Tax administrative measures on normative documents
(February 10, 2010, the State administration of taxation promulgated as of July 1, 2010, 20th) Chapter I General provisions
First developed for the normative document regulating tax and management, tax administration according to law, according to State implementation outline for the holistic promotion of administration by law and other regulations, combined with tax authorities practice, these measures are formulated.
Second tax regulatory documents in these measures refers to above the county level (level) specified in the terms of reference and the tax authorities in accordance with procedures developed and published, provided the taxpayer, withholding and other taxes the administrative relative person (hereinafter referred to as the tax administrative relative person) rights and obligations in this area generally binding and applicable file repeatedly.
State administration of taxation regulations of the tax authorities, not part of the tax documents in these measures.
Article III the drafting of tax documents, audit, decision, published work, filing, cleaning, application of this approach.
Article fourth tax regulatory documents shall comply with laws, regulations, rules and higher tax provisions of normative documents, adhere to the principles of openness, unity, effectiveness and follow the formulation of rules and procedures as provided herein. Article fifth tax documents not set tax, stop sign, tax cuts, tax exemptions, rebates, tax matters, administrative license, the administrative examination and approval, administrative sanctions, administrative enforcement, administrative fees and other matters may not be set by the tax documents.
Approved by the State Council set except for matters such as tax reduction or exemption.
Sixth the county tax authorities tax documents, must be based on laws, regulations, rules or above (level) specifically authorized by the tax authorities to tax normative documents; no authorization needed tax documents, should be brought to the tax organs at a higher level.
Below the county level tax authorities and tax authorities at all levels within the institutions, organizations and agencies and temporary agencies directly under, not in the name of their tax documents.
Chapter II rules
Article seventh tax documents you can use the "approach", "rules", "point", "rules" and other names, but not "regulation" and "implementing rules", "notification" or "reply".
Superior tax authorities subordinate tax authorities about matters specific to certain tax administrative relative person of applicable tax laws, rules, regulations or tax regulatory file reply, need to be copied to the respective jurisdictions, shall, in accordance with the provisions of rule-making and normative document drafted programs tax and use tax name of normative documents.
Article eighth tax regulatory documents shall be required by its content, clearly establishing the purpose and the basis, scope, subjects, the rights and obligations, specific norms, procedures, timing or duration, and so on.
Nineth tax regulatory documents, and should be specific, clear, internal logic, language specification, simple, accurate, with maneuverability.
Tenth in addition to content outside the complex, tax documents are generally not divided into chapters and sections.
Needs chapters, sections, articles, paragraphs, items, objective tax documents, chapter, section should have a title, chapter, section, the ordinal numbers sequentially in Chinese; without an ordinal ordinal in Chinese figures sequentially parentheses; objective order number in Arabic numerals.
11th superior tax authorities need to subordinate tax authorities on regulatory and tax provisions complemented the normative document, may authorize a subordinate tax authorities to establish specific measures for its implementation.
Authorized tax authority not to delegate his powers to other organs.
12th tax regulatory documents by the enacting body is responsible for the interpretation.
Interpretation of the normative document drafted tax body may not grant the higher level organs or subordinate tax authorities.
13th tax regulatory documents shall not be retroactive, but in order to better protect the tax administrative relative person rights and interests except for special provisions.
The 14th tax regulatory documents shall be implemented since the 30th, after the date of its publication.
Immediately after publication the purpose of hindering the implementation of the tax documents, can come into force on the date of promulgation.
Authorized regulations or higher tax provisions complemented the normative document of tax documents, timing or higher taxes and regulations normative documents have the same execution time.
Chapter development program
15th tax normative documents drawn up by the competent departments of the enacting body; covers two or more departments, designated by the head of the enacting body to take the lead in drafting departments.
16th tax authorities at all levels in departments or personnel policies and regulations (hereinafter referred to as Legal Department) is responsible for the normative documents on the legal review of taxation.
Without tax regulatory documents regulatory audit, Office of the (room) no nuclear release, Council leaders will not be issued. 17th the drafting of tax documents, should conduct in-depth studies and practical experience, listen to opinions from all sides.
If necessary, the drafting Department regulatory departments should be invited together with comments.
Comments can be written, online consultation or seminar, feasibility study meeting, hearing and other forms.
18th the drafting of tax documents, should be specifically enumerated were abolished by the file a file name, symbols and terms.
The same matters are carried out by more than one tax documents make provision for drafting Department at the time of the drafting of similar documents, relevant documents should be merged, integration.
19th formed after the drafting of the text, drafting Department will draft the text sent to the Legal Department for legal review.
Sent to the drafting of the audit shall be signed by the head of drafting Department.
Drafting the text of work involving the collection and management of the business and its processes, should be forwarded to Department of audit checks collection technology involving other departments, should be forwarded to audit checks in conjunction with the relevant departments.
20th when drafting Department will draft a text sent to the audit, should provide the following materials: (A) the drafting instructions.
Drafting instructions should include objective basis, necessity and feasibility of, developing, drafting, drafting text, different views on key issues and coordination, everyday cleaning results and other matters that require description. (B) basis. Including laws, rules, regulations and tax regulatory document name, number of.
If necessary, provide paper or electronic versions.
(C) the sign and he was listening on the views and adoption.
(D) other relevant material.
Article 21st of the simple tax documents, drafting departments consulted, providing materials, application of this approach can be simple 17th, 20th, the provisions of article.
