Supervision rules of tax law enforcement

Article 1 In order to standardize the inspection of tax law enforcement, promote the administration of tax authorities according to law, ensure the implementation of tax laws, administrative regulations and tax policies, protect the legitimate rights and interests of taxpayers, and prevent and resolve the risks of tax law enforcement, these Rules are formulated in accordance with the relevant provisions of the Tax Administration Law of People's Republic of China (PRC) and its detailed rules for implementation.

Article 2 These Rules are applicable to tax authorities at all levels to carry out tax law enforcement supervision.

Article 3 The tax law enforcement inspectors mentioned in these Rules (hereinafter referred to as law enforcement inspectors) refer to the administrative supervision that the tax authorities at or above the county level (including the county level) inspect and handle the tax law enforcement actions of their internal organs, directly affiliated institutions, dispatched offices or tax authorities at the lower level at the same level.

Fourth law enforcement inspectors should obey and serve the work of the tax office, adhere to supervision according to law, be objective and fair, and seek truth from facts.

Fifth units under inspection and their staff should consciously accept and cooperate with law enforcement inspection. Article 6 The tax authorities at all levels shall supervise the internal audit department or the department responsible for the supervision and inspection of tax law enforcement (hereinafter referred to as the supervision and internal audit department), organize and implement the supervision of law enforcement on behalf of the tax authorities at the corresponding level, and perform the following duties:

(a) according to the law enforcement supervision system and plan of the tax authorities at higher levels, formulate the law enforcement supervision system and plan of the tax authorities at the same level;

(two) to organize the implementation of law enforcement inspection, submit the tax law enforcement inspection report to the tax authorities at the same level, and make the decision, opinion or conclusion of tax law enforcement inspection;

(three) to organize the implementation of the tax system of tax law enforcement responsibility system, take the lead in implementing the tax law enforcement responsibility system assessment information system, and implement the analysis and monitoring of law enforcement doubt information;

(four) to supervise the rectification and accountability of problems found by law enforcement inspectors;

(five) to cooperate with the external regulatory authorities to supervise and inspect the tax authorities;

(six) to report the work of law enforcement supervision to the tax authorities at the same level and at a higher level;

(seven) to inform the work of law enforcement inspectors and the results of law enforcement inspectors;

(eight) to guide, supervise and assess the law enforcement supervision work of the tax authorities at lower levels;

(9) Other related work.

Seventh law enforcement inspectors to implement overall planning, centralized management. The internal audit department of the inspector is responsible for the specific organization, coordination and implementation of law enforcement supervision. Relevant departments within the tax authorities should establish an overall concept and actively participate in, support and cooperate with the work of law enforcement inspectors.

Tax authorities at all levels can coordinate law enforcement inspection with other supervision work according to the needs of their work.

Article 8 Tax authorities at all levels shall uniformly arrange special funds for law enforcement supervision, and make a good budget according to the annual work plan of law enforcement supervision and the development of specific law enforcement supervision work to ensure the correct and rational use of funds.

Article 9 The tax authorities at higher levels may directly supervise the matters of law enforcement supervision, or authorize or designate the tax authorities at lower levels to supervise.

Article 10 If the tax authorities at a higher level think that the conclusion of the law enforcement inspection made by the tax authorities at a lower level is improper, they may instruct the tax authorities at a lower level to change or cancel it, or directly make a decision to change or cancel it when necessary.

Eleventh tax authorities at all levels can take the form of appraisal and spot checks to supervise and inspect the performance of duties, discipline, honesty and self-discipline of law enforcement inspectors.

Twelfth tax authorities at all levels shall establish a talent pool for tax law enforcement inspectors, and reserve talents for law enforcement inspectors. According to the needs of law enforcement inspectors, determine the personnel base of law enforcement inspectors' talent pool, implement dynamic management, and organize regular business training. The lower tax authorities shall send talents to the talent pool of law enforcement inspectors of the higher tax authorities.

Thirteenth law enforcement inspectors can be independently completed by inspectors and internal audit department personnel, but also can be transferred to the tax authorities at the same level and lower levels for implementation, giving priority to the transfer of law enforcement inspectors to participate in the talent pool. The relevant units and departments shall cooperate. Fourteenth law enforcement inspectors include:

(a) the implementation of tax laws, administrative regulations, rules and regulatory documents;

(two) to implement the important decisions and arrangements of the State Council and the higher tax authorities on tax work;

(3) The legality of the tax-related documents formulated by the tax authorities or jointly formulated with other departments and those formulated by units other than the tax authorities;

(four) tax enforcement matters investigated or supervised by external supervision departments according to law;

(five) tax law enforcement matters assigned by the superior and transferred by the relevant departments;

(six) rectification and accountability of problems found in law enforcement inspection;

(seven) other tax law enforcement matters that need to be implemented by law enforcement inspectors.

