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Notice by the State Administration of Taxation, the National Development and Reform Commission, the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, the State Administration for Market Regulation and the State Archives Administration of Resolutely Investigating and Dealing with Third-party Tax-related Service Providers that Concoct Various Pretexts to Make Illegal Charges under the Guise of Taxes and Administrative Fees Reduction [Effective]
国家税务总局、国家发展改革委、财政部等关于坚决查处第三方涉税服务借减税降费巧立名目乱收费行为的通知 [现行有效]
【法宝引证码】

Notice by the State Administration of Taxation, the National Development and Reform Commission, the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, the State Administration for Market Regulation and the State Archives Administration of Resolutely Investigating and Dealing with Third-party Tax-related Service Providers that Concoct Various Pretexts to Make Illegal Charges under the Guise of Taxes and Administrative Fees Reduction 

国家税务总局、国家发展改革委、财政部等关于坚决查处第三方涉税服务借减税降费巧立名目乱收费行为的通知

(No. 49 [2019] of the State Administration of Taxation) (税总发〔2019〕49号)

The offices of the State Administration of Taxation (“SAT”) 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 SAT; the development and reform commissions, price bureaus, finance departments (bureaus), state-owned assets supervision and administration commissions, market regulation bureaus (departments or commissions) and archives bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, and Xinjiang Production and Construction Corps: 国家税务总局各省、自治区、直辖市和计划单列市税务局,国家税务总局驻各地特派员办事处,各省、自治区、直辖市和计划单列市、新疆生产建设兵团发展改革委、物价局、财政厅(局)、国资委、市场监管局(厅、委)、档案局:
For the purposes of conscientiously implementing the major decisions and arrangements made by the CPC Central Committee to cut taxes and administrative fees, effectively strengthening the supervision of the charging of tax-related services provided by third-party e-invoicing platforms and other service providers, resolutely preventing illegal charges made by concocting various pretexts under the guise of taxes and administrative fees reduction to offset the effect of taxes and administrative fees reduction, and ensuring that taxpayers and fees payers thoroughly enjoy the benefits of taxes and administrative fees reduction, you are hereby notified of the relevant matters as follows: 为认真贯彻落实党中央、国务院作出的减税降费重大决策部署,切实加强对电子发票第三方平台等涉税服务收费的监督管理,坚决防止借减税降费巧立名目乱收费、抵消减税降费效果,保障纳税人和缴费人应享尽享减税降费红利,现将有关事项通知如下:
I. Launching a special overhaul of the third parties' illegal charges made by concocting various pretexts under the guise of taxes and administrative fees reduction   一、开展第三方借减税降费巧立名目乱收费行为专项整治
Further strengthening the supervision of the charging of tax-related services provided by third-party e-invoicing platforms and other service providers has great significance for reducing the operating costs of enterprises, safeguarding the lawful rights and interests of taxpayers and fees payers, and ensuring that the benefits of taxes and administrative fees reduction can be brought to enterprises. The State Administration of Taxation, the National Development and Reform Commission, the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, the State Administration for Market Regulation and the State Archives Administration have decided, from today on through May 31, to launch a special overhaul of the third parties' illegal charges made by concocting various pretexts under the guise of taxes and administrative fees reduction. 进一步加强电子发票第三方平台等涉税服务收费监管,对降低企业经营成本,维护纳税人和缴费人合法权益,确保减税降费的真金白银真正落到企业,具有十分重要的意义。国家税务总局、国家发展改革委、财政部、国务院国有资产监督管理委员会、国家市场监督管理总局、国家档案局决定,从即日起至5月31日,开展第三方借减税降费巧立名目乱收费行为专项整治。
II. Clearing complaint and tip-off channels   二、
人丑就要多读书
畅通投诉举报渠道
Complaint and tip-off channels for service charges shall be cleared, and a rapid response mechanism shall be established. The illegal charging of tax-related services from third-party e-invoicing platforms and other service providers reported by taxpayers and all other circles shall be investigated and verified without delay, and feedback shall be provided. During the period of the special overhaul, the SAT and its offices in all provinces will set up in the 12366 Tax Service Hotline special seats for complaints and tip-offs about the illegal charging of tax-related services provided by third-party e-invoicing platforms and other service providers. Tax authorities shall visit and investigate the taxpayers who use the tax-related services provided by third-party e-invoicing platforms and other service providers, and carry out satisfaction survey of the third-party services to solve the existing problems in a timely manner. 畅通服务收费投诉举报渠道,建立快速反应机制,对纳税人和各方面反映的电子发票第三方平台等涉税服务乱收费问题,要迅速调查核实和处理反馈。在专项整治期间,国家税务总局及各省税务局在12366纳税服务热线设立电子发票第三方平台等涉税服务乱收费问题举报投诉专席。税务部门要对使用电子发票第三方平台等涉税服务的纳税人开展走访和调研,开展第三方服务满意度调查,及时解决存在问题。
