“Procedures on the Procedures for Handling Tax Inspection Cases” is released! Effective on August 11

Provisions on the Procedures for Handling Tax Inspection Cases
Chapter One General Provisions
Article 1 In order to implement the “Opinions on Further Deepening the Reform of Tax Collection and Administration” issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, ensure the implementation of tax laws and administrative regulations, standardize the procedures for handling tax audit cases, strengthen supervision and control mechanisms, and protect The legal rights and interests of taxpayers, withholding agents and other tax-related parties shall be governed by the Tax Collection and Management Law of the People’s Republic of China (hereinafter referred to as the Tax Collection and Management Law) and the “Detailed Rules for the Implementation of the Tax Collection and Management Law of the People’s Republic of China” (hereinafter referred to as the Tax Collection and Management Law). Implementation Rules) and other laws and administrative regulations, formulate these regulations.
Article 2 These Provisions apply to tax inspection cases handled by the Inspection Bureau.
Article 3 The handling of tax audit cases shall be based on facts, the law shall be the criterion, and the principles of fairness, justice, openness and efficiency shall be adhered to.
Article 4  Tax inspections shall be implemented by the Inspection Bureau in accordance with the law. The main duties of the Inspection Bureau are to inspect and deal with taxpayers, withholding agents and other tax-related parties in accordance with the law on the performance of their tax obligations, withholding obligations and tax-related matters, as well as other related work carried out around the inspection and processing. The specific duties of the Inspection Bureau shall be determined by the State Administration of Taxation in accordance with the Tax Collection and Management Law, the Implementation Rules of the Tax Collection and Management Law, and relevant state regulations.
Article 5: When the Inspection Bureau handles tax inspection cases, it shall implement the principle of division of labor restriction on case selection, inspection, trial, and enforcement.
Article 6 The inspection bureau shall conduct tax inspections within the scope announced by the tax bureau to the public. The higher-level tax authority may designate jurisdiction according to the needs of the case.
If tax laws, administrative regulations, and State Administration of Taxation rules provide otherwise on the jurisdiction of tax inspections, those provisions shall prevail.
Article 7: If there is a dispute over the jurisdiction of tax audit, the parties to the dispute shall negotiate and resolve it level by level based on the principle of facilitating the handling of the case; if a consensus cannot be reached, it shall be reported to the common higher tax authority for decision.
Article 8: Tax inspectors who have the circumvention conditions stipulated in the implementation rules of the Tax Collection and Administration Law shall evade.
Where the subject under investigation applies for the recusal of tax inspectors or the tax inspector applies for recusal by himself, the director of the inspection bureau shall decide whether to withdraw according to law. If the director of the inspection bureau finds that the tax inspector has a prescribed recusal situation, he shall request the recusal. The recusal of the Director of the Inspection Bureau shall be reviewed and decided by the Director of the Tax Bureau in accordance with the law.
Article 9  Tax inspectors shall keep confidential the state secrets, commercial secrets or personal privacy and personal information that they learn during the course of tax inspections.
Tax violations by taxpayers, withholding agents and other tax-related parties are not within the scope of confidentiality.
Article 10  Tax inspectors shall abide by work disciplines, abide by professional ethics, and must not perform the following behaviors:

Violating legal procedures and exercising authority beyond authority;

Use authority to seek benefits for oneself or others;

Neglect of duty and fail to fulfill legal obligations;

Divulge state secrets and work secrets, and inform the subject of investigations and reveal the facts of the case;

Falsified, deliberately exaggerated or concealed the case;

Accepting invitations and gifts from the investigated objects, etc. that affect the fair execution of official duties;

(7) Other violations of law and discipline. Tax inspectors who abuse their powers, neglect their duties, or engage in malpractice for personal gains in law enforcement cases shall be dealt with seriously in accordance with relevant regulations; suspected crimes shall be transferred to judicial organs for handling in accordance with the law.

Article 11: The handling of tax audit cases shall be in the form of text, audio and video, etc., and the entire process of the initiation, investigation and collection of evidence, review, decision, service, and execution of the case shall be recorded.

Chapter 2  Selection
Article 12 The Inspection Bureau shall strengthen the management of the source of audit cases, comprehensively collect and sort out case source information, and reasonably and accurately select the objects to be inspected. The case source management shall be implemented in accordance with the relevant regulations of the State Administration of Taxation.
Article 13  After the object to be inspected is determined, the inspection shall be carried out with the approval of the Director of the Inspection Bureau.
When necessary, in accordance with laws and regulations, the Inspection Bureau may conduct inspections before filing the case.
Article 14 The Inspection Bureau shall make overall arrangements for inspections and strictly control the number of inspections on taxpayers and withholding agents.
Chapter 3 Inspection
Article 15: Before the inspection, the inspection bureau shall inform the inspected object of the inspection time and the materials to be prepared, except for those that hinder the inspection in advance.
The inspection shall be carried out by two or more inspectors with law enforcement qualifications, and the tax inspection certificate shall be presented to the inspected object, and the tax inspection notice shall be presented or served to inform them of their rights and obligations.
Article 16 Inspections shall be conducted in accordance with statutory authority and procedures, using methods such as on-site inspections, retrieval of account book information, inquiries, inquiries about deposit accounts or savings deposits, and coordinated inspections in other places.
For an object under investigation that uses an electronic information system for management and accounting, the inspector may request it to open the electronic information system, or provide copies that are consistent with the original electronic data and technical data of the electronic information system. If the subject of the inspection refuses to open or provide, with the approval of the Director of the Inspection Bureau, appropriate technical means can be used to directly inspect the electronic information system, or to extract or copy electronic data for inspection, but the technical means used shall not be damaged The original electronic data of the electronic information system may affect the normal operation of the electronic information system.
Article 17  Inspection shall collect evidence materials in accordance with statutory authority and procedures. The collected evidence must be verified and related to the proof.

