| Notice of the National Development and Reform Commission, the State Administration of Taxation, the Office of the Spiritual Civilization Development Steering Commission of the CCCPC, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Transport, the Ministry of Commerce, the People's Bank of China, the General Administration of Customs, the State Administration for Industry and Commerce, the General Administration of Quality Supervision, Inspection and Quarantine, the China Food and Drug Administration, the Cyberspace Administration of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, the China Insurance Regulatory Commission, the Civil Aviation Administration of China, the All-China Federation of Trade Unions and the China Railway Corporation on Issuing the Memorandum of Understanding on Taking Joint Punishment Measures against the Parties to Major Tax Violation Cases | | 国家发展和改革委员会、国家税务总局、中央精神文明建设指导委员会办公室、最高人民法院、公安部、财政部、国土资源部、交通运输部、商务部、中国人民银行、海关总署、国家工商行政管理总局、国家质量监督检验检疫总局、国家食品药品监督管理总局、国家互联网信息办公室、中国银行业监督管理委员会、中国证券监督管理委员会、中国保险监督管理委员会、中国民用航空局、中华全国总工会、中国铁路总公司关于印发《关于对重大税收违法案件当事人实施联合惩戒措施的合作备忘录》的通知 |
| (No. 3062 [2014] of the National Development and Reform Commission on December 30, 2014) | | （2014年12月30日 发改财金[2014]3062号） |
| The relevant departments and institutions of all provinces, autonomous regions and municipalities directly under the Central Government: | | 各省、自治区、直辖市有关部门、机构： |
| To thoroughly implement the spirit of the Third and Fourth Plenary Sessions of the 18th CPC Central Committee, implement the Outline of the Plan for Building the Social Credit System (2014-2020) and the Opinions of the Spiritual Civilization Development Steering Commission of the CCCPC on Promoting the Integrity System Building, establish and improve the mechanism for incentive for keeping faith and punishment for losing faith, and promote the formation of the resultant force of “commending the honest and punishing the dishonest,” the National Development and Reform Commission, the State Administration of Taxation, the Office of the Spiritual Civilization Development Steering Commission of the CCCPC, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Transport, the Ministry of Commerce, the People's Bank of China, the General Administration of Customs, the State Administration for Industry and Commerce, the General Administration of Quality Supervision, Inspection and Quarantine, the China Food and Drug Administration, the Cyberspace Administration of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, the China Insurance Regulatory Commission, the Civil Aviation Administration of China, the All-China Federation of Trade Unions and the China Railway Corporation jointly signed the Memorandum of Understanding on Taking Joint Punishment Measures against the Parties to Major Tax Violation Cases, which is hereby issued to you for your conscientious implementation. | | 为深入贯彻党的十八届三中、四中全会精神，落实《社会信用体系建设规划纲要(2014-2020年)》和中央文明委《关于推进诚信建设制度化的意见》，建立健全守信激励和失信惩戒机制，推动形成“褒扬诚信、惩戒失信”的合力，国家发展改革委、税务总局、中央文明办、最高人民法院、公安部、财政部、国土资源部、交通运输部、商务部、人民银行、海关总署、工商总局、质检总局、食品药品监管总局、互联网信息办、银监会、证监会、保监会、民航局、全国总工会、中国铁路总公司联合签署了《关于对重大税收违法案件当事人实施联合惩戒措施的合作备忘录》。现印发你们，请认真贯彻执行。 |
| Annex: Memorandum of Understanding on Taking Joint Punishment Measures against the Parties to Major Tax Violation Cases | | 附件：关于对重大税收违法案件当事人实施联合惩戒措施的合作备忘录 |
| Annex: | | 附件： |
| Memorandum of Understanding on Taking Joint Punishment Measures against the Parties to Major Tax Violation Cases | | 关于对重大税收违法案件当事人实施联合惩戒措施的合作备忘录 |
