| Implementation Measures Concerning Formulation of Regulations and Rules of Tax Administrations | | 税务部门规章制定实施办法 |
| (Issued by the Decree No. 1 of the State Taxation Administration on February 1, 2002; amended in accordance with the Decision of the State Taxation Administration to Amend the Implementation Measures for the Development of Departmental Rules on Taxation on January 23, 2019) | | （2002年2月1日国家税务总局令第1号公布，根据2019年1月23日国家税务总局令第45号修正） |
| Article 1 In order to regulate the formulation of regulations and rules of tax administrations, these Measures are formulated in accordance with the Legislation Law of the People's Republic of China and the Regulations on Procedures for the Formulation of Regulations and Rules. | | 第一条 为了规范税务部门规章（以下简称“税务规章”）制定工作，根据《中华人民共和国立法法》和《规章制定程序条例》，制定本办法。 |
| Article 2 The STA shall, in accordance with the laws and the administrative regulations, decisions, and orders issued by the State Council, develop taxation rules with general binding force over the tax authorities and tax administrative counterparts within the scope of its powers. | | 第二条 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。 |
| Article 3 These Measures shall apply to the project establishment, drafting, examination, decision-making, issuance, interpretation, amendments and repeal of taxation rules. | | 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。 |
| Article 4 The development of taxation rules shall follow 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. | | 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 the 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。 |
| Article 5 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. | | 第五条 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。 |
| Without any basis in the 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. | | 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。 |
| Tax Rules shall have no retroactive binding force unless otherwise stipulated for the better protection of the interests of tax administrative counterpart. | | 税务规章不得溯及既往，但是为了更好地保护税务行政相对人权益而作出的特别规定除外。 |
| Article 6 Tax Rules are generally called "Measures", "Provisions", "Directive Rules", "Rules", "Decisions" or "Detailed Implementation Rules", not “Regulation”. | | 第六条 税务规章的名称一般称“办法”“规定”“规程”“规则”“决定”或者“实施细则”，不得称“条例”。 |
| Article 7 Tax Regulations and Rules shall expressly provide their purposes, bases, applicability, subjects, rights and obligations, specific rules, procedures, legal liabilities, and effective date. | | 第七条 税务规章应当根据需要，明确制定目的、依据、适用范围、主体、权利义务、具体规范、操作程序、法律责任、施行日期等。 |
| The language of Tax Regulations and Rules shall be simple and concise, and their content shall be specific and applicable. | | 税务规章用语应当准确、简洁，避免产生歧义；内容应当明确、具体，具有可操作性。 |
| Article 8 Tax Rules shall be arranged into Articles. | | 第八条 税务规章应当采用条文式。 |
| In case that Tax Regulations and Rules are fairly complicated, they may, if necessary, be arranged into chapters, sections, Articles, paragraphs, items and sub-items. The serial numbers of chapters, sections and Articles shall be indicated by Chinese numerals sequentially. No serial number shall be added before any paragraph. The serial numbers of items shall be indicated by Chinese numerals in parentheses sequentially. The serial numbers of sub-items shall be indicated by Arabic numerals sequentially. | | 税务规章内容复杂的，可以根据需要分章、节、条、款、项、目。章、节、条的序号用中文数字依次表述，款不编序号，项的序号用中文数字加括号依次表述，目的序号用阿拉伯数字依次表述。 |
| Article 9 Where any department or administration of the State Taxation Administration and other departments (hereinafter referred to as the “departments and administrations”) deem it necessary to formulate any Tax Regulations and Rules, such department shall apply for project establishment in respect to the proposed formulation matter within the first quarter of each year. | | 第九条 国家税务总局各司局及其他机构（以下统称“司局”）认为需要制定税务规章的，应当于每年第一季度报请立项。 |
| The application for project establishment shall state the purposes, the bases, the necessity of such formulation, the major issues to be addressed thereunder, and the major systems to be established through such formulation, among others. | | 立项申请应当对制定税务规章的目的、依据、必要性、所要解决的主要问题、拟确立的主要制度等作出说明。 |
| Article 10 The STA may solicit public proposals on the development of taxation rules. | | 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, etc.
．．．．．． | | 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。
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