Fifteenth law enforcement inspectors can be carried out through comprehensive law enforcement inspectors, key law enforcement inspectors, special law enforcement inspectors and special law enforcement inspectors.

Sixteenth comprehensive law enforcement supervision refers to the tax authorities' extensive and systematic supervision and inspection of the tax law enforcement behavior of the tax authorities at the same level and at lower levels.

Seventeenth key law enforcement inspectors refer to the tax authorities' supervision and inspection of tax law enforcement activities in some key aspects, key links and key industries of the tax authorities at the same level and lower levels.

Eighteenth special law enforcement inspection refers to the supervision and inspection of tax law enforcement activities related to a specific content of the tax authorities at the same level and lower levels.

Article 19 Special law enforcement inspectors refer to the tax authorities' supervision and inspection of specific tax enforcement matters assigned by superiors and transferred by relevant departments, as well as the tax enforcement actions of the tax authorities at the same level and lower levels involved in major tax enforcement issues reflected by letters and visits, reports and the media.

Twentieth tax authorities at all levels should actively use information technology to analyze, screen, monitor and prompt the law enforcement data of various information systems related to tax law enforcement activities, and provide clues for various forms of law enforcement inspectors. Twenty-first law enforcement supervision should be carried out in a planned, organized and step-by-step manner, mainly including preparation, implementation, treatment, rectification, summary and other stages, and can be evaluated according to the needs of the work.

Twenty-second inspectors and internal audit departments shall formulate the annual work plan of law enforcement inspectors scientifically and reasonably, and report to the tax authorities at the same level for approval before unified deployment and implementation.

Law enforcement inspectors who are not included in the annual work plan of law enforcement inspectors and those who need to start under other special circumstances shall be reported to the tax authorities at the same level for approval before implementation.

Twenty-third before the implementation of law enforcement supervision, the internal audit department shall, according to the object and content of law enforcement supervision, formulate a law enforcement supervision plan including the organization and leadership, work requirements and time limit, key points, methods and steps of law enforcement supervision.

Twenty-fourth tax authorities that implement law enforcement inspectors shall set up law enforcement inspectors to be responsible for the specific implementation of law enforcement inspectors. The number of law enforcement inspectors shall not be less than 2, and the team leader responsibility system shall be implemented.

The head of the law enforcement inspection team shall be responsible for the overall quality of law enforcement inspectors. When the opinions of the head of the law enforcement inspection team on the tax enforcement matters of the inspected unit are inconsistent with those of other members, it shall be explained in the tax law enforcement inspection report.

Twenty-fifth tax authorities to implement law enforcement inspection shall, according to the object and content of law enforcement inspection, conduct pre-inspection training for law enforcement inspectors to ensure the efficiency and quality of law enforcement inspection.

Twenty-sixth the implementation of law enforcement inspection, should be three working days in advance to the inspected units issued a notice of tax law enforcement inspection, law enforcement inspection time, content, methods, materials to be prepared, with the work requirements. The inspected entity shall issue a notice of tax law enforcement supervision within the scope of the entity.

Special circumstances such as project law enforcement inspectors may not be notified and announced in advance.

Twenty-seventh law enforcement inspectors can adopt the following working methods:

(a) to listen to the tax law enforcement report of the inspected unit;

(two) to consult the documents, meeting minutes, tax-related documents, tax law enforcement files and documents, and other relevant materials sent and received by the inspected units;

(three) to consult and retrieve electronic documents and data of various information systems related to tax law enforcement activities;

(four) talk with the relevant personnel of the inspected unit to understand the relevant situation;

(five) under special circumstances, when it is necessary to go to the relevant taxpayers and relevant units to understand the situation or collect evidence, it shall be carried out within the authority prescribed by law, and seek the cooperation of the competent tax authorities;

(6) Other methods.

Twenty-eighth law enforcement inspection, the inspected unit shall provide relevant information in a timely manner, and the right to query all the data of various information systems related to tax law enforcement activities. The main person in charge of the inspected unit is responsible for the authenticity and integrity of the tax law enforcement information provided by the unit.

Twenty-ninth the implementation of law enforcement inspectors shall make "tax law enforcement inspectors working papers".

If illegal acts are found in tax law enforcement, relevant evidence materials shall be collected to explain the content, time, plot, name and source of the evidence, as well as the documentary basis of the illegal acts. It shall be indicated on the working paper, and shall be sealed by the inspected unit or signed by the relevant personnel. Refuse to seal or sign, it shall explain the reasons and record.

