Tax Regulation Document Management Measures (Trial)
The State Administration of Taxation and the Local Taxation Bureau of the autonomous regions, municipalities directly under the Central Government and cities with separate plans, Yangzhou Taxation Institute:??
In order to standardize the management of taxation normative documents, the State Administration of Taxation has formulated the “Measures for the Administration of Taxation Normative Documents (Trial)†on the basis of extensive investigations, which are now issued to you, please follow the implementation. Please report to the General Administration (Division of Policy and Regulation) in time for problems found during implementation.
State Administration of Taxation December 16, 2005
Administrative Measures for the Formulation of Tax Regulatory Documents (Trial)
Chapter I General Provisions
Article 1 In order to standardize the publication and publication of taxation normative documents, and improve the quality of the tax authorities' system construction, in accordance with the State Council's "Promoting the Implementation of the Administration in Accordance with the Law" and the "Regulations on the Filing of Regulations and Regulations", combined with the actual work of the tax authorities, Formulate these measures. ??
Article 2 The taxation normative documents referred to in these Measures refer to the tax authorities at the provincial level (including the level) which are formulated and issued in accordance with the statutory powers and procedures, and involve taxpayers, withholding agents and other tax administrations. The rights and obligations of the person (hereinafter referred to as the tax administrative counterpart) are generally applicable to both parties in the jurisdiction and can be applied repeatedly.
Article 3 These Measures shall apply to the drafting, review, publication, and filing of taxation normative documents. ??
The tax authorities at all levels shall forward the taxation normative documents formulated by the higher-level tax authorities, formulate the internal work management system of the system or the internal organs, submit a request or report to the higher-level tax authorities, and make administrative treatments for specific matters of the specific tax administration relatives. This decision is not applicable to decisions such as work.
Article 4 The formulation of taxation normative documents shall conform to the provisions of the Constitution, laws, regulations, rules and higher-level taxation normative documents, and shall follow the rules and procedures established by these Measures. ??
Violation of these Provisions to formulate taxation normative documents, seriously jeopardizing the legitimate rights and interests of the tax administration relatives, resulting in a large loss of state taxation, or causing other serious adverse consequences, the tax authorities at the higher level shall investigate the main responsible persons and the directly responsible persons of the enacting organs according to law. Administrative responsibility.
Article 5 The matters stipulated in the taxation normative documents shall be subject to the provisions of the implementation of laws, regulations, rules and higher-level taxation normative documents, and the need to formulate taxation normative documents. ??
Taxation normative documents may not set administrative licensing and approval, administrative penalties, administrative compulsory, administrative and institutional fees, tax levy, suspension, tax reduction, tax exemption, tax rebate, tax reimbursement and other provisions that may not be set by taxation normative documents. matter. ??
Without the provisions of laws, regulations and rules, the taxation normative documents shall not make provisions that impair the rights of the tax administrative person or increase their obligations.
Article 6 Tax authorities at or below the county (city, district) (excluding the level), the internal organs, dispatched agencies, directly affiliated institutions, and temporary agencies of tax authorities at all levels shall not formulate taxation normative documents.
Chapter II Formulating Rules
Article 7 In formulating a taxation normative document, the name shall be determined according to the specific content of the taxation normative document, and the names such as “methodâ€, “regulationâ€, “procedureâ€, “ruleâ€, “notification†and “decision†may be used. ??
The taxation normative documents may not be called “lawsâ€, “regulations†or “implementation rulesâ€; if the reply to the specific matters of the tax administrative person is to be copied to the jurisdiction, the rules and procedures for the formulation of the taxation normative documents shall be followed, and It may not be called "approval".
Article 8 Taxation normative documents shall clearly define the purpose and basis, scope of application, subject, rights and obligations, specific norms, operating procedures, and date of implementation, etc., according to the needs of the content. ??
Article 9 The formulation of taxation normative documents shall be content specific, clear, operability, inherently logical, and standardized, concise and accurate. ??
The contents that have been clearly stipulated by laws, regulations, rules, higher-level taxation normative documents, and taxation normative documents of this organ are generally not repeated.
Article 10 Taxation normative documents with more contents and complicated structure may be divided into chapters, sections, articles, sections, items and items according to needs. Chapters and sections shall have titles. The serial numbers of chapters, sections and articles shall be expressed in Chinese numbers in turn; the paragraphs shall not be numbered; the serial numbers of the items shall be expressed in Chinese numerals and parentheses in order; the purpose numbers shall be expressed in Arabic numerals. ??