| In order to thoroughly implement the spirit of the Third and Fourth Plenary Sessions of the 18th CPC Central Committee, implement the Several Opinions of the State Council on Promoting Fair Market Competition and Maintaining the Normal Market Order (No. 20 [2014], State Council), the Notice of the State Council on Issuing the Outline of the Plan for Building the Social Credit System (2014-2020) (No. 21 [2014], State Council), and the Opinions of the Spiritual Civilization Development Steering Commission of the CCCPC on Promoting the Integrity System Building (No. 7 [2014], Spiritual Civilization Development Steering Commission of the CCCPC), and promote the strong resultant force of “commending those of good faith and punishing those of bad faith,” the National Development and Reform Commission, the State Administration of Taxation, the Office of the Spiritual Civilization Development Steering Commission of the CCCPC, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Transport, the Ministry of Commerce, the People's Bank of China, the General Administration of Customs, the State Administration for Industry and Commerce, the General Administration of Quality Supervision, Inspection and Quarantine, the China Food and Drug Administration, the Cyberspace Administration of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, the China Insurance Regulatory Commission, the Civil Aviation Administration of China, the All-China Federation of Trade Unions and the China Railway Corporation, et al, have reached the following consensus on taking joint punishment measures against the parties to major tax violation cases: | | 为贯彻党的十八届三中、四中全会精神，落实《国务院关于促进市场公平竞争维护市场正常秩序的若干意见》(国发[2014]20号)、 《国务院关于印发社会信用体系建设规划纲要(2014-2020年)的通知》(国发[2014]21号)和中央文明委《关于推进诚信建设制度化的意见》(文明委[2014] 7号)，推动形成褒扬诚信、惩戒失信的强大合力，国家发展改革委、税务总局、中央文明办、最高人民法院、公安部、财政部、国土资源部、交通运输部、商务部、人民银行、海关总署、工商总局、质检总局、食品药品监管总局、互联网信息办、银监会、证监会、保监会、民航局、全国总工会、中国铁路总公司等部门就对重大税收违法案件当事人实施联合惩戒措施达成如下一致意见： |
| I. Objects subject to Joint Punishment | | 一、联合惩戒的对象 |
| “Objects subject to joint punishment” are the parties listed in the major tax violation cases as issued by tax authorities in accordance with the Announcement of the State Administration of Taxation on Issuing the Measures for Publishing the Major Tax Violation Cases (for Trial Implementation) (Announcement No. 41 [2014], SAT), etc. Where the parties are natural persons, the objects subject to joint punishment are the parties themselves; where the parties are enterprises, the objects subject to joint punishment are the enterprises and their legal representatives and directly responsible chief financial officers; where the parties are other economic organizations, the objects subject to joint punishment are other economic organizations and their persons in charge, and the directly responsible chief financial officers; or where the parties are directly responsible intermediary institutions or practitioners, the objects subject to joint punishment are the intermediary institutions and their legal representatives or persons in charge, and the relevant practitioners. | | 联合惩戒对象为税务机关根据《国家税务总局关于发布＜重大税收违法案件信息公布办法(试行)＞的公告》(国家税务总局公告2014年第41号)等有关规定，公布的重大税收违法案件信息中所列明的当事人(以下简称当事人)。当事人为自然人的，惩戒的对象为当事人本人；当事人为企业的，惩戒的对象为企业及其法定代表人、负有直接责任的财务负责人；当事人为其他经济组织的，惩戒的对象为其他经济组织及其负责人、负有直接责任的财务负责人；当事人为负有直接责任的中介机构及从业人员的，惩戒的对象为中介机构及其法定代表人或负责人，以及相关从业人员。 |
| II. Punishment Measures and Operating Procedures | | 二、惩戒措施及操作程序 |
| (1) Strengthening tax administration, and notifying relevant departments | | (一)强化税务管理，通报有关部门 |
| (a) Punishment measures: The tax payment credit rating of a party subject to joint punishment shall be directly rated as Grade D, and the corresponding measures for the administration of taxpayers of Grade D in the Measures for the Administration of Tax Payment Credit (for TrialImplementation) shall apply. The specific requirements are as follows: | | 1、惩戒措施：纳税信用级别直接判为D级，适用《纳税信用管理办法(试行)》关于D级纳税人的管理措施，具体为： |
