| Order of the State Administration of Taxation | | 国家税务总局令 |
| (No. 44) | | （第44号） |
| The Decision of the State Administration of Taxation to Amend Some Departmental Rules on Taxation, as deliberated and adopted at the 1st executive meeting in 2018 of the State Administration of Taxation on June 5, 2018, is hereby issued and shall come into force on the date of issuance. | | 《国家税务总局关于修改部分税务部门规章的决定》，已经2018年6月5日国家税务总局2018年度第1次局务会议审议通过，现予公布，自公布之日起施行。 |
| Director of the State Administration of Taxation: Wang Jun | | 国家税务总局局长：王军 |
| June 15, 2018 | | 2018年6月15日 |
| Decision of the State Administration of Taxation to Amend Some Departmental Rules on Taxation | | 国家税务总局关于修改部分税务部门规章的决定 |
| In accordance with the Decision of the First Session of the Thirteenth National People's Congress on the Institutional Reform Proposal of the State Council, the Decision of the Standing Committee of the National People's Congress on Issues Concerning Adjustments to the Functions of the Administrative Organs Prescribed by Laws as Involved in the Institutional Reform of the State Council, and the Decision of the State Council on the Issues Concerning Adjustments to the Functions of the Administrative Organs Prescribed by Administrative Regulations as Involved in the Institutional Reform of the State Council (No. 17 [2018], State Council), the adjustment of the functions and work of state and local tax authorities prescribed in the departmental rules on taxation shall be governed by the relevant provisions, and be assumed by new tax authorities. | | 根据《第十三届全国人民代表大会第一次会议关于国务院机构改革方案的决定》《全国人民代表大会常务委员会关于国务院机构改革涉及法律规定的行政机关职责调整问题的决定》《国务院关于国务院机构改革涉及行政法规规定的行政机关职责调整问题的决定》（国发〔2018〕17号），税务部门规章规定的国税地税机关的职责和工作，调整适用相关规定，由新的税务机关承担。 |
| Upon review of the departmental rules on taxation, the State Administration of Taxation has decided to amend certain clauses of 23 departmental rules on taxation. The specific amendments are as follows: | | 经对税务部门规章进行清理，国家税务总局决定对23部税务部门规章部分条款予以修改，具体内容如下： |
| I. In paragraph 3 of Article 6 of the Measures for the Announcement of Tax Arrears (for Trial Implementation) (Issued by Order No. 9 [2004], SAT), “state tax administrations and local state administrations” is replaced with “tax administrations.” | | 一、将《欠税公告办法（试行）》（国家税务总局令第9号公布）第六条第三款中“国家税务局、地方税务局”修改为“税务局”； |
| In Article 12, “the Interim Regulation on State Civil Servants and the Notice of the Ministry of Personnel on Issues Concerning the Disciplinary Punishment on State Public Servants” is replaced with “Civil Servant Law of the People's Republic of China.” | | 将第十二条中“《国家公务员暂行条例》和《人事部关于国家公务员纪律惩戒有关问题的通知》”修改为“《中华人民共和国公务员法》”。 |
| II. In sub-item (a) of item (4) of Article 4 of the Measures for the Administration of the Collection of Value-Added Tax on Electric Power Products (Issued by Order No. 10, SAT), “provincial state tax administrations” is replaced with “tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning.” | | 二、将《电力产品增值税征收管理办法》（国家税务总局令第10号公布）第四条第四项第1目中“省级国家税务局”修改为“省、自治区、直辖市、计划单列市税务局”； |
| In sub-item (b) of item (4) of Article 4, “provincial state tax administrations” is replaced with “tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning.” | | 将第四条第四项第2目中“省级国家税务局”修改为“省、自治区、直辖市、计划单列市税务局”； |
| “Annex 2: Notification Form for Tax Inspection on Power Generation and Supply Enterprises…State Tax Administration of__District (County)” is replaced with “Annex 2: Notification Form for Tax Inspection on Power Generation and Supply Enterprises…Tax Administration of__District (County).” | | 将“附件2：发、供电企业税收检查情况通报单__区（县）国家税务局”修改为“附件2：发、供电企业税收检查情况通报单__区（县）税务局”； |
| “Annex 2: Notification Form for Tax Inspection on Power Generation and Supply Enterprises…State Tax Administration of__District (County) (Official Seal)” is replaced with “Annex 2: Notification Form for Tax Inspection on Power Generation and Supply Enterprises…Tax Administration of__District (County) (Official Seal).” | | 将“附件2：发、供电企业税收检查情况通报单__区（县）国家税务局（公章）”修改为“附件2：发、供电企业税收检查情况通报单__区（县）税务局（公章）”。 |
| III. In the Measures for the Administration of Regular and Quantitative Tax on Individual Industrial and Commercial Households (Issued by Order No. 16, SAT), Article 4 is deleted. | | 三、删去《个体工商户税收定期定额征收管理办法》（国家税务总局令第16号公布）第四条； |
| In paragraph 2 of Article 5, paragraph 1 of Article 6, and Articles 14, 18 and 19, “provincial level tax authorities” is replaced with “tax authorities of the provinces”; and such articles are respectively renumbered as paragraph 2 of Article 4, paragraph 1 of Article 5, and Articles 13, 17 and 18. | | 将第五条第二款、第六条第一款、第十四条、第十八条、第十九条中“省级税务机关”修改为“省税务机关”，并改为第四条第二款、第五条第一款、第十三条、第十七条、第十八条； |
| In Article 27, “state tax administrations and local tax administrations” is replaced with “tax administrations”; and this article is renumbered as Article 26. | | 将第二十七条中“国家税务局、地方税务局”修改为“税务局”，并改为第二十六条。 |