The following methods shall not be used to collect and obtain evidence materials:

(1) Collection in serious violation of legal procedures;

(2) Obtaining by means that violate the mandatory provisions of the law and infringe upon the lawful rights and interests of others;

(3) Obtaining by means of inducement, fraud, coercion, violence, etc.

Article 18  When retrieving account books, accounting vouchers, statements and other relevant materials, a notice of retrieving account book data shall be issued to the subject under investigation, and a list of retrieving account book data shall be filled in and signed for confirmation after verification.
Retrieval of the accounting books, accounting vouchers, statements and other related materials of taxpayers and withholding agents for previous fiscal years shall be approved by the head of the taxation bureau at or above the county level and be fully refunded within 3 months; retrieving taxpayers, deductions The account books, accounting vouchers, statements and other relevant materials of the payer for the year shall be approved by the director of the taxation bureau of the city divided into districts, autonomous prefecture and above, and returned within 30 days. When returning the account book data, the checked object shall check and retrieve the account book data list, and sign and confirm it.
Article 19: If it is necessary to extract the original evidence materials, a special receipt for extracting evidence shall be issued to the party concerned, and the party concerned shall sign and seal it for confirmation after verification. The original evidence materials that need to be returned shall be returned in time after the inspection, and relevant signing procedures shall be performed. When it is necessary to transfer the issued paper invoices for inspection, an invoice exchange certificate shall be issued to the inspected unit or individual; when the blank paper invoice needs to be transferred out for inspection, a blank invoice for inspection shall be issued to the inspected unit or individual Receipt. If there is no problem after investigation, it shall be returned in time and the relevant signing procedures shall be performed.
Where a copy of the evidence material is taken, the party concerned or the original preservation unit (individual) shall indicate on the copy “the original copy is correct” and the original storage location, and sign it.
Article 20: Inquiries shall be conducted by two or more inspectors. In addition to making inquiries at the production, business, and office premises of the subject, a notice of inquiry shall be served to the subject.
When making an inquiry, the person being asked shall be informed of the relevant rights and obligations. The interrogation transcript should be handed over to the interviewee for verification or read out to him; if the interrogation transcript is revised, the interrogated person shall fingerprint the change; after the check is correct, the interrogated person shall write “I see the above transcript at the end of the last page”. Passed (or read it to me), it is consistent with what I said”, and signed and fingerprinted page by page. If the interrogated person refuses to sign or stamp his finger on the interrogation transcript, the inspector shall indicate it in the transcript.
Article 21: The parties and witnesses may make written or oral statements or provide testimony. Where the parties or witnesses make oral statements or provide testimony, the inspectors shall record them in the form of transcripts, audio recordings, and video recordings. The transcript can be handwritten or recorded and printed using a computer, and the parties or witnesses will sign and stamp page by page and fingerprints.
Where a party or witness submits a change of statement or testimony, the inspector shall make a new record of the changed part, indicate the reason, and the party or witness shall sign and seal page by page and fingerprints. If the parties or witnesses change the written statement or testimony, the transcripts before the change shall not be returned.
Article 22: When producing audio-visual materials such as sound recordings and videos, the production method, production time, producer, and certification object shall be indicated.
When retrieving audio-visual materials, the original carrier of the relevant materials should be retrieved; if it is difficult to retrieve the original carrier, a copy can be retrieved, but the reproduction method, personnel, time, and original storage location should be stated.
For audio materials, a written record of the sound content shall be attached; for image materials, necessary text descriptions shall be attached.
Article 23: Where the content of electronic data is used to prove the facts of the case, the inspector may require the parties to print the electronic data as paper data, and indicate the source of the data, the printing location, the printing time, or the time when the data is provided on the paper data. “Check with the electronic data for correctness” and be signed by the parties concerned.
If the electronic data needs to be fixed in the form of tangible media, the inspector shall copy the electronic data to the storage medium and seal it together with the individual who provided the electronic data, the legal representative of the unit or the person in charge of finance or other personnel authorized by the unit. The sealed package shall indicate the production method, production time, producer, file format and size, etc., indicate “check with the electronic data recorded on the original carrier”, and be signed by the electronic data provider.
When collecting and extracting electronic data, the inspector shall make an on-site transcript indicating the source, reason, purpose or object of the electronic data, the extraction time, location, method, and process, the storage location of the original storage medium, and the signature of the electronic data storage medium. Seal the situation and so on. For data compression, the compression method and integrity check value shall be indicated in the transcript.
Article 24: When inspecting on-site investigation and collecting evidence, inspectors may make on-site transcripts and inspection transcripts, and record the situation of on-site investigation and evidence collection.
The production of on-site transcripts and inspection transcripts shall indicate the time, place, and events, etc., and shall be signed by the inspector and the party concerned.
If the party concerned is not present or refuses to sign the on-site transcript or the inquest transcript after being notified, the inspector shall indicate the reason in the transcript; if other personnel are present, the signature may be used to prove it.
Article 25: Where inspectors conduct investigations and evidence collection in other places, the local taxation authority shall provide assistance; if a letter is sent to entrust the relevant inspection bureau to investigate and collect evidence, if necessary, personnel may be sent to participate in the investigation and evidence collection of the entrusted inspection bureau. Request, investigate in accordance with statutory authority and procedures.