Article 11 The taxation normative documents shall be implemented after the date of issuance of the documents or the date on which the documents are prescribed. ??
Taxation normative documents that have a significant impact on the relatives and interests of tax administrations shall be implemented 30 days after the date of promulgation. ??
Taxation normative documents shall not be retroactive, except as provided by laws, regulations, and rules, and in order to better protect the rights and interests of tax administration counterparts. ??
The taxation normative documents authorized by the regulations or the taxation normative documents of the higher-level tax authorities may be implemented in the same time as the regulations or the taxation norms of the tax authorities at the higher level.
Article 12 The taxation normative document shall state the names of other taxation normative documents or clauses that are abolished by the implementation of this document.
Article 13 The taxation normative documents that the lower-level tax authorities need to supplement in the implementation may require the lower-level tax authorities to formulate specific implementation measures. Authorized tax authorities may not authorize. ??
The organizing authority shall not grant the right to interpret the taxation normative documents to the lower-level tax authorities.
Chapter III Formulation Procedure
??? The drafting of four taxation normative documents shall be undertaken by the competent department of the organization of the formulation authority; if the content involves two or more departments, the person in charge of the establishment authority shall designate the lead drafting department.
Article 15 The departments engaged in the work of policies and regulations at all levels of taxation authorities (hereinafter referred to as the regulatory departments) are responsible for the legality review of taxation normative documents. ??
The taxation normative documents that have not been reviewed by the regulatory department shall not be reviewed by the office, and the person in charge of the agency shall not issue it.
Article 16 The drafting department shall fully solicit the opinions of the relevant departments within the agency, the grassroots tax authorities, the tax administration relatives and other relevant parties when drafting the taxation normative documents. ??
Listening to opinions can take various forms such as symposiums, argumentation meetings, hearings, etc. The opinions that are heard should be recorded and formed into written materials.
Article 17 After drafting the drafting text and signing the relevant internal departments of the organ, the drafting department shall send the drafting text and description, the documents on which it is based, the solicitation and absorption opinions and other relevant materials to the regulatory department for review. ??
The drafting instructions should include the purpose of the formulation, the basis for its development, the necessity and feasibility, the drafting process, the different opinions on the main issues of the drafting text, the coordination and other matters that need to be explained. ??
The drafting text of the taxation normative documents submitted for review shall be signed by the person in charge of the drafting department; the drafting texts of the taxation normative documents jointly drafted by several drafting departments shall be signed by the responsible persons of the drafting departments.
Article 18 The regulatory department shall review the drafting text from the following aspects:
(1) Whether it meets the requirements of Articles 4, 5 and 6 of these Measures;
(2) Whether it is in harmony with the original taxation normative documents of this organ;
(3) Whether to seek advice from relevant parties on major issues;
(4) Whether it meets the requirements of Chapter 2 of the present Measures on the formulation of taxation normative documents;
(5) Other content that needs to be reviewed.
Article 19 For the drafting text submitted for review, the regulatory department may supplement the opinions of various departments within the organization according to the needs of the work. If necessary, it may convene a symposium, an argumentation meeting, a hearing, or publish the drafting text to the public, soliciting experts, The opinions of scholars and tax administration counterparts.
Article 20 The regulatory department shall seriously study the opinions and suggestions of all parties and submit written review opinions. ??
If the regulatory department finds that it is not necessary to formulate taxation normative documents or the drafting conditions are not yet mature, it should recommend that the drafting department stop or suspend the formulation of taxation normative documents; if it finds that there are major defects in the drafting text, the drafting text should be returned to the drafting department. Modification; for general issues in the drafting text, the regulatory department may directly modify the opinions of the drafting department.
Article 21 After the examination and approval of the taxation normative documents, a review text shall be formed, which shall be submitted to the bureau meeting or the office of the director for consideration. ??
The regulatory department shall coordinate different opinions before submitting it to the bureau meeting or the office meeting of the director. If the parties concerned cannot reach an agreement, they shall explain the situation and make a biased opinion in the review opinion.
Article 22 When a bureau meeting or a meeting of the director's office considers the text of the taxation normative document review, it shall be explained by the regulatory department, or may be explained by the drafting department.
After the deliberation opinion is formed by the bureau meeting or the office meeting of the director, the regulatory department shall, in conjunction with the drafting department, revise the taxation normative documents, and after the revised text is formed, the regulatory department shall issue the document in accordance with the official document handling procedure.
