Tax Violations Of Disciplinary Regulations

Original Language Title: 税收违法违纪行为处分规定

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201303/20130300385439.shtml

Tax violations of disciplinary regulations (June 6, 2012 wing, and human resources Social Security Department, and national tax General makes 26th, announced since August 1, 2012 up purposes) first article to strengthening tax levy management, punishment tax illegal disciplinary behavior, promote tax legal regulations of implement implementation, according to People's Republic of China tax levy management method, and People's Republic of China administrative monitored method, and People's Republic of China civil servants method, and administrative organ civil servants disposition Ordinance and the other about legal, and administrative regulations,

    These provisions are formulated. Second unit of tax violations, responsible leaders and persons, and individuals in a tax violation shall bear disciplinary liability.

    Belonging to the following persons (hereinafter referred to as relevant persons), by appointment and removal or organs in accordance with administrative privileges shall be subject to punishment:

    (A) civil servants of administrative organs;

    (B) legal and authorized rights to public affairs staff corporate management functions of the Organization;

    (C) entrusts the executive authorities engaged in the activities of the Organization in the management of public affairs personnel engaged in public service;

    (D) enterprises, institutions, social groups, appointed by the Executive Officer.

    Laws, administrative regulations and decisions of the State Council and the State Council supervisory organs, the disposition of human resources and Social Security Department of the State Council regulations on tax violation penalties otherwise provided, from its provisions.

    Thirdly, tax authorities and tax officials with one of the following acts, their responsibilities, given a warning or demerit; if the heavier, given a demerit or demoted in serious cases, dismissal:

    (A) the breach of statutory rights, conditions and procedures for handling business tax registration, change or cancellation of tax registration tax registration;

    (B) violations of provisions, tax collection and control equipment;

    (C) violation to issue tax payment voucher, confiscation of documents;

    (D) violation of legal procedures for tax reduction, exemption and refund procedures for taxpayers.

    Article fourth of tax authorities and tax officers of any of the following acts, to related persons given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) in violation of regulations on sale, keeping, on behalf of the VAT and other invoices, resulting in revenue loss or other adverse effects;

    (B) the violation of regulations, approved tax liability, tax-quota, lead to taxpayer's tax level is obviously unreasonable.

    Fifth the tax authorities and tax officers of any of the following acts, their responsibilities, given a warning or demerit; if the heavier, given a demerit or demoted in serious cases, dismissal:

    (A) violations of tax preservation and enforcement of measures taken;

    (B) the seizure, seizure of taxpayers ' personal and dependent family members to maintain vital housing and supplies.

    Article sixth of tax authorities and tax officers of any of the following acts, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) for tax violations committed within the jurisdiction, not being dealt with or wilfully put off the investigation after it was discovered, resulting in loss of State revenue;

    (B) engages or neglect their duties, do not levy or collect the taxes payable, resulting in loss of State revenue.

    Seventh the tax authorities and tax personnel who violate regulations require taxpayer or withholding agent appoint a tax agent, or to specify the tax agency, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled.

    Close relatives of the eighth the tax organs in my business within the jurisdiction and tax intermediaries related to business activities, by discouraging their close relatives refused to quit or I am not subject to adjustment, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled.

    Nineth tax officers of any of the following acts, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) in the course of performing his duties, against the legitimate rights and interests of citizens, legal persons or other organizations;

    (B) abuse of power, deliberately making the taxpayer, withholding agent;

    (C) complaints or accusations of tax violation of taxpayers and withholding agents and other prosecutors who takes revenge.

    Article tenth of tax authorities and tax officers of any of the following acts, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) solicit, accept, or to lend her name occupy taxpayer, withholding money;

    (B) at a significantly below-market price to the taxpayers to purchase goods within the jurisdiction;

    (C) at a price higher than market items for sale within the jurisdiction of the taxpayer;

    (D) the terms of reference presented to the taxpayer carrying on business to seek illegitimate interests;

    (E) violate tax provisions require taxpayers to buy, using the specified control.