| (i) The list of taxpayers of Grade D and the directly liable persons thereof shall be disclosed publicly, and other taxpayers registered or operated by the said directly liable persons shall be rated as Grade D in tax payment credit rating. | | (1)公开D级纳税人及其直接责任人员名单，对直接责任人员注册登记或者负责经营的其他纳税人纳税信用直接判为D级； |
| (ii)( The purchase and use of special VAT invoices by the party shall be handled according to the general taxpayer policies during the tutorship period, and their purchase and use of plain invoices shall be subject to handover (verification) of old ones before getting new ones and strict restriction on the supply thereof. | | (2)增值税专用发票领用按辅导期一般纳税人政策办理，普通发票的领用实行交(验)旧供新、严格限量供应； |
| (iii)( The export tax refund of the party shall be examined strictly. | | (3)出口退税从严审核； |
| (iv) The tax payment assessment cycle for the party shall be shortened, and various materials submitted by the party shall be reviewed strictly. | | (4)缩短纳税评估周期，严格审核其报送的各种资料， |
| (v) The party shall be listed as a key monitoring object; more frequent supervision and inspection shall be effected; and if any violation of tax law or regulation is found, the minimum standards within the prescribed extent of penalty shall not apply. | | (5)列入重点监控对象，提高监督检查频次，发现税收违法违规行为的，不得适用规定处罚幅度内的最低标准； |
| (vi) The tax payment credit rating results of the party shall be notified to the relevant departments, and, in accordance with laws and regulations and other relevant provisions, the party shall be restricted or prohibited in respect of operation, investment and financing, obtainment of land supplied by the government, import and export, entry and exit, registration of new companies, project bidding, government procurement, obtainment of honors, safety licensing, production licensing, occupational qualification, and eligibility examination, among others. | | (6)将纳税信用评价结果通报相关部门，按照法律法规等有关规定，在经营、投融资、取得政府供应土地、进出口、出入境、注册新公司、工程招投标、政府采购、获得荣誉、安全许可、生产许可、从业任职资格、资质审核等方面予以限制或禁止； |
| (vii) The Grade D rating of the party shall be kept for two years, and the party shall not be rated as Grade A in tax payment credit rating in the third year. | | (7)D级评价保留2年，第三年纳税信用不得评价为A级； |
| (viii) The joint punishment measures taken by the tax authority and relevant departments, and other strict administrative measures taken in accordance with the law in consideration of actual circumstances. | | (8)税务机关与相关部门实施的联合惩戒措施，以及结合实际情况依法采取的其他严格管理措施。 |
| (b) Legal and policy bases | | 2、法律及政策依据： |
| (i) Article 32 of the Announcement of the State Administration of Taxation on Issuing the Measures for Tax Payment Credit Administration (for Trial Implementation) (Announcement No. 40 [2014], SAT). | | (1)《国家税务总局关于发布＜纳税信用管理办法(试行)＞的公告》(国家税务总局公告2014年第40号)第三十二条； |
| (ii)( Paragraph 1 of Article 8 of the Announcement of the State Administration of Taxation on Issuing the Measures for Publishing Information on Major Tax Violation Cases (for Trial Implementation) (Announcement No. 41 [2014], SAT). | | (2)《国家税务总局关于发布＜重大税收违法案件信息公布办法(试行)＞的公告》(国家税务总局公告2014年第41号)第八条第一款。 |
| (iii)( Implementation department: State Administration of Taxation. | | 3、实施部门：税务总局。 |
| (2) No exit | | (二)阻止出境 |
| (a)Punishment measures: Where any party with tax arrears to be made up upon inspection fails to pay off the taxes payable and the late fees or to provide a guaranty for tax payment as required before leaving the country, the tax authority may notify the entry-exit administrative organ to stop the party from leaving the country. | | 1、惩戒措施：对欠缴查补税款的当事人，在出境前未按照规定结清应纳税款、滞纳金或者提供纳税担保的，税务机关可以通知出入境管理机关阻止其出境。 |
| (b) Legal and policy bases: | | 2、法律及政策依据： |
