may within the prescribed period to the tax authorities an application for review of the implementation of law enforcement inspectors.
Implementing enforcement inspectors of the tax authority shall carry out a review and response.
Article 42nd enforcement inspectors of the tax authority shall, within the scope of this unit for law enforcement Inspector results and inform the law enforcement supervision to be.
Law enforcement inspectors should be kept confidential, and may not be informed.
43rd tax authorities at various levels should establish law enforcement Inspector results reporting system.
Compliance internal audit problems found by inspectors to law enforcement departments should conduct summary and analysis, improve the system, strengthening the management proposal, the tax authorities report the same level, and as a reference on the business sector.
Identified a problem in tax policy or tax collection system, tax authorities at various levels shall timely report to the superior tax authorities.
44th levels within the tax authority shall, within the prescribed time of year to superior tax authorities submit annual law enforcement inspectors work summaries and reports, and other related materials.
Article 45th Inspector of internal audit department shall, in accordance with the relevant provisions of law enforcement supervision information filing and archiving.
Law enforcement Inspector archives should be well documented, classification clear, cross-examination and easy to read.
The fifth chapter of accountability and reward
Article 46th enforcement inspectors found this behavior illegal, illegal questions, shall, in accordance with the relevant regulations and administrative rights, accountability to officials and persons directly responsible.
47th enforcement inspectors found that taxpayers in violation of tax law, and implement enforcement inspectors of the tax authority shall order the competent tax authorities to investigate and deal with serious cases, transfer of audit departments.
48th enforcement inspectors, inspectors do not provide relevant information and permission, or without a legitimate reason to deny, delay, frustrate law enforcement inspectors, tax authorities by law enforcement Inspector rectification; refuses, accountability to officials and persons directly responsible.
49th by an inspector in accordance with the tax law enforcement Inspector for the treatment of decision and the requirements of the tax law enforcement inspectors dealing with submissions, rectification of tax authorities by law enforcement Inspector and the head of its main responsibility and those responsible be held accountable.
50th law enforcement inspectors at all levels of implementation results and corrective actions should be considered as tax authorities assessment of important content. Tax authorities at all levels of law enforcement should be norms, honor and reward outstanding units and individuals, and be informed, and will promote its advanced experience.
Major law enforcement units, departments and principals and those responsible, shall participate in the advanced selection.
51st in law enforcement for law enforcement inspectors inspectors abuse, malpractice, negligence or violation of the relevant provisions of a clean and honest Government should be accountable in accordance with the relevant provisions.
52nd to highlight the performance of law enforcement in law enforcement supervision inspectors, tax authorities at all levels should give praise and reward, and their performance as excellent civil servants and other advanced an important basis for selection.
The sixth chapter supplementary articles
53rd of the rules related to instrument design, shall be separately prescribed by the State administration of taxation.
54th provincial, autonomous region, municipality directly under the bureaus of State Taxation Bureau and the local taxation Bureau in accordance with this rule, combined with specific measures for the implementation of specific conditions in the region. 55th article of the rules come into force on April 1, 2013, the State administration of taxation on the issue of tax law enforcement, notice of the rules (the internal revenue service 126) repealed simultaneously.