| IV. In item (3) of Article 3 and item (3) of Article 4 of the Interim Measures for the Administration of Establishment of Account Books by Individual Industrial and Commercial Households (Issued by Order No. 17, SAT), “provincial level tax authorities” is replaced with “tax authorities of the provinces.” | | 四、将《个体工商户建账管理暂行办法》（国家税务总局令第17号公布）第三条第三项、第四条第三项中“省级税务机关”修改为“省税务机关”； |
| Article 15 is deleted. | | 删去第十五条； |
| Article 17 is amended to read: “Where an individual industrial and commercial household that shall establish account books in accordance with the provisions of the these Measures violates relevant laws, administrative regulations or the provisions of these Measures on the establishment, use and keeping of account books, it shall be dealt with by the tax authority in accordance with the relevant provisions of the Law on the Administration of Tax Collection”; and this article is renumbered as Article 16. | | 将第十七条修改为“依照本办法规定应当设置账簿的个体工商户违反有关法律、行政法规和本办法关于账簿设置、使用和保管规定的，由税务机关按照税收征管法的有关规定进行处理”，并改为第十六条； |
| In Article 20, “state tax administrations and local tax administrations” is replaced with “tax administrations”; and this article is renumbered as Article 19. | | 将第二十条中“国家税务局、地方税务局”修改为“税务局”，并改为第十九条。 |
| V. In paragraph 2 of Article 2 of the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices (Issued by Order No. 25, SAT, and Amended and Issued by Order No. 37, SAT), “state tax administrations and local tax administrations (hereinafter referred to as “tax authorities of the provinces”)” is replaced with “tax administrations (hereinafter referred to as “tax administrations of provinces”).” | | 五、将《中华人民共和国发票管理办法实施细则》（国家税务总局令第25号公布，国家税务总局令第37号修改并公布）第二条第二款中“国家税务局、地方税务局（以下简称省税务机关）”修改为“税务局（以下简称省税务局）”； |
| In paragraph 1 of Article 6, paragraph 1 of Article 7, paragraph 1 of Article 9, and Articles 23, 25 and 30, “tax authorities of the provinces” is replaced with “tax administrations of the provinces.” | | 将第六条第一款、第七条第一款、第九条第一款、第二十三条、第二十五条、第三十条中“省税务机关”修改为“省税务局”。 |
| VI. In Article 7 of the Measures for the Administration of the Information Collection and Assessment of Taxable Values for Consumption Tax on Cigarettes (Issued by Order No. 26, SAT), “state tax administrations” is replaced with “tax administrations.” | | 六、将《卷烟消费税计税价格信息采集和核定管理办法》（国家税务总局令第26号公布）第七条中“国家税务局”修改为“税务局”； |
| In sub-item (c) of item (2) of Article 14, “state tax administrations” is replaced with “tax administrations.” | | 将第十四条第二项第3目中“国家税务局”修改为“税务局”； |
| In Schedule 2: Instructions for Completing A Summary Form for the Monthly Sales of a Cigarette Wholesale Enterprise, “1. This form is a monthly report, and shall be summarized and filled out by the state tax administration of a province (autonomous region, municipality directly under the Central Government or municipality under separate state planning)” is replaced with “1. This form is a monthly report, and shall be summarized and filled out by the tax administration of a province (autonomous region, municipality directly under the Central Government or municipality under separate state planning).” | | 将附件表2：卷烟批发企业月份销售明细汇总表填表说明中“1.本表为月报，由省（自治区、直辖市、计划单列市）国家税务局汇总填报”修改为“1.本表为月报，由省（自治区、直辖市、计划单列市）税务局汇总填报”； |
| In Schedule 4: Instructions for Completing A Summary Form for the Annual Sales of a Cigarette Production Enterprise, “1. This form is an annual report, and shall be summarized and filled out by the state tax administration of a province (autonomous region, municipality directly under the Central Government or municipality under separate state planning)” is replaced with “1. This form is an annual report, and shall be summarized and filled out by the tax administration of a province (autonomous region, municipality directly under the Central Government or municipality under separate state planning).” | | 将附件表4：卷烟生产企业年度销售明细汇总表填表说明中“1.本表为年报，由省（自治区、直辖市、计划单列市）国家税务局汇总填报”修改为“1.本表为年报，由省（自治区、直辖市、计划单列市）税务局汇总填报”。 |
| VII. In Article 54 of the Rules for the Supervision of Tax Law Enforcement (Issued by Order No. 29, SAT), “state tax administrations and local tax administrations” is replaced with “tax administrations.” | | 七、将《税收执法督察规则》（国家税务总局令第29号公布）第五十四条中“国家税务局、地方税务局”修改为“税务局”。 |
| VIII. In Article 3 of the Measures for the Administration of Online Invoices (Issued by Order No. 30, SAT), “state tax administrations and local tax administrations” is replaced with “tax administrations.” | | 八、将《网络发票管理办法》（国家税务总局令第30号公布）第三条中“国家税务局、地方税务局”修改为“税务局”。 |
IX. In Article 42 of the Measures for the Calculation of Individual Income Tax on Individual Industrial and Commercial Households (Issued by Order No. 35, SAT), “local tax administrations” is replaced with “tax administrations.”
．．．．．． | | 九、将《个体工商户个人所得税计税办法》（国家税务总局令第35号公布）第四十二条中“地方税务局”修改为“税务局”。
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