If it is impossible to obtain the original evidence materials when collecting them, relevant materials shall be extracted or copied by photocopying, photographing, videotaping, scanning and recording. , the original preservation unit or individual should indicate on the copy that "the original is checked correctly, and the original is stored in our place" and be signed by relevant personnel. If the original is kept by the unit, it shall also be sealed by the unit.

Thirtieth law enforcement inspectors after the implementation of law enforcement supervision, should promptly summarize the problems found, and feedback to the inspected units.

The units or individuals under inspection can make statements and arguments on the feedback, and provide written materials to make statements and arguments.

Thirty-first law enforcement inspectors shall, after the implementation of law enforcement supervision, draft a report on tax law enforcement supervision, including:

(a) the time, content, methods and steps of law enforcement inspection;

(two) the basic situation of the tax law enforcement of the inspected unit;

(three) the specific problems found in law enforcement inspection, as well as the basic facts and legal basis for determining the existence of illegal acts in the inspected units;

(four) put forward opinions on the problems found;

(5) Suggestions on strengthening the supervision and management of tax law enforcement;

(six) other matters that the law enforcement inspection team believes should be reported.

Article 32 After the implementation of law enforcement supervision, the law enforcement inspection team shall sort out the reports, working papers, evidence materials, statements and defense materials of tax law enforcement inspectors and other materials related to law enforcement supervision, and submit them to the internal audit department of the inspectors.

Article 33 After receiving the inspection report on tax law enforcement and other evidential materials, the internal audit department shall review the following contents:

(a) whether the law enforcement supervision procedures are in compliance with the provisions;

(two) whether the facts are clear, whether the evidence is sufficient and whether the information is complete;

(3) Whether the applicable laws, administrative regulations, rules, normative documents and relevant policies are correct;

(four) whether the evaluation of the inspected unit is accurate, and whether the opinions and suggestions put forward are appropriate.

Article 34 If the inspector and internal audit department find unclear facts, insufficient evidence and incomplete information during the trial, it shall notify the law enforcement inspection team to make corrections to the evidence, or reorganize the personnel for verification and inspection.

Article 35 In the course of trial, inspectors and internal audit departments shall seek the opinions of the supervision department and the competent business department of the tax authorities at the same level in writing on the questions that are in doubt about the application of tax laws, administrative regulations and tax policies, and make good records of the meetings; If the tax authorities at the same level cannot or have no right to determine, they shall consult the tax authorities at higher levels or ask the competent authorities to explain or determine.

Thirty-sixth inspectors and internal audit departments shall, according to the trial results, modify the tax law enforcement inspector report and send it to the inspected unit for comments. The inspected unit shall provide written feedback within 15 working days. If no written opinions are submitted within the time limit, it shall be deemed that there is no objection.

The internal audit department of the inspector shall study the opinions put forward by the inspected unit, make necessary amendments to the tax law enforcement inspector report, and submit it to the tax authorities at the same level for examination and approval together with the written feedback of the inspected unit.

Article 37 Inspectors and internal audit departments shall, according to the tax law enforcement inspection report examined and approved by the tax authorities at the same level, make decisions, opinions or conclusions on tax law enforcement inspection, and send them to the inspected units after approval by the tax authorities at the same level.

The Decision on Inspection and Handling of Tax Law Enforcement is applicable to the handling of violations of tax laws, administrative regulations and tax policies by the inspected units.

"Opinions of Tax Law Enforcement Inspectors" is applicable to the items that need to be corrected by the inspected unit and suggestions for improvement.

The conclusion of tax law enforcement inspection is applicable to the evaluation of the inspected units that have not found any illegal acts.

Entrusted by the tax authorities at the same level, the head of the law enforcement inspection team can talk with the principal responsible person or relevant personnel of the inspected unit on the results of law enforcement inspection.

Article 38 Tax-related documents that violate tax laws, administrative regulations, rules and tax regulatory documents at higher levels shall be decided by law enforcement inspectors according to the following principles:

(a) formulated by the lower tax authorities or jointly formulated by the lower tax authorities and other departments, shall be ordered to stop execution and make corrections within a time limit;

(two) formulated by the tax authorities at the same level, should stop the implementation and put forward suggestions for revision;

(three) for local governments and other departments, the tax authorities at the same level should stop the implementation, put forward amendments to the issuing units, and report to the higher tax authorities.

