(On October 10, 2004 national tax General makes 9th, announced since on January 1, 2005 up purposes) first article to specification tax organ of owes tax announcement behavior, urged taxpayers consciously paid owes tax, prevent new of owes tax of occurred, guarantee national tax of timely full storage, according to People's Republic of China tax levy management method (following referred to tax collection method) and implementation rules of provides, developed this approach.
    Second announcement organs above the county level in these measures (including County) the Inland Revenue Department.
    Third article this approach by said owes tax is refers to taxpayers over tax legal, and administrative regulations provides of term or taxpayers over tax organ in accordance with tax legal, and administrative regulations provides determine of tax term (following referred to tax paid term) not paid of tax, including: (a) handle tax declared Hou, taxpayers not in tax paid term within paid of tax; (ii) by approved extension paid of tax term has full, taxpayers not in tax paid term within paid of tax;
    (C) the tax inspection had identified taxpayers ' tax credits, taxpayers are not tax payable during the term of the tax payment; (d) the tax authorities in accordance with the tax law on the 27th, 35th, approved the taxpayer's tax payable, the taxpayer is not in the tax payment within the time limit the payment of taxes (v) taxpayers of other taxes that are not paid in tax payment within the time limit.
    Amount of owed tax authority prescribed in the preceding paragraph shall be verified in a timely manner.
    Tax notice in these measures do not include late fees and fines.
    Fourth announcement shall be regular tax or the radio, television, newspapers, periodicals, Internet and other media announcements on the taxpayer's unpaid tax.
    (A) the enterprise or organization owes taxes, a quarterly bulletin, (ii) individual industrial and commercial households and other personal taxes, announcements once every six months.
    (C) fled, missing tax-checked by the tax authority and other unaccounted for non-normal taxes and notices at any time. Fifth article owes tax announcement content following: (a) enterprise or units owes tax of, announcement enterprise or units of name, and taxpayers recognition,, and statutory representative people or head name, and identity card or other effective ID pieces number, and business locations, and owes tax tax, and owes tax balance and Dang period new occurred of owes tax amount; (ii) individual industrial and commercial households owes tax of, announcement industry households name, and owners name, and taxpayers recognition,, and identity card or other effective ID pieces number, and business locations, and owes tax tax, and
    Tax balances and the amount of new taxes in the current period, (iii) individuals (excluding self-employed) tax arrears, announcement of their names, identity card or other valid ID tax number, tax, tax balances and the amount of new taxes in the current period.
    Sixth business, taxpayer's unpaid tax less than 2 million Yuan (not including the 2 million yuan), individual industrial and commercial households and other personal tax arrears less than 100,000 yuan (not including 100,000 yuan) by the county tax Bureau (sub-Bureau) notice in the tax service Hall.
    Businesses, taxpayer's unpaid tax more than 2 million Yuan (including 2 million yuan), and individual industrial and commercial households and other personal tax arrears more than 100,000 yuan (100,000 yuan), Prefecture (City) level tax Bureau (branch) notice.
    To escape, the missing tax checked by the tax authority and other unaccounted for taxpayers who owe taxes from all provinces, autonomous regions and municipalities directly under the bureaus of State Taxation Bureau and local taxation Bureau Bulletin. Seventh article in accordance with the means required by a higher taxpayers owed tax information bulletin announcements, lower post authority should be reported in a timely manner.
    Specific time and required by the provinces, autonomous regions and municipalities and tax bureaus to determine.
    Eighth posting before the tax notice shall thoroughly to confirm the taxpayer owes tax, our focus is on tax statistics listing data household account records and taxpayer data, book of records of written data and electronic data information system records one by one to check to ensure that announcements data is true and accurate.
    Nineth tax is determined, notice issued by the authority shall be in the form of a formal instrument notice decision, announced to the public.
    Owes tax announcement of amounts implemented owes tax balance and added owes tax phase combined of approach, on taxpayers of following owes tax, tax organ not announcement: a, and has declared bankruptcy, by statutory liquidation Hou, law cancellation its corporate qualification of enterprise owes tax; II, and was ordered revoked, and close, by statutory liquidation Hou, was law cancellation or revoked its corporate qualification of enterprise owes tax; three, and has continuous stop production business a years (by calendar date calculation) above of enterprise owes tax; four, and missing two years above of taxpayers of owes tax.
    Bulletin decision should be listed as tax data files, keep.
    Tenth posting notices taxpayers owed tax may not go beyond the scope of this regulation, and in accordance with the tax law and implementation rules of the confidentiality of taxpayer information. 11th overdue taxes after notice except in accordance with this approach, a tax authority shall be paid according to law and strictly on a daily basis plus late fees until the tax preservation and tax enforcement measures taken clearing up overdue taxes. No unit or individual is allowed to replace the tax notice tax preservation and tax enforcement, implementation of legal measures, interfering with clearing up overdue taxes.
    Notice authorities at various levels shall specify departments responsible for tax notices, and to identify other relevant functional departments responsible, strengthening tax administration.
    12th posting bulletins do not or should be reported not reported, causes losses to the State tax, higher tax authority among ordered to correct things, according to the provisional regulations on civil servants and the Ministry of personnel issued the notice on relevant issues concerning the civil service disciplinary regulations, the persons who are directly responsible.
    13th withholding tax due or tax payment guarantor notice in accordance with the measures of the regulations.
    14th in all provinces, autonomous regions and municipalities and bureaus under this approach to develop specific implementation details.
    15th explain these measures by the State administration of taxation.
                                                                                                          16th article of the rules implemented on January 1, 2005.