If it is necessary to obtain foreign materials, the inspection bureau may request the international tax administration department to obtain it in accordance with the relevant prescribed procedures.
Article 26   Inquiries about the deposit accounts of taxpayers and withholding agents engaged in production and business operations shall be approved by the director of the tax bureau at or above the county level, and inquiries shall be made to relevant banks or other financial institutions on the strength of the certificate of permission to check deposit accounts.
To inquire about the savings deposits of a suspected person in a case, it shall be approved by the director of the taxation bureau of a city divided into districts, an autonomous prefecture or above, and the inquiry shall be made to the relevant bank or other financial institution on the strength of the certificate of permission to check the deposit account.
Article 27  If the subject under investigation has one of the following circumstances, it shall be dealt with in accordance with the provisions of the Tax Collection and Administration Law and the Implementation Rules of the Tax Collection and Administration Law concerning evasion, refusal, or obstruction of tax inspection in other ways:
(1) Providing false information, failing to truthfully report the situation, or refusing to provide relevant information;
(2) Refusing or preventing the tax authorities from recording, recording, recording, recording, photographing, and copying information and materials related to the case;
(3) Transfer, conceal or destroy relevant materials during the inspection period;
(4) There are other circumstances where the tax inspection is not accepted in accordance with the law.
Article 28  Tax authorities have grounds to believe that taxpayers engaged in production and business have evaded their tax obligations, and may order the payment of tax payable within a specified time before the prescribed tax period; the taxpayer is found to have obvious transfer or concealment within the specified period Taxpayers may be instructed to provide tax guarantees for their taxable commodities, goods and other properties or evidence of taxable income. If the taxpayer is unable to provide tax guarantee, with the approval of the head of the taxation bureau at or above the county level, compulsory taxation measures may be taken in accordance with the law.
When inspecting the taxation status of the taxpayer engaged in production and business in the previous tax period, it is found that the taxpayer has evaded the tax obligation, and has obvious transfer or concealment of its taxable commodities, goods and other properties or evidence of taxable income. With the approval of the director of the taxation bureau at or above the county level, compulsory taxation measures may be taken in accordance with the law.
Article 29: When the Inspection Bureau adopts compulsory tax measures, it shall deliver a decision on compulsory tax measures to taxpayers, withholding agents and tax guarantors, and inform them of the content, reasons, basis, and rights enjoyed by the taxation compulsory measures. , Relief channels, and perform other procedures required by laws and regulations.
When taking measures to freeze the deposits of the taxpayer in the bank or other financial institution, the deposit freeze notice shall be delivered to the bank or other financial institution of the taxpayer, and the deposit equivalent to the taxable amount shall be frozen; and from the date of the freezing decision Within 3 working days, deliver the freezing decision letter to the taxpayer.
When measures are taken to seal up or seize commodities, goods, or other property, the taxpayer, withholding agent, or tax guarantor shall deliver the decision on seizure or seizure on the spot, fill in the list of seized commodities, goods, or other property, or issue the seized commodity, goods or Other property-specific receipts shall be signed and sealed by the parties after verification. The list of seizures and the receipt of seizure shall be kept in duplicate by the parties concerned and the inspection bureau.
When measures are taken to seal up or seize movable or immovable property with property rights certificates, a tax assistance enforcement notice shall be delivered to the relevant unit in accordance with the law, informing them not to go through the transfer procedures of the movable or immovable property during the period of seizure or seizure.
Article 30  In general, the time limit for seizure or seizure measures taken in accordance with the second paragraph of Article 28 of these regulations shall not exceed 6 months; for major cases in one of the following circumstances, where the time limit needs to be extended, it shall be reported to the State Administration of Taxation for approval:
(1) The circumstances of the case are complicated, and it is indeed difficult to ascertain the facts of the case within the time limit for sealing up or detaining;
(2) The subject under investigation transfers, conceals, or destroys account books, accounting vouchers or other evidence materials;
(3) The inspected object refuses to provide relevant information or refuses or obstructs the inspection in other ways;
(4) The removal of the seizure or seizure measures may cause the taxpayer to transfer, conceal, damage or illegally dispose of the property, thereby making it impossible to recover the tax.
In addition to the circumstances specified in the preceding paragraph, the time limit shall not exceed 30 days if the measures of seizure, seizure, or freezing are taken; if the situation is complicated, it can be extended with the approval of the director of the taxation bureau at or above the county level, but the extension shall not exceed 30 days.
Article 31: In any of the following circumstances, the compulsory taxation measures shall be lifted in a timely manner according to law:
(1) The taxpayer has paid the tax within the time limit, the withholding agent has paid the tax within the time limit, and the tax guarantor has paid the guaranteed tax within the time limit;
(2) The compulsory taxation measures are revoked by the reconsideration agency;
(3) The compulsory taxation measures are revoked by the judgment of the people’s court;
(4) Other statutory taxation compulsory measures should be lifted.
Article 32  When the compulsory tax measures are lifted, the taxpayer, withholding agent, and tax guarantor shall serve a decision to lift the compulsory tax measures, informing them of the time, content and basis for lifting the compulsory tax measures, and notify them of the Relevant matters concerning the removal of compulsory taxation measures shall be handled within the specified time:
(1) Where deposit freezing measures are adopted, the taxpayer who has frozen deposits shall open an account with the bank or other funds.

