Report Tax Violations Award Interim Measures

Original Language Title: 检举纳税人税收违法行为奖励暂行办法

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(Released on January 13, 2007, the State administration of taxation, Ministry of finance, the 18th since as of March 1, 2007) first in order to encourage the reporting tax violations, according to the People's Republic of China and its rules for the implementation of the relevant provisions of the law on tax collection and management, these measures are formulated.
    Article illegal acts mentioned in these measures refers to the taxpayer, withholding tax offences and other illegal acts enumerated in these measures.
    Report tax violations is the voluntary units and individuals. Article on units and individuals real names reporting to the tax authority and tax violations by the investigation, and its contribution in accordance with these measures, the tax authorities shall be rewarded.
    But has following case one of of, not award: (a) anonymous report tax violations, or report people cannot confirmed its real identity of; (ii) report people cannot provides tax violations clues, or take theft, and fraud or legal, and administrative regulations ban of other means gets tax violations evidence of; (three) report content vague not clear, and lack facts according to of; (four) report people provides of clues and tax organ investigation of tax violations has nothing to do of;
    (Five) report of tax violations tax organ has found or is investigation of; (six) has tax violations of units and personal in was report Qian has to tax organ report its tax violations of; (seven) state staff using work convenience Gets information to report tax violations of; (eight) report people from national organ or state staff at gets tax violations information report of; (nine) national tax General provides not award of other case.
    Fourth report of the State administration of taxation system award disbursement of funds from the Treasury to the State administration of taxation, tax inspection cases in special funds expenditures, local taxation system Prosecutor's reward money from provinces, autonomous regions, municipalities and cities with municipal departments (bureaus) to the local tax bureaus at the same level in handling special funds allocated by the tax inspection expenses.
    Prosecutor's reward fund allocation, in accordance with the relevant provisions of the Treasury management system.
    Article fifth reporting award funded by the Inspection Department jointly responsible for the management, in charge of the Inland Revenue Department Finance Department, Inspection Department, Executive Department Finance Department is responsible for paying and supervising. Provinces, autonomous regions, municipalities and separately listed cities national taxation and local taxation Bureau of the Prosecutor's reward fund should be used to prepare annual reports, and to report before the end of March the following year the State administration of taxation.
    Local taxation report reward the use of funds at the same time inform the financial departments (bureaus). Sixth article report of tax violations by tax organ filed verified processing and law will tax collection storage Hou, according to this case report limitation, and report material in the provides of clues and evidence detailed degree, and report content and verified content match degree and collection storage of tax amounts, according to following standard on this case report people meter sent bonus: (a) collection storage tax amounts in 100 million Yuan above of, give 100,000 yuan following of bonus; (ii) collection storage tax amounts in 50 million Yuan above insufficient 100 million yuan of,
    Give 60,000 yuan following of bonus; (three) collection storage tax amounts in 10 million Yuan above insufficient 50 million yuan of, give 40,000 yuan following of bonus; (four) collection storage tax amounts in 5 million Yuan above insufficient 10 million yuan of, give 20,000 yuan following of bonus; (five) collection storage tax amounts in 1 million Yuan above insufficient 5 million yuan of, give 10,000 yuan following of bonus; (six) collection storage tax amounts in 1 million Yuan following of, give 5000 Yuan following of bonus.
    Article seventh Prosecutor to VAT tax or overpayment, other recoverable tax paid are investigated tax payable, taxes have been collected in storage.
    After Prosecutor's violation of tax ascertained that there is no tax payable, in accordance with the collection of storage the amount of the fine in accordance with the criteria set out in article sixth of this approach included bonuses.
    Was not unusual for people or beings in line with laws, administrative regulations, terminates execution of the condition, or penalty collected in full the tax led to a failure to put in storage, have been collected in storage tax or the amount of the fine in accordance with the criteria set out in these measures included bonuses.
    Eighth report falsely special invoices for value-added tax and others may be used to defraud export tax refunds or to offset the tax invoices, according to the Tax Office confirmed the false invoices to fill open in accordance with the criteria set out in article sixth of this approach included bonuses.
    Nineth article report forged, and variable made, and reselling, and theft, and cheat VAT dedicated invoice and can for cheat export rebate, and arrived buckle tax of other invoice behavior of, according to following standard on report people meter sent bonus: (a) seized forged, and variable made, and reselling, and theft, and cheat above invoice 10,000 copies above of, give 100,000 yuan following of bonus; (ii) seized forged, and variable made, and reselling, and theft, and cheat above invoice 6,000 copies above insufficient 10,000 copies of, give 60,000 yuan following of bonus; (Three) seized forged, and variable made, and reselling, and theft, and cheat above invoice 3,000 copies above insufficient 6,000 copies of, give 40,000 yuan following of bonus; (four) seized forged, and variable made, and reselling, and theft, and cheat above invoice 1000 copies above insufficient 3,000 copies of, give 20,000 yuan following of bonus; (five) seized forged, and variable made, and reselling, and theft, and cheat above invoice 100 copies above insufficient 1000 copies of, give 10,000 yuan following of bonus; (six) seized forged, and variable made, and reselling, and theft, and
