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New deal | the State Administration of Taxation revised some tax law enforcement documents, which came into force on August 11

2021-08-09

State Administration of Taxation

Notice on amending some tax law enforcement documents

Announcement No. 23 of 2021 of the State Administration of Taxation

In order to carry out the implementation of the《 Opinions on further deepening the reform of tax collection and management 》To strictly regulate the tax law enforcement, and《 Law of the People's Republic of China on Administrative Penalties 》The State Administration of Taxation has revised some tax law enforcement documents, and the revised format of tax law enforcement documents is hereby promulgated.

  

This announcement shall come into force on August 11, 2021.Notice of the State Administration of Taxation on printing and distributing uniform tax law enforcement documents (GSF [2005] No. 179), notice of the State Administration of Taxation on Issuing the model of tax inspection and law enforcement documents (No. 2 of 2012)《 Announcement of the State Administration of Taxation on Issuing the "model of documents on social insurance premium and other fund fees" 》(No. 98 of 2015)《 Announcement of the State Administration of Taxation on Revising the (summary) law enforcement document of tax administrative punishment 》(No. 33 of 2017) shall be repealed at the same time.

  

It is hereby announced.

State Administration of Taxation

July 16, 2021

unscramble


Interpretation of the announcement of the State Administration of Taxation on revising some tax law enforcement documents


1、 What is the background of the announcement?

In 2005 and 2015, the State Administration of Taxation formulated and issued the notice on printing and distributing the uniform pattern of tax law enforcement documents (GSF [2005] No. 179, hereinafter referred to as the "notice") and the "notice on Issuing the model of documents on social insurance premium and other fund fees" (Announcement No. 98 of 2015 of the State Administration of Taxation),It unifies the styles of tax law enforcement documents and those of tax departments collecting social insurance premiums and other fund fees, which plays an important role in standardizing tax law enforcement behaviors and promoting strict, fair and civilized law enforcement.However, with the change of the internal and external environment of tax law enforcement, some tax law enforcement documents can not meet the current needs.It is mainly reflected in the following aspects:

  

   First, it needs to be well connected with relevant laws and regulations. In recent years, the administrative punishment law of the people's Republic of China (hereinafter referred to as the administrative punishment law) and other laws and regulations have been revised and improved, and the working procedures for tax inspection have also been revised to《 Procedures for handling tax inspection cases 》(hereinafter referred to as the "provisions"), the relevant contents of tax law enforcement documents need to be adjusted accordingly.

  

   Second, it needs to be optimized and improved according to the actual situation of tax law enforcement. Some of the current tax law enforcement documents have not been revised for a long time since they were issued, and some of them can not adapt to the actual situation of tax law enforcement, and need to be further improved and optimized to prevent law enforcement risks.

  

2、 What are the basic ideas for the revision of the Chinese version of the notice?

The revision of this document adheres to the problem orientation, one side, Do a good job in linking up with the administrative punishment law, the administrative compulsory law and the provisions. on the other hand, Taking this as an opportunity, combined with the problems encountered in tax law enforcement practice, some documents are improved and optimized.


3、 What is the key content of the announcement?


There are 33 tax law enforcement documents attached to the notice, which focus on Revising the following contents:

  

   everything According to the administrative punishment law and the regulations, the serial number of the citation basis of law enforcement documents should be adjusted.

  

   Second, it is According to the administrative punishment law, the specific contents of law enforcement documents are adjusted: the time for hearing in the notification of tax administrative punishment and social insurance premium administrative penalty is changed to "within five days after the administrative organ informs";In the instructions of the decision on no tax administrative penalty, add "the first violation of the law with minor harm and timely correction", that is, the situation of no penalty for the first violation;Adjust the simple punishment standards in the decision on tax administrative punishment (Simplified) and the decision on administrative punishment of social insurance premium (Simplified) to 200 yuan for citizens and 3000 yuan for legal persons or other organizations.

  

   Third, it is According to the provisions of Article 24, Article 31 and Article 37 of the administrative compulsory law, the contents of tax authorities' explanation of reasons are added to the decision on tax preservation measures and the decision on tax enforcement.

  

   Fourth, it is Modify the names of some documents.The name of the tax inspection notice (2) is changed to the notice of Tax Assistance inspection.The revised version is more in line with the actual use of the document, which is conducive to reducing ambiguity and misreading.At the same time, considering that the law enforcement basis of social insurance premium and tax is different, in order to distinguish them from each other, the names of the following documents are revised: the notification of administrative penalty matters of social insurance premium is revised to the notification of administrative penalty of social insurance premium, and the decision of administrative penalty (general) is revised to the decision of administrative penalty of social insurance premium.

  

   Five The "illegal facts" in the decision on tax administrative punishment, the decision on not accepting tax administrative punishment and the decision on administrative punishment of social insurance premium should be revised to "illegal facts and evidence", so as to further optimize the tax law enforcement methods and standardize the tax law enforcement.

  

   Six yes To change the deadline for correction within a specified period in the notice for ordering correction within a specified period of time as an option, you can choose to fill in "limited to you (unit) before the date of month / month / year" or "within days" from the date of receipt of the document, so as to solve the problem that it is difficult for taxpayers to correct within the time limit due to uncontrollable mailing time.

  

   Seven yes The form of filling in the legal basis of the transfer of suspected criminal cases should be changed to open and blank filling.At present, the legal basis of the letter of transfer of suspected criminal cases is Article 77 of the tax collection and management law, which can not meet all the transfer situations of the Inspection Bureau. If it involves the false issuance of VAT invoices, Article 37 of the measures for the administration of invoices should be cited.In addition, the decision on not accepting tax administrative punishment and the decision on lifting tax preservation measures have also made similar treatment.

  

   Eight yes The deadline for freezing, sealing up and detaining has been added to the decision on tax preservation measures.The original "from year month date" is changed to "from year month day to year month day", and the requirements for filling in the mandatory period are specified in the instructions.

  

   Nine yes Add the content elements of some documents.Add the address element, and list the address in the decision of tax administrative punishment, the decision of tax preservation measures, the decision of tax enforcement and the decision of social insurance premium administrative punishment;Increase the elements of evidence, and add the requirement of listing evidence in the decision of tax administrative punishment, the decision of not accepting tax administrative punishment and the decision of social insurance premium administrative punishment;Increase the taxpayer identification number, and add the unified social credit code or valid ID number in the document.

  

   Ten yes The announcement also optimizes and perfects the text expression, basis and instructions of some tax law enforcement documents.

4、 When will the announcement come into effect?

This announcement shall be implemented simultaneously with the provisions as of August 11, 2021.



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