The financial institution serves a notice to unfreeze deposits, and the freeze is lifted;
(2) Where measures are taken to seal up commodities, goods or other properties, the seals shall be lifted and the list of sealed commodities, goods or other properties shall be recovered;
(3) Where measures are taken to seize commodities, goods or other properties, the special receipts for seized commodities, goods or other properties shall be returned and recovered.
If the compulsory tax measures involve an assisting enforcement unit, a tax assistance enforcement notice shall be served to the assisting enforcement unit to notify the relevant matters related to the removal of the compulsory taxation measure.
Article 33: If one of the following circumstances makes the inspection temporarily impossible, the inspection shall be suspended after the approval of the Director of the Inspection Bureau:
(1) The personal freedom of the party concerned is restricted by the relevant agency in accordance with the law;
(2) Account books, accounting vouchers and related materials have been retrieved by other state agencies in accordance with the law and have not been returned;
(3) Facts directly related to tax violations need to be confirmed by the people’s court or other state organs;
(4) Laws, administrative regulations, or other provisions of the State Administration of Taxation that can suspend inspections.
The suspension of the inspection disappears, and the inspection shall be resumed after the approval of the Director of the Inspection Bureau.
Article 34: If one of the following circumstances makes the inspection really impossible, the inspection shall be terminated after the approval of the Director of the Inspection Bureau:
(1) The subject of the investigation is dead or declared dead or cancelled in accordance with the law, and there is evidence showing that there is no property that can be used to offset the tax or the subject of the tax obligation cannot be determined;
(2) All tax violations of the subject under investigation have exceeded the statutory time limit for investigation;
(3) Laws, administrative regulations, or other provisions of the State Administration of Taxation that can terminate inspections.
Article 35: Before the end of the inspection, the inspectors may inform the inspected object of the facts and basis of the tax violations discovered.
If the subject of investigation disagrees with the illegal facts and basis, they shall provide explanations and evidence materials within the time limit. If the subject under investigation explains verbally, the inspector shall make a transcript, which shall be signed and sealed by the party concerned.
Chapter Four: Hearing
Article 36 After the inspection, the Inspection Bureau shall conduct a trial of the case. Those that meet the criteria for major tax cases shall be submitted to the Major Tax Case Trial Committee of the Tax Bureau for trial after the inspection by the Inspection Bureau.
The trial of major tax cases shall be conducted in accordance with the relevant regulations of the State Administration of Taxation.
Article 37  The trial of a case shall focus on reviewing the following contents:
(1) Whether the subject of law enforcement is correct;
(2) Whether the object under investigation is accurate;
(3) Whether the facts of tax violation are clear, whether the evidence is sufficient, whether the data is accurate, and whether the information is complete;
(4) Whether the applicable laws, administrative regulations, rules and other regulatory documents are appropriate and whether the qualitativeness is correct;
(5) Whether it complies with legal procedures;
(6) Whether it exceeds or abuses its power;
(7) Whether the tax treatment and punishment recommendations are appropriate;
(8) Other matters or problems that should be reviewed and confirmed.
Article 38 In any of the following circumstances, the investigation shall be supplemented or supplemented:
(1) The subject identified as wrong;
(2) The facts of the tax violation are unclear and the evidence is insufficient;
(3) Those that do not comply with legal procedures;
(4) Irregular or incomplete tax documents;
(5) Others that need to be supplemented or supplemented for investigation.
Article 39: If you intend to impose tax administrative penalties on the investigated object or other tax-related parties, a notice of tax administrative penalties shall be served to them, informing them of the rights to make statements, defenses, and request hearings in accordance with the law. The notice of tax administrative penalty shall include the following contents:
(1) The name of the subject or other tax-related parties, the valid ID number or the unified social credit code and address. If there is no unified social credit code, it shall be replaced by the taxpayer identification number assigned by the tax authority;
(2) The facts and nature of tax violations determined;
(3) Applicable laws, administrative regulations, rules and other regulatory documents;
(4) Tax administrative penalties to be imposed;
(5) The rights enjoyed by the parties in accordance with the law;
(6) The document number, date of production, name and seal of the tax authority of the notification letter;
(7) Other related matters.
Article 40  The subject of investigation or other tax-related parties may submit statements and defense opinions in writing or orally. For the oral statement and defense of the parties, a transcript of the statement and defense shall be prepared and recorded truthfully, signed and sealed by the declarant and the defender.
The parties’ statements and defense opinions shall be fully listened to; after review, the facts, reasons or evidence presented by the parties shall be adopted.
Article 41: If the subject of investigation or other tax-related parties requires a hearing in accordance with laws, regulations, and rules, the hearing shall be organized in accordance with the law.
The hearing shall be carried out in accordance with the relevant regulations of the State Administration of Taxation.
Article 42: After trial, the following situations shall be distinguished and dealt with separately:
(1) If there is a tax violation and a tax treatment decision should be made, a tax treatment decision letter shall be prepared;
(2) If there is a tax violation and a tax administrative penalty decision should be made, a tax administrative penalty decision shall be made;
(3) If the tax violation is minor and the tax administrative penalty may not be imposed in accordance with the law, a written decision not to impose a tax administrative penalty shall be prepared;
