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Rules for the Supervision of Tax Law Enforcement [Revised]
税收执法督察规则 [已被修订]
【法宝引证码】

 
Order of the State Administration of Taxation 

国家税务总局令


(No. 29)
 
(第29号)


The Rules for the Supervision of Tax Law Enforcement, as deliberated and adopted at the 1st executive meeting of the State Administration of Taxation on January 25, 2013, are hereby issued and shall come into force on April 1, 2013.
 
《税收执法督察规则》已经2013年1月25日国家税务总局第1次局务会议审议通过,现予公布,自2013年4月1日起施行。

Xiao Jie, Director of the State Administration of Taxation
 
国家税务总局局长:肖捷

February 25, 2013
 
2013年2月25日

Rules for the Supervision of Tax Law Enforcement
 
税收执法督察规则

 
Chapter I General Provisions 

第一章 总则


 
Article 1 In order to regulate the supervision of tax law enforcement, promote the “administration by law” by tax authorities, guarantee the implementation of tax laws, administrative regulations and tax policies, protect the lawful rights and interests of taxpayers, and prevent and resolve tax law enforcement risks, these Rules are formulated in accordance with relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for its implementation.   第一条 为了规范税收执法督察工作,促进税务机关依法行政,保证税收法律、行政法规和税收政策的贯彻实施,保护纳税人的合法权益,防范和化解税收执法风险,根据《中华人民共和国税收征收管理法》及其实施细则的有关规定,制定本规则。

 
Article 2 These Rules shall apply to the supervision of tax law enforcement conducted by tax authorities at all levels.   第二条 各级税务机关开展税收执法督察工作,适用本规则。

 
Article 3 For the purpose of these Rules, “supervision of tax law enforcement” (hereinafter referred to as “law enforcement supervision”) means administrative supervision in the process of which the tax authority at or above the county level inspects and handles the tax law enforcement conducts of its internal organizations, directly affiliated institutions, dispatched agencies or tax authorities at lower levels.   第三条 本规则所称税收执法督察(以下简称执法督察),是指县以上(含县)各级税务机关对本级税务机关内设机构、直属机构、派出机构或者下级税务机关的税收执法行为实施检查和处理的行政监督。

 
Article 4 Law enforcement supervision shall be subject to and serve the central work on taxation, and be conducted under the principles of supervision by law, objectivity, fairness and seeking truth from facts.   第四条 执法督察应当服从和服务于税收中心工作,坚持依法督察,客观公正,实事求是。

 
Article 5 The entities under supervision and their staff members shall voluntarily accept and cooperate in law enforcement supervision.   第五条 被督察单位及其工作人员应当自觉接受和配合执法督察。

 
Chapter II Organization and Administration of Law Enforcement Supervision 

第二章 执法督察的组织管理


 
Article 6 The supervision and internal audit department or the department assuming the duties of tax law enforcement supervision and inspection of the tax authorities at all levels (hereinafter referred to as the “supervision and internal audit department”) shall organize and conduct law enforcement supervision on behalf of the tax authority at the same level and perform the following duties:   第六条 各级税务机关督察内审部门或者承担税收执法监督检查职责的部门(以下简称督察内审部门),代表本级税务机关组织开展执法督察工作,履行以下职责:

 
(1) Formulating the working rules and plans of the tax authority at the same level for law enforcement supervision based on the work rules and plans of the tax authority at the next higher level for law enforcement supervision; (一)依据上级税务机关执法督察工作制度和计划,制定本级税务机关执法督察工作制度和计划;

 
(2) Organizing and conducting law enforcement supervision, submitting tax law enforcement supervision reports to the tax authority at the same level, and preparing a Written Decision on Tax Law Enforcement Supervision, Written Opinion on Tax Law Enforcement Supervision or Written Conclusion on Tax Law Enforcement Supervision; (二)组织实施执法督察,向本级税务机关提交税收执法督察报告,并制作《税收执法督察处理决定书》、《税收执法督察处理意见书》或者《税收执法督察结论书》;