    11th the tax authorities privately, misappropriation, interception, illegal possession of taxes, fines, penalties or seizure, seizure of property and tax payment guarantee of property, their responsibilities, given demerit; plot heavy, demotion or dismissal in serious cases, expelled.

    12th tax authorities and tax officers of any of the following acts, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) conceals, damaged, forged or altered evidence to the tax violation case;

    (B) providing false tax investigation letters;

    (C) issuing false tax certificates.

    13th under any of the following acts, their responsibilities, given a warning or demerit; if the heavier, given a demerit or demoted in serious cases, dismissal:

    (A) violation of rules involving tax qualification, examination and approval;

    (B) does not require the parties to produce tax-paid vouchers or tax exemption certificate for it to carry out the administrative registration, licensing, approvals and other matters;

    (C) violation of the provisions of a tax payment guarantee;

    (D) the tax levied in advance and delay of the contravention.

    14th under any of the following acts, their responsibilities, given demerits or demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) violation of the provisions of laws and administrative regulations, assessment of tax;

    (B) violation of the provisions of laws and administrative regulations, making tax levy, waive or cut taxes, exemptions, rebates, tax and other tax laws and administrative regulations contravene the decision.

    15th article does not fulfill the withholding, collecting payment of tax obligations, resulting in loss of State tax, concerned persons give a demerit or demerit; plot heavy, demotion or dismissal in serious cases, expelled.

    Article 16th without entrusts the tax authorities collect tax payments, or, having entrusted by law but not by the tax authority in accordance with the relevant laws and administrative regulations of tax, on the persons given a warning or demerit; if the heavier, given a demerit or demoted in serious cases, dismissal.

    17th under any of the following acts, their responsibilities, given demerit; plot heavy, demotion or dismissal in serious cases, expelled:

    (A) violation of rules for taxpayers and withholding agents provided bank accounts, invoices, certificates or convenience, resulting in unpaid, low or defrauding export tax refunds;

    (B) to provide taxpayers and withholding agents tipped off, or otherwise help it evade tax administrative penalties;

    (C) avoid paying tax, taxes, evading the recovery of owed taxes and defrauding export tax refunds;

    (D) forging, altering, illegal trading in invoices;

    (E) the intentional use of forged or altered, illegal trading in invoices, resulting in negative consequences.

    Tax officials have a preceding paragraph (b) of the acts listed in a heavier punishment.

    Article 18th disciplined people not satisfied with the decision, in accordance with the People's Republic of China Law on administrative supervision, the People's Republic of China Law on civil servants and the punishment of civil servants of administrative organs and other relevant provisions of the Ordinance to apply for a review or appeal.

    Article 19th appointment and removal, monitoring bodies and the tax case transfer system established by the Administrative Department. Appointment and removal, supervision organs investigated tax violation cases, that should be processed by the Department of tax administration, it shall transfer the relevant case material Department of tax administration.

    Department of tax administration should be promptly investigated and dealt with according to law, and notify the appointment and removal of organs, the treatment result monitor. Department of tax administration to investigate violations of tax administration, that it should be disciplined by the appointment and removal or the supervisory organs shall promptly transfer the relevant case material or a supervisory authority to appoint and remove.

    Appointment and removal or organs should be promptly investigated and dealt with according to law, and will result in writing informed the Department of tax administration. 20th for the tax violations should be given party disciplinary measure, transferred to the party's discipline inspection organs.

    A suspected crime, transferred to judicial organs for criminal responsibility shall be investigated according to law.

    Article 21st tariffs, vessel tonnage tax and customs on behalf of the tax violation, in accordance with the provisions of laws and administrative regulations and the relevant disciplinary rules.

    22nd article of the rules by the Ministry, the Department of human resources and social security and the State administration of taxation is responsible for the interpretation. 23rd these provisions come into force on August 1, 2012.