(4) If there is no tax violation, a tax audit conclusion shall be made.
The tax treatment decision, the tax administrative penalty decision, the non-tax administrative penalty decision, the laws, administrative regulations, rules and other normative documents cited in the tax audit conclusion shall indicate the full name of the document, the number and the relevant clauses.
Article 43: The tax treatment decision letter shall include the following main contents:
(1) The name or name of the subject under investigation, valid ID number or unified social credit code and address. If there is no unified social credit code, it shall be replaced by the taxpayer identification number assigned by the tax authority;
(2) Inspection scope and content;
(3) The facts of tax violation and the period of time;
(4) Handling decision and basis;
(5) The amount of tax, the time limit and place for payment;
(6) The time for late payment of taxes, the method of calculating late fees, the time limit and place for payment;
(7) Responsibilities that the subject of investigation should bear for failing to perform the handling decision on time;
(8) The channels and time limit for applying for administrative reconsideration or filing an administrative lawsuit;
(9) The document number, date of production, name and seal of the tax authority of the processing decision.
Article 44  The tax administrative penalty decision letter shall include the following main contents:
(1) The name of the subject or other tax-related parties, the valid ID number or the unified social credit code and address. If there is no unified social credit code, it shall be replaced by the taxpayer identification number assigned by the tax authority;
(2) Inspection scope and content;
(3) Facts, evidence and period of tax violation;
(4) Types and basis of administrative punishment;
(5) The method, time limit and place for the performance of administrative punishment;
(6) The party concerned fails to perform the responsibilities of the administrative penalty decision on time;
(7) The channel and time limit for applying for administrative reconsideration or filing an administrative lawsuit;
(8) The document number, date of production, name and seal of the tax authority of the administrative penalty decision.
The tax administrative penalty decision shall be made public in accordance with the law. If the public administrative penalty decision is changed, revoked, confirmed as illegal or invalid in accordance with the law, the original administrative penalty decision information shall be withdrawn within 3 working days and the reasons shall be publicly explained.
Article 45  The decision of non-imposing tax administrative penalty shall include the following main contents:
(1) The name of the subject or other tax-related parties, the valid ID number or the unified social credit code and address. If there is no unified social credit code, it shall be replaced by the taxpayer identification number assigned by the tax authority;
(2) Inspection scope and content;
(3) The facts of tax violation and the period of time;
(4) Reasons and basis for not giving tax administrative penalties;
(5) The channels and time limit for applying for administrative reconsideration or filing an administrative lawsuit;
(6) The document number, date of production, name and seal of the tax authority of the decision not to grant an administrative penalty.
Article 46  Tax audit conclusions should include the following main contents:
(1) The name or name of the subject under investigation, valid ID number or unified social credit code and address. If there is no unified social credit code, it shall be replaced by the taxpayer identification number assigned by the tax authority;
(2) Inspection scope and content;
(3) Inspection time and inspection period;
(4) Inspection conclusion;
(5) The document number, date of production, name and seal of the tax authority of the conclusion.
Article 47  The Inspection Bureau shall make an administrative handling, penalty decision, or conclusion that there is no tax violation within 90 days from the date of filing the case. If the case is complicated and needs to be extended, it can be extended for no more than 90 days with the approval of the Commissioner of the Taxation Bureau; if there is a special situation or force majeure, the extension shall be approved by the Deputy Commissioner in charge of the Taxation Bureau at the next higher level, and a reasonable extension period shall be determined. However, the following times are not counted:
(1) Time of suspension of inspection;
(2) The time for requesting instructions from higher-level authorities or seeking opinions from competent authorities;
(3) The time for submitting major tax cases for trial;
(4) Announcement of the time for the document to be served because it cannot be served by other means;
(5) The time for organizing the hearing;
(6) The time for taxpayers and withholding agents to provide materials overdue;
(7) After the transfer to the judicial authority, the tax authority needs to decide whether to punish the case based on the judicial document, and the transfer from the judicial authority to the time when the judicial document becomes effective.
Article 48  If a tax violation is suspected of committing a crime, fill in the suspected criminal case transfer form, and after approval by the Director of the Taxation Bureau, transfer it to the public security organ in accordance with the law, and attach the following materials:
(1) Investigation report of the suspected criminal case;
(2) Copies of the main evidence materials of the suspected crime;
(3) Other materials related to suspected crimes.
Chapter 5  Execution
Article 49: The Inspection Bureau shall promptly serve tax treatment decisions, tax administrative penalty decisions, non-tax administrative penalty decisions, tax audit conclusions, and other tax documents in a timely manner in accordance with the law.
Article 50 In any of the following circumstances, the inspection bureau may enforce enforcement according to law with the approval of the director of the taxation bureau at or above the county level, or apply to the people’s court for enforcement according to law:
(1) Taxpayers or withholding agents fail to pay or withdraw taxes and late fees within the prescribed time limit, and order them to pay within the specified time limit but still fail to pay;
(2) The tax payment guarantor confirmed by the Inspection Bureau fails to pay the guaranteed taxes and late fees within the prescribed time limit, and is ordered to pay within the specified time limit but has not yet paid;