 
(3) Organizing and conducting work relating to the tax law enforcement responsibility system for the taxation system, taking the lead in promoting the appraisal information system for the tax law enforcement responsibility system, and analyzing and monitoring doubtful information in law enforcement; (三)组织实施税务系统税收执法责任制工作,牵头推行税收执法责任制考核信息系统,实施执法疑点信息分析监控;

 
(4) Supervising the rectification and accountability of the problems found in law enforcement supervision; (四)督办执法督察所发现问题的整改和责任追究;

 
(5) Cooperating with external supervision departments in supervising and inspecting tax authorities; (五)配合外部监督部门对税务机关开展监督检查工作;

 
(6) Reporting the information on law enforcement supervision to tax authorities at the same and higher levels; (六)向本级和上级税务机关报告执法督察工作情况;

 
(7) Notifying the information on law enforcement supervision and law enforcement supervision results; (七)通报执法督察工作情况和执法督察结果;

 
(8) Guiding, supervising and examining the law enforcement supervision conducted by tax authorities at the lower level; and (八)指导、监督和考核下级税务机关执法督察工作;

 
(9) Other relevant work. (九)其他相关工作。

 
Article 7 Law enforcement supervision shall be subject to overall planning and centralized administration by specific departments. The supervision and internal audit departments shall be responsible for the specific organization, coordination and implementation of law enforcement supervision. The relevant internal departments of tax authorities shall form the overall point of view, and actively participate in, support and cooperate in law enforcement supervision.   第七条 执法督察实行统筹规划,归口管理。督察内审部门负责执法督察工作的具体组织、协调和落实。税务机关内部相关部门应当树立全局观念,积极参与、支持和配合执法督察工作。

Tax authorities at all levels may, if so required by work, conduct law enforcement supervision with other work of the supervision nature on a collaboration basis.
 
各级税务机关根据工作需要,可以将执法督察与其他具有监督性质的工作协同开展。

 
Article 8 Tax authorities at all levels shall uniformly arrange special funds for law enforcement supervision, make budgets based on the implementation of the annual law enforcement supervision work plan and the specific law enforcement supervision work, and guarantee the correct and reasonable use of funds.   第八条 各级税务机关应当统一安排专门的执法督察工作经费,根据年度执法督察工作计划和具体执法督察工作的开展情况,做好经费预算,并保障经费的正确合理使用。

 
Article 9 The tax authority at a higher level may directly supervise the law enforcement supervision matters, or may authorize or designate the tax authority at a lower level to do the job.   第九条 上级税务机关对执法督察事项可以直接进行督察,也可以授权或者指定下级税务机关进行督察。

 
Article 10 Where the tax authority at a higher level deems that the law enforcement supervision conclusion made by the tax authority at a lower level is inappropriate, it may order the tax authority at the lower level to modify or revoke the conclusion, or may, when necessary, decide to directly modify or revoke the conclusion.   第十条 上级税务机关认为下级税务机关作出的执法督察结论不适当的,可以责成下级税务机关予以变更或者撤销,必要时也可以直接作出变更或者撤销的决定。

 
Article 11 Tax authorities at all levels may, by such means as re-examination and selective examination, supervise and inspect the law enforcement supervisors' performance of duties, compliance with disciplines, integrity, self-discipline and other information in the process of law enforcement supervision.   第十一条 各级税务机关可以采取复查、抽查等方式,对执法督察人员在执法督察工作中履行职责、遵守纪律、廉洁自律等情况进行监督检查。

 
Article 12 Tax authorities at all levels shall establish a talent pool for tax law enforcement supervision so as to preserve talents for law enforcement supervision. They shall, as required by law enforcement supervision, determine the base number of talent pool for law enforcement supervision, conduct dynamic management, and organize business training on a regular basis. A tax authority at a lower level shall transfer its talents to the talent pool of the tax authority at a higher level for tax law enforcement supervision.   第十二条 各级税务机关应当建立税收执法督察人才库,为执法督察储备人才。根据执法督察工作需要,确定执法督察人才库人员基数,实行动态管理,定期组织业务培训。下级税务机关应当向上级税务机关执法督察人才库输送人才。

