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Decision of the State Taxation Administration to Amend the Implementation Measures for the Development of Departmental Rules on Taxation (2019) [Effective]
国家税务总局关于修改《税务部门规章制定实施办法》的决定(2019) [现行有效]
【法宝引证码】

Order of the State Taxation Administration 

国家税务总局令

(No. 45) (第45号)

The Decision of the State Taxation Administration to Amend the Implementation Measures for the Development of Departmental Rules on Taxation, as deliberated and adopted at the 3rd executive meeting in 2018 of the State Taxation Administration on December 29, 2018, is hereby issued and shall come into force on March 1, 2019. 《国家税务总局关于修改〈税务部门规章制定实施办法〉的决定》,已经2018年12月29日国家税务总局2018年度第3次局务会议审议通过,现予公布,自2019年3月1日起施行。
Director of the State Taxation Administration: Wang Jun 国家税务总局局长: 王军
January 23, 2019 2019年1月23日
Decision of the State Taxation Administration to Amend the Implementation Measures for the Development of Departmental Rules on Taxation 国家税务总局关于修改《税务部门规章制定实施办法》的决定
The State Taxation Administration (“STA”) has decided to amend the Implementation Measures for the Development of Departmental Rules on Taxation as follows: 国家税务总局决定对《税务部门规章制定实施办法》作如下修改:
I. Article 2 is amended to read: “The STA shall, in accordance with laws and the administrative regulations, decisions, and orders issued by the State Council, develop the taxation rules with general binding force to tax authorities and tax administrative counterparts within the scope of its powers.   一、将第二条修改为:“国家税务总局根据法律和国务院的行政法规、决定、命令,在权限范围内制定对税务机关和税务行政相对人具有普遍约束力的税务规章。
“A taxation rule shall be issued by an order of the STA.” “税务规章以国家税务总局令公布。”
II. One article is added as Article 3: “These Measures shall apply to the project establishment, drafting, examination, decision-making, issuance, interpretation, amendments and repeal of taxation rules.”   二、增加一条,作为第三条:“税务规章的立项、起草、审查、决定、公布、解释、修改和废止,适用本办法。”
III. One article is added as Article 4: “The development of taxation rules shall implement the Party's routes, guidelines, policies, decisions and arrangements, embody the spirit of deepening reform in an all-round manner and comprehensive law-based governance of the country, and meet the requirements of socialist core values.”   三、增加一条,作为第四条:“制定税务规章,应当贯彻落实党的路线方针政策和决策部署,体现全面深化改革、全面依法治国精神,符合社会主义核心价值观的要求。
“The development of the taxation rules supporting the laws in the political aspect and the development of the taxation rules that have major impacts on economy and society shall be reported to the Party Committee of the STA before being submitted to the executive meeting of the STA for deliberation. “制定政治方面法律的配套税务规章和制定对经济社会有重大影响的税务规章,在提交局务会议审议前应当向国家税务总局党委报告。
“Important taxation rules that shall be reported to the CPC Central Committee and the State Council as required shall be handled in accordance with relevant procedures.” “按照规定应当向党中央、国务院报告的重要税务规章,依照有关程序办理。”
IV. Article 3 is renumbered as Article 5, paragraph 1 of which is amended to read: “The development of taxation rules shall comply with the provisions of superordinate laws, embody the principle of unifying powers and responsibilities, and effectively protect the lawful rights and interests of tax administrative counterparts.”   四、将第三条改为第五条,第一款修改为:“制定税务规章,应当符合上位法的规定,体现职权与责任相统一的原则,切实保障税务行政相对人的合法权益。”
One paragraph is added as paragraph 2: “Without any basis in laws or the administrative regulations, decisions, or orders issued by the State Council, taxation rules shall not set out any norms that impair the rights or increase the obligations of tax administrative counterparts, nor increase the power or decrease the statutory duties of the department.” 增加一款,作为第二款“没有法律或者国务院的行政法规、决定、命令的依据,税务规章不得设定减损税务行政相对人权利或者增加其义务的规范,不得增加本部门的权力或者减少本部门的法定职责。”
V. One article is added as Article 10: “The STA may solicit public proposals on the development of taxation rules.”   五、增加一条,作为第十条:“国家税务总局可以向社会公开征集税务规章制定项目建议。
“The offices of the STA in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning and all local special commissioner's offices of the STA may offer proposals on the development of taxation rules to the STA, and such proposals shall include the bases and necessity of development of taxation rules, major issues to be resolved, and other explanations.” “国家税务总局各省、自治区、直辖市和计划单列市税务局以及国家税务总局驻各地特派员办事处,可以向国家税务总局提出税务规章制定项目建议,项目建议应当包括制定税务规章的依据、必要性、所要解决的主要问题等说明。”
VI. One article is added as Article 11: “The Tax Policy and Regulation Department of the STA (hereinafter referred to as “Tax Policy and Regulation Department”) shall, in conjunction with relevant departments and administrations, conduct assessment and demonstration of the applications for project establishment and the proposals on the development of taxation rules, and draw up the annual taxation rule development plans, which, after being approved at the executive meeting of the STA, be issued to the public.   六、增加一条,作为第十一条:“国家税务总局政策法规司(以下称‘政策法规司')会同相关司局对立项申请和税务规章制定项目建议进行评估论证,拟订年度税务规章制定计划,报局务会议批准后向社会公布。
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