(3) The party concerned does not apply for administrative reconsideration or file a lawsuit with the people’s court over the time limit for the punishment decision, and fails to implement it;
(4) Other things that can be enforced according to law.
Article 51: If the parties do have financial difficulties and need to postpone or pay the fine in installments, they may apply to the Inspection Bureau, and the payment may be postponed or paid in installments with the approval of the Director of the Taxation Bureau.
Article 52: Before making a compulsory enforcement decision, a reminder document shall be prepared and served to urge the parties to perform their obligations, and listen to the parties’ statements and defense opinions. After a reminder, if the party still fails to implement the administrative decision within the time limit without proper reason, it shall be subject to compulsory execution with the approval of the director of the taxation bureau at or above the county level.
When implementing compulsory execution, a written decision on compulsory execution shall be served to the person subject to enforcement, informing him of the content, reasons and basis of the enforcement, and the right to apply for administrative reconsideration or file an administrative lawsuit in accordance with the law.
During the period of reminder, if there is evidence to prove that there are signs of transfer or concealment of property, an immediate enforcement decision may be made.
Article 53: When the Inspection Bureau adopts measures to withhold taxes, late fees, and fines from the deposits of the bank or other financial institution of the person subject to execution, it shall serve a notice of tax withholding to the bank or other financial institution of the person subject to execution In accordance with the law, withholding taxes, late fees, and fines, and promptly deliver relevant vouchers to the person subject to enforcement.
Article 54   Auctions or sales of goods, goods or other property of the person subject to execution, and the proceeds from the auction or sales are used to pay taxes, late fees, or fines, they shall be sealed up and detained in accordance with the law before the auction or sales.
Before the inspection bureau auctions or sells the goods, goods or other properties of the person subject to execution, it shall make a decision on the auction/sale of tax-deductible property, which shall be delivered to the person subject to auction or sold after approval by the director of the taxation bureau at or above the county level.
After the auction or sale is realized, within 3 working days after the settlement and collection of the price, the storage procedures for taxes, late fees, and fines should be handled, and a notice of auction/sale results should be prepared, with the auction/sale of the sealed and seized goods, The list of goods or other properties shall be delivered to the person subject to enforcement after being reviewed by the Director of the Inspection Bureau.
After the auction or sale proceeds have been used to offset taxes, late fees, fines, and auctions, sale and other expenses, if there is still property left or property that cannot be auctioned or sold, a notice of return of commodities, goods or other properties shall be prepared with the return The list of commodities, goods or other properties shall be delivered to the person subject to execution, and the person subject to execution shall be returned to the person subject to execution within 3 working days from the date of handling the tax, late fee, and fine warehousing procedures.
Article 55: Any suspected crime found during the execution process shall be dealt with in accordance with Article 48 of these regulations.
Article 56: If one of the following situations is discovered during the execution, the execution shall be suspended after the approval of the Director of the Inspection Bureau:
(1) The party is dead or is declared dead according to law, and the executable property has not been determined;
(2) The party’s entry into the bankruptcy liquidation procedure has not yet ended;
(3) Executable property is sealed, seized, or frozen by judicial organs or other state organs in accordance with the law, so that execution cannot be carried out temporarily;
(4) The subject matter available for execution requires the people’s court or arbitration institution to determine the ownership;
(5) Laws, administrative regulations, and the State Administration of Taxation provide for other suspension of execution.
After the suspension of the execution disappears, the execution shall be resumed with the approval of the Director of the Inspection Bureau.
Article 57  If the party does not have any property to pay taxes, late fees, or fines, or cannot pay taxes, late fees, or fines in accordance with the bankruptcy liquidation procedures, or has other legal termination of enforcement circumstances, after approval by the Director of the Taxation Bureau , Finalize execution.
Article 58: After the decisive documents such as the tax treatment decision and the tax administrative penalty decision are served, in any of the following circumstances, the Inspection Bureau may make a new one in accordance with the law:
(1) The decisive document is revoked by the judgment of the people’s court;
(2) The decisive document is cancelled by the administrative reconsideration agency;
(3) The tax authority considers that it is necessary to modify or revoke the original decisive document;
(4) Others where it is necessary to modify or revoke the original decisive document in accordance with the law.
Chapter VI Supplementary Provisions
Article 59  The format of tax documents related to these regulations shall be prescribed by the State Administration of Taxation.
Article 60  The signature and seal mentioned in these regulations shall be determined according to the following circumstances:
(1) If it belongs to a legal person or other organization, it shall be signed by the relevant person, affixed with the unit’s seal and date;
(2) If it belongs to an individual, it shall be signed and dated by the individual.
The terms “above” and “within a day” mentioned in these regulations all include the number.
Article 61  These regulations shall come into force on August 11, 2021. The “Procedures for Tax Inspection Work” (Issued by Guo Shui Fa [2009] No. 157, revised by the State Administration of Taxation Announcement No. 31 in 2018) shall be repealed at the same time.