 
Article 13 Law enforcement supervision may be independently accomplished by the staff members of the supervision and internal audit department, or the tax officials of the tax authority at the same or lower level may be transferred to do so, and preference shall be given to the members of the talent pool for law enforcement supervision. Relevant entities and departments shall offer cooperation.   第十三条 执法督察可以由督察内审部门人员独立完成,也可以抽调本级和下级税务机关税务人员实施,优先抽调执法督察人才库成员参加。相关单位和部门应当予以配合。

 
Chapter III Contents and Forms of Law Enforcement Supervision 

第三章 执法督察的内容和形式


 
Article 14 Law enforcement supervision includes:   第十四条 执法督察的内容包括:

 
(1) The implementation of tax laws, administrative regulations, rules and regulatory documents; (一)税收法律、行政法规、规章和规范性文件的执行情况;

 
(2) The implementation of important decisions and arrangements of the State Council and tax authorities at higher levels on the taxation work; (二)国务院和上级税务机关有关税收工作重要决策、部署的贯彻落实情况;

 
(3) The legitimacy of tax-related documents formulated by tax authorities themselves or jointly with other departments, and tax-related documents formulated by the entities other than tax authorities; (三)税务机关制定或者与其他部门联合制定的涉税文件,以及税务机关以外的单位制定的涉税文件的合法性;

 
(4) Tax law enforcement matters which are legally investigated and handled by, or investigated and handled under the supervision of, external supervision departments; (四)外部监督部门依法查处或者督查、督办的税收执法事项;

 
(5) Tax law enforcement matters assigned by superior authorities or transferred by relevant departments for handling; (五)上级机关交办、有关部门转办的税收执法事项;

 
(6) The rectification and accountability on the problems found in law enforcement supervision; and (六)执法督察所发现问题的整改和责任追究情况;

 
(7) Other tax law enforcement matters which shall be subject to law enforcement supervision. (七)其他需要实施执法督察的税收执法事项。

 
Article 15 Law enforcement supervision may be conducted in such forms as comprehensive law enforcement supervision, major law enforcement supervision, special law enforcement supervision and task force law enforcement supervision.   第十五条 执法督察可以通过全面执法督察、重点执法督察、专项执法督察和专案执法督察等形式开展。

 
Article 16 “Comprehensive law enforcement supervision” means tax authorities' extensive and systematic supervision and inspection of tax law enforcement conducted by tax authorities at the same and lower levels.   第十六条 全面执法督察是指税务机关对本级和下级税务机关的税收执法行为进行的广泛、系统的监督检查。

 
Article 17 “Major law enforcement supervision” means tax authorities' supervision and inspection of tax law enforcement conducted by tax authorities at the same and lower levels in some major aspects, major links and major industries.   第十七条 重点执法督察是指税务机关对本级和下级税务机关某些重点方面、重点环节、重点行业的税收执法行为所进行的监督检查。

 
Article 18 “Special law enforcement supervision” means tax authorities' supervision and inspection of tax law enforcement conducted for a specific element of the tax authorities at the same and lower levels.   第十八条 专项执法督察是指税务机关对本级和下级税务机关某项特定内容涉及到的税收执法行为进行的监督检查。

 
Article 19 “Task force law enforcement supervision” means the tax authorities' supervision and inspection of tax law enforcement conducted by tax authorities at the same and lower levels, which are involved in a specific tax law enforcement matter assigned by superior organs and transferred by relevant departments for handling, and major tax law enforcement issues manifested in complaint letters and visits, reports, media and other means.   第十九条 专案执法督察是指税务机关对上级机关交办、有关部门转办的特定税收执法事项,以及通过信访、举报、媒体等途径反映的重大税收执法问题所涉及到的本级和下级税务机关的税收执法行为进行的监督检查。

 
Article 20 Tax authorities at all levels shall proactively take information means to analyze, screen, monitor and present the law enforcement data in various information systems, which are relevant to tax law enforcement activities, and provide clues for all forms of law enforcement supervision.
......
   第二十条 各级税务机关应当积极运用信息化手段,对与税收执法活动有关的各类信息系统执法数据进行分析、筛选、监控和提示,为各种形式的执法督察提供线索。
......

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