    Obtaining these invoices of less than 100, and 5000 Yuan bonus; seized any forged, altered, scalping, theft, cheating other than those mentioned in the preceding paragraph other invoices of maximum bonuses of less than 50,000 yuan; reporting bonus amount standards and approved, from various provinces, autonomous regions and municipalities and bureaus under this regulation and the local actual conditions. Tenth Article report illegal printed, and lent, and reselling, and variable made or forged-paid voucher behavior of, according to following standard on report people meter sent bonus: (a) seized illegal printed, and lent, and reselling, and variable made or forged-paid voucher 100 copies above or coupon fill open tax amount 500,000 yuan above of, give 10,000 yuan following of bonus; (ii) seized illegal printed, and lent, and reselling, and variable made or forged-paid voucher 50 copies above insufficient 100 copies or coupon fill open tax amount 200,000 yuan above insufficient 500,000 yuan of
    , And 5000 Yuan prize money, (iii) detecting illegal printed, lent, resold or altered or forged payment receipts less than 50 or coupon ticket taxes, amounts of less than 200,000 yuan, and 2000 Yuan bonus.
    11th article was report people of tax violations was national IRD, and place IRD investigation of, total national IRD, and place IRD collection storage of tax amounts, according to this approach sixth article provides of standard calculation report bonus total, by national IRD, and place IRD according to their collection storage of tax amounts proportion share bonus amounts, respectively honour; national IRD, and place IRD meter sent of report bonus total amounts shall not over 100,000 yuan.
    12th the same case with these measures shall apply to the sixth, seventh, eighth and Nineth and tenth article two or more rewarding event to calculate reporting bonus, but Prosecutor's bonus total amount shall not exceed RMB 100,000. 13th the same tax violations committed by two or more informants report respectively, rewards in accordance with the provisions of the first Prosecutor.
    Prosecutor's order with registration of tax authority accepted Prosecutor's charge time to prevail.
    Other than the first Prosecutor the evidence provided by prosecutors to identify illegal acts have a direct effect, may, where appropriate, rewarded.
    Prosecutors calculation provided for in the preceding two paragraphs shall not exceed the amount of prize money totals 100,000 yuan.
    14th Prosecutor's Prosecutor of tax violations, may apply to the tax authorities reporting bonus.
    Report bonuses paid by the tax authorities responsible for investigating tax violations. 15th article tax organ on report of tax violations by filed verified processing and law will tax or fine collection storage Hou, by tax illegal case reported Center according to report people written application and contribution size, making report taxpayers tax violations award approval table, proposed award object and award amount recommends, according to provides permission and program approval Hou, to report people issued report taxpayers tax violations award notice, notification report people to specified locations handle award procedures.
    Award approval form for reporting tax violations committed by the Centre for tax violation cases reported as secret archive. Reporting Center to fill out the tax violation case reporting tax violations committed financial documents of bonuses paid, receive from financial institutions reporting bonus.
    Financial vouchers only mention the case number, case name, spotted the name, report to the bonus amount and the approver, recipient signatures, identity, name, content and does not complete the Prosecutor's Prosecutor. 16th report shall, within 90 days from the date of receipt of the notice of the award, holding her ID card or other valid documents, to the designated location to receive the prize.
    Prosecutor fails to receive the prize, and forgo bonuses.
    Joint report to the same tax offences, signed by the first person to receive bonuses, and consultation with other signature distribution.
    17th informants or joint Prosecutor's first signature people cannot go to the tax authority the specified location to receive the prize, you can appoint a proxy collected; agent shall hold the client's power of Attorney, ID card or other valid certificates, as well as people's ID card or other valid certificates, for the bonus procedures.
    Prosecutors unit may be entrusted with the unit's staff took the bonus, agent shall hold the client's power of Attorney and bring the person's ID card, staff card bonus formalities to tax authorities in a given place.
    18th when prosecutors or bring the person to receive the prize shall be the proof of payment special bonus report tax violations committed on signature, specifying the ID card or other valid travel document number or the filling unit.
    The proof of payment special bonus report tax violations committed and the power of Attorney of the applicant by the Centre for tax violation cases reported as secret archive.
    19th reporting centre when releasing the Prosecutor's bonus tax violation cases, may request of the Prosecutor, briefed by prosecutors investigating tax violations committed, but shall not inform the spotting clues other than the investigating tax violations committed, may not offer the tax treatment (penalty) decision and the merits of the material.
    Report tax violations committed before Cha Jie, the tax authority shall not specifically investigating the case told prosecutors. 20th tax authorities pay the Prosecutor's bonus should be strictly audited.
    Being cheated on dereliction of duty or engages in bonuses, in addition to recover cash bonus, the responsibility shall be subject to relevant personnel.
    Outstanding contributions in 21st on a special prosecutor, apart from granting material rewards, tax authorities can give appropriate moral rewards, but publicly recognizes the publicity should be prior written consent the consent of the Prosecutor.
    22nd in all provinces, autonomous regions and municipalities directly under the bureaus of State Taxation Bureau in accordance with the measures for specific regulations.
    All provinces, autonomous regions, municipalities and cities with municipal local taxation Bureau in conjunction with the financial departments (bureaus) according to the specific provisions in these procedures.
    23rd the reporting tax violations rewarded form, the Prosecutor's tax delinquency notice of award, the bonus recipient financial reporting tax violations committed vouchers and the reporting format of the proof of payment special bonus tax violations committed by the State administration of taxation.
    24th article this way, the term "upper" and "lower" are included in this figure.
    25th article of the approach by the State administration of taxation and the Ministry of finance is responsible for the interpretation. 26th article of the rules take effect on March 1, 2007.
                                                                                                                    The State administration of taxation issued on December 15, 1998, of the tax violation cases reported incentives be abrogated.

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