Thirty-ninth in addition to the provisions of article thirty-eighth, other tax law enforcement acts that do not comply with tax laws, administrative regulations, rules and tax regulatory documents at higher levels shall be decided by law enforcement inspectors in accordance with the following principles:

(a) the qualification of law enforcement subject is illegal and should be revoked according to law;

(two) failing to perform their statutory duties, shall be ordered to perform their statutory duties within a time limit;

(three) if the facts are unclear and the evidence is insufficient, it shall be revoked according to law and may be ordered to re-enforce the law;

(four) if the applicable legal basis is incorrect, it shall be changed or revoked according to law, and may be ordered to re-enforce the law;

(five) serious violation of legal procedures, it shall be changed or revoked according to law, and may be ordered to make new law enforcement actions;

(six) beyond the authority or abuse of power, shall be revoked according to law;

(seven) other tax laws, administrative regulations, rules and higher tax regulatory documents, which should be changed or revoked according to law, may be ordered to re-enforce the law.

Article 40 After receiving the Decision on Tax Law Enforcement Inspection and Handling and the Opinion on Tax Law Enforcement Inspection and Handling, the inspected unit shall implement it within the prescribed time limit and report the following implementation results in writing to the tax authorities that implement the law enforcement inspection:

(a) the cleaning of illegal tax-related documents and the cleaning results;

(two) the change, cancellation and re-enforcement of illegal tax law enforcement acts;

(three) the responsibility of the responsible person;

(4) Other documents and materials that need to be submitted.

Article 41 If the supervised unit disagrees with the decision of law enforcement inspection, it may apply to the tax authorities that carry out law enforcement inspection for review within the prescribed time limit. The tax authorities that implement law enforcement supervision shall conduct an examination and give a reply.

Forty-second tax authorities that implement law enforcement supervision shall, within the scope of their duties, inform the results and work of law enforcement supervision.

If the matters of law enforcement supervision should be kept confidential, it may not be notified.

Forty-third tax authorities at all levels shall establish a reporting system for law enforcement inspection results.

The internal audit department of the inspector shall summarize and analyze the problems found by the law enforcement inspector, put forward suggestions on perfecting the system and strengthening management, and make a special report to the tax authorities at the same level for the reference of relevant business departments.

If problems are found in tax policies or tax collection and management systems, tax authorities at all levels shall report to higher tax authorities in a timely manner.

Forty-fourth tax authorities at all levels shall, within the prescribed time each year, submit the annual law enforcement supervision summary and statements and other related materials to the tax authorities at higher levels.

Forty-fifth inspectors and internal audit departments shall, in accordance with the relevant provisions, do a good job in filing and filing the work materials of law enforcement inspectors.

The files of law enforcement inspectors shall be complete, clearly classified and easy to cross-examine and consult. Forty-sixth law enforcement inspectors found illegal acts in tax law enforcement, should be in accordance with the relevant provisions and management authority, shall be investigated for the responsibility of the relevant person in charge and the person directly responsible.

Forty-seventh law enforcement inspectors found that taxpayers have tax violations, the tax authorities implementing law enforcement inspectors shall order the competent tax authorities to investigate and deal with them; If the circumstances are serious, it shall be handed over to the inspection department for handling.

Forty-eighth law enforcement inspection, the inspected unit does not truthfully provide relevant information and inquiry authority, or refuses, delays or obstructs the law enforcement inspection without justifiable reasons, the tax authorities that carry out the law enforcement inspection shall order it to make corrections within a time limit; Refuses to correct, shall be investigated for the responsibility of the relevant person in charge and the person directly responsible.

Article 49 If the inspected entity fails to implement the requirements of the Decision on Tax Law Enforcement Inspection and Handling and the Opinion on Tax Law Enforcement Inspection and Handling, the tax authorities that implement the law enforcement inspection shall order it to make corrections within a time limit, and hold its principal responsible persons and relevant responsible persons accountable.

Fiftieth law enforcement supervision results and the implementation of rectification should be regarded as an important part of the assessment of tax authorities at all levels.

The tax authorities at all levels shall commend and reward the units and individuals that have standardized law enforcement and made outstanding achievements, and notify them, and at the same time popularize their advanced experience. Units and departments with major law enforcement problems and their principal responsible persons and relevant responsible persons shall not participate in the advanced selection.

Fifty-first law enforcement inspectors who abuse their powers, engage in malpractices for selfish ends, neglect their duties or violate the relevant provisions of building a clean government shall be investigated for their responsibilities in accordance with the relevant provisions.

Fifty-second law enforcement inspectors who have made outstanding achievements in law enforcement supervision shall be commended and rewarded by tax authorities at all levels, and their achievements shall serve as an important basis for advanced selection activities such as outstanding civil servants. Article 53 The format of documents related to these Rules shall be stipulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 54 The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may, in accordance with these Detailed Rules and in light of the specific conditions of their respective regions, formulate specific implementation measures.

Article 55 These Rules shall come into force on April 20 13, and the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Inspection Rules for Tax Law Enforcement (Guo Shui Fa [2004] 1 26) shall be abolished at the same time.