Simple application of article 20th, drafting instructions must be provided.
The 22nd law departments should be seen in several aspects of the draft legal text of review:
(A) the compliance of this article fourth, fifth and sixth requirements;
(B) it meets the requirements of chapter II of this approach on the development of rules;
(C) whether to listen to the views of interested parties, and the adoption of description of the situation.
23rd regulatory departments should carefully study the views and relevant issues, and depending on the circumstances the audit opinion:
(A) consider drafting departments should be added hearings, or have sought significant differences of opinion to bear no reasonable justification, returned to the draft sector supplement advice or further clarification;
(B) consider drafting problems, fail to reach a consensus through consultation, submit written comments;
(C) that the draft text does not problems, raised no objection to review comments.
24th approved without objection, or have different views but agreed after consultations and drafting departments, Regulatory Affairs Department shall, after signing the consent, according to official documents processing procedures issued by the Bureau.
25th to review disagreements and the draft text after consultations there are still differences of opinion, regulatory audit observations in writing and the drafting of the text should be returned together with the drafting Department views by drafting departments, justifications and related materials, Coordinating Bureau or determination.
26th the tax authorities and other authorities joint development of tax-related documents, province following the tax authorities on behalf of local people's Congress and the Government in drafting tax-related documents, departments should draft text or sign the text sent to the Legal Department for legal review.
27th tax regulatory documents shall be issued by the Bureau, in the form of announcements published, and in the Government Gazette, the tax department bulletins, public offering in this area newspaper or Web site, posted on the website of the tax authorities in the Government.
Does not have the required conditions under the first paragraph of this article, the tax authorities should in tax service places and public places through bulletin boards or promotional materials and other forms, announced the tax established by normative documents in a timely manner.
Article 28th of the drafting Department and the Legal Department should track tax implementation of normative documents in a timely manner.
Administrative counterpart reflecting the tax issues on organ or files, developing organ is required to analyze and evaluate, and put forward opinions.
The fourth chapter recording review
29th below the provincial level (level), tax authorities should tax regulatory documents published within 30th of next level tax authorities submitted for filing tax documents, within 1 month after the end of each year a higher tax authority tax list of normative documents released this year.
30th to submit filing tax documents, shall be made out of the normative document filing tax reports and submitting tax documents electronically.
31st tax authority at a higher level of regulatory normative document for tax filing, examination and supervision and correction of irregularities and other work.
Competent authorities shall cooperate with the Legal Department to review their functions within the scope of tax documents, within the stipulated time is sent to the regulatory review.
32nd on level of tax authorities to submit for the record tax documents, review the following:
(A) beyond the statutory authority;
(B) violation of laws, rules, regulations and higher tax authority tax provisions of normative documents;
(C) it is contrary to the rules or procedures;
(D) other content need to be reviewed.
The 33rd, upon examination, ultra vires taxes normative documents, violation of laws, rules, regulations and higher tax provisions of the normative document, or its provision is manifestly inappropriate, the upper-level authority ordered the taxation period correct.
The enacting body shall make correction, and order the correct expiry date in the 30th, which will deal with reports the tax authority at a higher level.
34th article submitted does not record or failing to submit the record of the tax authorities, tax authorities informed the development authority to submit within one level up; still not submitted overdue, give notice and rectification.
35th tax administrative relative person think the tax documents violations of tax laws, rules, regulations or higher tax provisions of normative documents, can contribute to the development of organs or the tax authority at a higher level review recommendations in writing, developing organ or the tax authority at a higher level should be dealt with according to law.
Tax tax authority of normative documents should establish the relevant objection handling systems and mechanisms.
The fifth chapter file cleanup
Article 36th authorities shall clean the tax documents.
Cleaning daily cleaning and method of combining regular cleaning.
37th cleaned regularly by the competent departments of the tax authority.
Departments shall, in accordance with changes in legislation and tax collection development needs, in accordance with the requirements of article 18th, to clean up the tax regulatory documents at any time. Article 38th cleaned regularly deployed by the State administration of taxation, conducted once every 2 years.
Regulatory Affairs Department is responsible for leading organizations, business division is responsible for.
Competent authority shall, within the prescribed period tax regulatory documents list needs to be cleaned, and the clean opinion; regulatory departments should be made by file directory and clean up comments in summary, the audit.
39th to clean up problems in the tax documents, developing organs should be processed:
(A) of the following conditions exist, declared invalid:
1. implementation time has expired;
2. resize the object lost.
(Ii) the following conditions exist, announced the cancellation or revocation:
1. it contravenes a law;
2. have been later repealed.
(C) the following conditions exist, be amended:
1. the authorities contradict the tax regulatory documents;
2. duplicate the tax documents;
3. execution vulnerability or difficult to operate.
40th formulation organ is required to publish the results of daily cleaning and liquidation regularly released unity after expiration, revocation, revocation of file directories or the terms.
The sixth chapter supplementary articles
41st interpretation, amendment or repeal taxes normative documents, reference to the relevant provisions of the measures. 42nd article of the rules take effect on July 1, 2010.
The State administration of taxation on the issue of tax regulatory document management procedures (trial implementation) notice (national tax [, 2005]201) and the State administration of taxation on the issue of local taxation regulations and provisions, tax documents filed for future reference notice (national tax 208) repealed simultaneously.
Normative document filing tax reports
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