| (i) Article 44 of the Law of the People's Republic of China on the Administration of Tax Collection. | | (1)《中华人民共和国税收征收管理法》第四十四条； |
| (ii)( Article 74 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. | | (2)《中华人民共和国税收征收管理法实施细则》第七十四条。 |
| (c) Cooperation department: Ministry of Public Security. | | 3、配合部门：公安部。 |
| (d) Operating procedures: As for any party to any major tax violation case that fails to pay tax arrears or late fees and to provide a guaranty for tax payment, the tax authority at or above the county level shall file an application and report it to the tax authority of the province, autonomous region, or municipality directly under the Central Government for examination and approval, and the approval authority shall fill out the Notice on Objects under Border Control, and request in a letter the border control authority designated by this province, autonomous region, or municipality directly under the Central Government to handle the border control formalities. | | 4、操作程序：对欠缴税款、滞纳金又未提供担保的重大税收违法案件当事人，由县级以上(含县级)税务机关申请，报省、自治区、直辖市税务机关审核批准，由审批机关填写《边控对象通知书》，函请本省、自治区、直辖市指定的边检机关办理边控手续。 |
| (3) Restricting the assumption of the relevant positions | | (三)限制担任相关职务 |
| (a) Punishment measures: Where any party violates any criminal law, and was given a criminal punishment due to his or her violation of tax laws, and five years have not elapsed since the completion date of the execution of the punishment, the administrative department for industry and commerce and other departments shall restrict him or her from serving as the legal representative, director, supervisor or manager of the enterprise. | | 1、惩戒措施：因税收违法行为，触犯刑事法律，被判处刑罚，执行期满未逾五年的当事人，由工商行政管理等部门限制其担任企业的法定代表人、董事、监事及经理。 |
| (b) Legal and policy bases: | | 2、法律及政策依据： |
| (i) Item (2) of paragraph 1 of Article 146 of the Company Law of the Peoples Republic of China. | | (1)《中华人民共和国公司法》第一百四十六条第一款第(二)项； |
| (ii)( Item (4) of Article 4 of the Provisions on the Administration of the Registration of Legal Representatives of Incorporated Enterprises. | | (2)《企业法人法定代表人登记管理规定》第四条第(四)项。 |
| (c) Cooperation departments: Supreme People's Court and State Administration for Industry and Commerce. | | 3、配合部门：最高人民法院、工商总局。 |
| (d) Operating procedures: The Supreme People's Court shall pass, on a regular basis, the information on the party given a criminal punishment due to his or her violation of tax laws to the State Administration for Industry and Commerce. | | 4、操作程序：由最高人民法院将因税收违法行为被判处刑罚的当事人信息定期推送给工商总局。 |
| (4) Reference by financial institutions in financing credit. | | (四)金融机构融资授信参考 |
| (a) Punishment measures: The tax authority may provide the information on major cases of violations of tax laws published to the China Banking Regulatory Commission, the Credit Reference Center of the People's Bank of China and other legally formed credit reference institutions for reference by financial institutions in the financing credit of the party, and shall impose necessary restrictions. | | 1、惩戒措施：对公布的重大税收违法案件信息，税务机关可以通报银监会、中国人民银行征信中心及其他依法成立的征信机构，供金融机构对当事人融资授信参考使用，进行必要限制。 |
| (b) Legal and policy bases: | | 2、法律及政策依据： |
| (i) Article 35 of the Law of the People's Republic of China on Commercial Banks. | | (1)《商业银行法》第三十五条； |
| (ii)( Articles 5 and 30 of the Interim Measures for the Administration of Working Capital Loans, Articles 14 and 18 of the Interim Measures for the Administration of Personal Loans, and Articles 5 and 30 of theInterim Measures for the Administration of Fixed Asset Loans. | | (2)《流动资金贷款管理暂行办法》第五条和第三十条、《个人贷款管理暂行办法》第十四条和第十八条、《固定资产贷款管理暂行办法》第五条和第三十条； |
(iii)( Articles 14 and 21 of the Regulation on the Administration of the Credit Reference Industry
．．．．．． | | (3)《征信业管理条例》第十四条和第二十一条。
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