Second interpretation

Interpretation of the “Procedures for the Handling of Tax Inspection Cases”

In order to implement the “Opinions on Further Deepening the Reform of Tax Collection and Administration” (hereinafter referred to as the “Opinions”) issued by the Office of the Central Committee and the Office of the State Council, we will further promote precise law enforcement, fine service, precise supervision, and sincere co-governance, and implement the newly revised administration in 2021. The Penalty Law and other laws and regulations effectively protect the legitimate rights and interests of administrative counterparts, and better play the role of tax inspections in maintaining economic and taxation order, safeguarding national tax security, and maintaining social fairness and justice. The State Administration of Taxation has issued [2009] No. 157 is issued, the State Administration of Taxation Announcement No. 3 of 2018

Revision No. 1, hereinafter referred to as the “Regulations”) has been revised and renamed the “Procedures for the Handling of Tax Inspection Cases” (hereinafter referred to as the “Regulations”), which will be issued and implemented in the form of departmental rules. The relevant issues are now interpreted as follows:

1. The necessity of modification

Since its promulgation and implementation, the “Regulations” have played an active role in regulating law enforcement, maintaining taxation order, and promoting tax payment in accordance with the law. In recent years, the Party Central Committee and the State Council have made new deployments and requirements for further deepening tax collection and management reforms and optimizing tax law enforcement methods. Tax inspections are facing new situations and tasks, and it is necessary to revise and improve the “Regulations.”

(1) The need to further deepen tax collection and management reforms

The “Opinions” put forward a series of clear requirements in terms of strictly regulating tax law enforcement behaviors, improving tax law enforcement systems and mechanisms, continuously improving the accuracy of tax law enforcement, and strengthening internal supervision of law enforcement. As an important aspect of tax law enforcement, audit law enforcement needs to be further regulated at the system level in accordance with the requirements of the “Opinions”. The promulgation of the “Regulations” is not only an important measure to implement the “Opinions”, but also an important institutional construction arrangement to ensure the implementation of the “Opinions”.

(2) The need to further optimize tax enforcement methods

The Administrative Punishment Law revised in 2021 puts forward a series of new requirements for tax enforcement. The administrative enforcement law, administrative procedure law and other laws and regulations promulgated or revised in recent years need to be connected and implemented through the establishment and improvement of relevant tax enforcement regulations. At the same time, to implement administrative requirements in accordance with the law, promote tax administration in accordance with the law, achieve statutory powers, clear powers and responsibilities, and strengthen supervision and control over the operation of powers, it is necessary to continue to improve the regulations of the tax inspection and law enforcement system.

(3) The need to further improve the construction of the taxation legal system

In recent years, profound changes have taken place in the social legal environment, the reform of tax institutions, and the practice of inspection and law enforcement. In particular, the intensive tax inspection organization system formed after the reform of the tax collection and management system needs to be protected by a sound inspection work system. At the same time, as the inspection and law enforcement work becomes increasingly standardized and institutionalized, some legally compliant, mature and finalized practices in practice also need to be fixed in the form of systems to promote the development of the taxation legal system to keep pace with the times.

2. The basic principles of the revision

The “Regulations” are a basic system for standardizing tax inspection and law enforcement, and are closely related to economic and social production and life and the rights and interests of administrative counterparts. This revision focuses on the following principles:

The first is to raise the legal level on which the inspection and law enforcement system is based. The original “Regulations” was a normative document, and the “Regulations” were upgraded to departmental regulations. By upgrading the legal level of the basic system of inspection and law enforcement, we will further strengthen the standardization of inspection and law enforcement and improve the level of legalization of inspection.

The second is to focus on protecting the legal rights and interests of administrative counterparts. Focusing on the law enforcement links that are closely related to the administrative counterpart in the inspection and law enforcement work, further improve the inspection and law enforcement system and mechanism in accordance with relevant laws and regulations, standardize the inspection and law enforcement behavior throughout the process, and fully protect the legal rights and interests of the administrative counterpart’s right to know, statement and defense, and promote Improve tax law compliance and social satisfaction.

The third is to effectively solve the new problems arising in the inspection and law enforcement. Adhere to the problem-oriented approach, respond to new situations, new problems, and new changes and new trends in tax-related illegal methods in the process of inspection and law enforcement, further improve the inspection case handling process, refine the system and regulations, and clarify work requirements for the inspection and law enforcement work. Provide institutional guarantees for effective development under the new situation.

3. The main content of the revision

The “Regulations” are divided into six chapters (General Provisions, Case Selection, Inspection, Trial, Execution, Supplementary Provisions), a total of 61 articles. The main revisions include:

(1) Further clarify the purpose of legislation. In Article 1, “In order to implement the “Opinions on Further Deepening the Reform of Tax Collection and Administration” issued by the General Office of the CPC Central Committee and the General Office of the State Council” as one of the purposes of the revision of the “Provisions”, it is clearly stated that the implementation of the “Opinions” is deployed as a tax The overall requirements for inspection and law enforcement.