Article 23 During the process of legality review, the regulatory department may decide to apply the summary procedure according to the content, nature, and opinions of the drafting text of the taxation normative document. However, the drafting of texts on taxation normative documents that have a greater impact on the rights and obligations of tax administrations or that have major differences of opinion may generally not apply to summary procedures. ?ゼbr>
The review text for the formation of the summary procedure shall be reviewed by the regulatory department and retired to the drafting department, and the drafting department shall issue it according to the person in charge of the official document processing procedure.
Article 24 The taxation normative documents shall be published in a timely manner in the government gazettes at this level, in the bulletins or announcements of this department, in the newspapers or government websites publicly distributed within the jurisdiction, and on the websites of the departments. ??
A taxation authority that does not have the conditions for the publication of the provisions of the first paragraph of this Article shall establish a bulletin board or distribute publicity materials in the taxation service places and public places, and promptly publish its taxation normative documents. ??
Tax normative documents that are not publicly released as required are not enforceable.
Article 25 The drafting department shall timely track the implementation of the taxation normative documents. ??
The drafting department shall promptly analyze and evaluate the documents that reflect the problems of the executive organ or the relatives of the tax administration, and propose amendments, supplements or abolitions. ??
Article 26 Tax authorities at all levels shall clean up the taxation normative documents annually and publish the results of the clean-up.
Chapter IV Recording for future reference
Article 27 The organizing authority shall submit the filing to the taxation authority at the next higher level within 30 days from the date of publication of the taxation normative documents; within one month after the end of each year, the taxation authority issued this year shall be submitted to the taxation authority at the next higher level. Sex file directory.
Article 28 When filing a taxation normative document for filing, it shall submit a taxation normative document filing report and official text in duplicate; if it is qualified, it may simultaneously submit an electronic copy of the taxation normative document. ??
The filing report shall indicate the name of the document, the number of the document, the basis for its formulation, the procedure for formulation, the date of issuance and the method of publication, and shall be stamped with the seal of the issuing authority. ??
Article 29 The tax authorities at the next higher level shall examine the taxation normative documents submitted for filing from the following aspects:
(1) Whether it contradicts or contradicts laws, regulations, rules and higher-level taxation normative documents;
(2) Whether it exceeds the statutory authority;
(3) Whether it violates the formulation and release procedures;
(4) Other contents that need to be reviewed.
Article 30 The regulatory departments of the tax authorities at the higher level shall be specifically responsible for the registration, review and supervision of taxation normative documents and the correction of illegal activities. ??
The competent department of the business shall cooperate with the regulatory department to review the taxation normative documents within its scope of functions and submit the review opinions to the regulatory department in accordance with the prescribed time limit. ??
Article 31 After review, if the taxation normative documents exceed the authority, violate the provisions of laws, regulations, rules and higher-level taxation normative documents, or the provisions are obviously inappropriate, the tax authorities at the next higher level shall order the enacting organs to correct within a time limit; If it is still not corrected within the time limit, it shall be corrected by the tax authorities at the next higher level and notified to the enacting authority. ??
The organizing authority shall report the handling situation to the tax authorities at the next higher level within 30 days from the date of receiving the corrective opinion from the tax authorities at the next higher level.
Article 32 For tax authorities that do not submit for filing or fail to submit for filing on time, the tax authorities at the next higher level shall notify the enacting organs to submit the application within a time limit; if they fail to submit the application within the time limit, they shall be notified and ordered to make corrections within a time limit. ??
Article 33 If the tax administrative person believes that the taxation normative document contravenes laws or regulations or violates the provisions of other superior laws, it may submit a written review proposal to the organizing authority and its higher-level tax authorities, and The tax authorities at the next higher level shall study and deal with them in a timely manner according to law, and reply in writing to the results. ??
The formulation authority and its higher-level tax authorities shall explore the establishment of systems and mechanisms for handling objections.
Chapter V Supplementary Provisions
Article 14 The tax authorities shall, on behalf of local people's congresses and the government, draft tax-related documents, jointly formulate taxation normative documents with other organs, and amend or abolish taxation normative documents, and refer to the provisions of these Measures. ??
Article 35 The State Administration of Taxation is responsible for the interpretation of these Measures. ??
Article 36 These Measures shall come into force on March 1, 2006.
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