(2) Further improve the purpose of legislation. The legislative purpose of “protecting the lawful rights and interests of taxpayers, withholding agents and other tax-related parties” is added to Article 1. Adhere to the people-oriented concept of law enforcement, and put emphasis on the principle of protecting the legal rights and interests of tax administration counterparts throughout the entire process of handling audit cases.

(3) Increase the protection of personal information of administrative counterparts. Article 9 clarifies that “personal information learned during the implementation of tax audits shall be kept confidential in accordance with the law.” Implement the relevant provisions of the Civil Code to prevent the personal information of the parties from being leaked during the inspection and law enforcement, and further improve the legality and standardization of the inspection and law enforcement.

(4) Clarify the record requirements for the whole process of administrative law enforcement. New Article 11: “Tax inspection cases shall be handled through text, audio and video, etc., to record the entire process of the initiation, investigation and collection of evidence, review, decision, service, and execution of the case.” Implement the State Council’s full implementation of law enforcement The work requirements of the “three systems” such as the whole-process recording system further promote strict, standardized, fair and civilized law enforcement in tax inspections.

(5) Detailed procedures for extracting electronic data. In Article 23, “To collect and extract electronic data, the inspector shall make an on-site transcript, indicating the source, reason, purpose of proof or object of the electronic data, extraction time, location, method, process, and storage location of the original storage medium. And the signing and sealing of electronic data storage media, etc. For data compression, the compression method and integrity check value should be specified in the transcript. In accordance with the Administrative Punishment Law, Tax Collection Management Law and other relevant laws and regulations, further standardize the specific regulations and operational requirements of electronic data extraction, meet the needs of extracting electronic evidence in actual law enforcement, and ensure the legal compliance of electronic data collection.

(6) Refine the relevant provisions to ensure the administrative counterpart’s right to know and the right to make a statement and defense. In Articles 15 and 20, it is clear that the parties shall be “informed of their rights and obligations” when conducting inspections and inquiries, and in Article 40, “the parties’ statements and defense opinions shall be fully listened to; after review, the parties shall propose If the facts, reasons, or evidence are established, the provisions of “shall be adopted, the requirements of the Administrative Punishment Law and other laws and regulations shall be implemented, and the parties’ right to know, the right to make statements and defenses and other legitimate rights and interests shall be fully protected.

(7) Include the evidence in the scope of the penalty decision. In Article 44, the tax administrative penalty decision should include “evidence of tax violations”, which should be in line with the relevant provisions of the Administrative Penalty Law, strengthen the evidence filling requirements, and ensure that the tax administrative penalty decision document has sufficient evidence and clear facts.

(8) Increase the procedures for the disclosure and withdrawal of tax administrative penalty decisions. In line with the relevant provisions of the Administrative Penalty Law, Article 44 specifies the procedural requirements for tax administrative penalty decisions to be disclosed in accordance with the law and tax administrative penalty decisions to withdraw in accordance with the law, and to improve the work process of tax administrative penalty decisions.

(9) Clarify the deadline for handling tax audit cases. Implement the relevant provisions of the Administrative Punishment Law, and it is clearly stated in Article 47 that “The Inspection Bureau shall make administrative handling, penalty decisions, or conclusions of no tax violations within 90 days from the date of filing the case. If the case is complicated and requires an extension, it shall be approved by the Director of the Taxation Bureau. It can be extended for no more than 90 days; if there is a special situation or force majeure, it shall be subject to the approval of the deputy director of the tax bureau at the next higher level, and a reasonable extension period shall be determined.” Improve the efficiency of case handling.

(10) Increase the provision of suspension or postponement of payment of fines. A new Article 51 is added: “Where the parties do have financial difficulties and need to postpone or pay the fine in installments, they may apply to the Inspection Bureau, and the tax may be postponed or paid in installments after approval by the Director of the Taxation Bureau.” Implement the relevant requirements of the Administrative Penalty Law, Fully consider the actual difficulties of the parties, ensure that the tax inspection and enforcement are both strong and warm, and promote the improvement of tax law compliance and social satisfaction.

(11) Clearly implement the procedures for reminders before compulsory tax enforcement. Article 52 clarifies that “before making a compulsory enforcement decision, a reminder document shall be prepared and served to urge the parties to perform their obligations, hear their statements and defense opinions. After a reminder, the parties still fail to perform the administrative decision within the time limit without justified reasons, With the approval of the director of the taxation bureau at or above the county level, compulsory execution shall be implemented.” Implement the relevant provisions of the Administrative Mandatory Law, further improve the law enforcement procedures, and improve the legality and legitimacy of the inspection and law enforcement.

(12) Improve the working mechanism for re-making the punishment decision. Article 58 is newly added: “After the decisive documents such as the tax treatment decision, the tax administrative penalty decision, etc., are served, the inspection bureau may re-issue the decisive document in accordance with the law if one of the following circumstances occurs: (1) The decisive document is revoked by the people’s court. (2) Where the decisive document is revoked by the administrative reconsideration agency; (3) Where the tax authority believes that the original decisive document needs to be changed or revoked; (4) Others where the original decisive document needs to be changed or revoked in accordance with the law.” According to the Administrative Punishment Law, Administration The relevant provisions of the Litigation Law and the Administrative Reconsideration Law will improve the tax inspection and re-disposal and punishment mechanism, and further improve the inspection and law enforcement work process.

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