III. Organizing self-inspection and self-correction   三、组织开展自查自纠
Tax authorities shall immediately organize self-inspection and self-correction conducted by third-party e-invoicing platforms. Where any problem of illegal charges is found, the violator shall be ordered to make rectification within a specified period. State-owned assets supervision and administration departments shall strengthen the supervision and administration of state-owned enterprises affiliated with them. Where any problem of illegal charges is found during self-inspection and special overhaul, the aforesaid departments shall, together with relevant departments, take legal measures to make rectification. 税务部门要立即组织电子发票第三方平台开展自查自纠,对发现存在乱收费问题的,要责令其限期整改。国有资产监管部门要加强对所属国有企业的监督管理,对自查及专项整治中发现存在乱收费问题的,要会同有关部门依法采取措施,整改落实到位。
IV. Resolutely cracking down on the illegal charging of tax-related services by third parties   四、坚决整治第三方涉税服务乱收费问题
For those who illegally collect the basic service fees for the generation, printing, inquiry and delivery of electronic invoice files, tax authorities shall, without delay, investigate and deal with them strictly in accordance with laws and regulations and resolutely punish them by taking such measures as holding interviews, ordering corrective action within a specified time, lowering credit ratings and canceling service qualification. The market supervision departments shall direct third-party e-invoicing platforms and other tax-related service providers to clearly mark prices, and promptly investigate and deal with complaints and tip-offs of unfair pricing acts. 税务部门对违规收取电子发票版式文件的生成、打印、查询和交付等基础服务费用的,要迅速采取约谈、责令限期改正、降低信用等级、取消服务资格等方式依法依规严肃查处,坚决予以整治。市场监管部门要指导电子发票第三方平台等涉税服务规范明码标价,对投诉举报的不正当价格行为及时查处。
V. Strictly implementing the recordation system 法宝  五、严格执行备案制度
Tax authorities shall strengthen the recordation management of third-party e-invoicing platforms, requiring the platform operators to file the operator name, technical plan, and management plan with the tax authorities at the provincial level. For those who fail to conduct recordation as required or fail to truthfully submit the recordation information, they shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the time limit shall not engage in the third-party e-invoicing platform services, and shall be subject to joint punishment by relevant departments according to laws and regulations. 税务机关要加强对电子发票第三方平台的备案管理,要求平台运营商向省税务机关备案运营商名称、技术方案、管理方案。对未按规定备案或者未如实报送备案信息的,责令其限期改正,逾期未改正的不得从事电子发票第三方平台服务,并由相关部门依法依规实施联合惩戒。
VI. Effectively conducting information publicity and counseling   六、做好信息公开宣传辅导工作
Information such as the name of third-party e-invoicing platforms and operators shall be announced in and filed with the portal website of the provincial tax bureau, the electronic tax bureau and the tax service venue, and efforts shall be made to clarify which items are charged and which are not, so as to allow taxpayers to voluntarily choose third-party e-invoicing platforms. All regions shall strengthen the publicity of e-invoicing policies, especially of micro and small-sized enterprises, informing taxpayers that they may voluntarily choose electronic or paper invoices. A taxpayer may, as needed, voluntarily choose the service items provided by third-party e-invoicing platforms, and no entity or individual may be involved in or intervene in the taxpayer's selection of third-party platforms or induce him or her to do so. 在省税务局门户网站、电子税务局和办税服务场所公告备案的电子发票第三方平台名称、运营商名称等信息,并明确免费项目和收费项目,方便纳税人自愿选择电子发票第三方平台。各地要加强对电子发票政策的宣传,特别是将小微企业作为辅导重点,告知纳税人可自愿选择使用电子发票或纸质发票,对电子发票第三方平台提供的服务项目,纳税人可根据需要自愿选择,任何单位和个人不得违规参与、干预、诱导纳税人选择第三方平台。
VII. Effectively conducting the pilot program of electronic reimbursement, booking, and filing of electronic invoices   七、做好电子发票电子化报销入账归档试点工作
According to the requirements of the Notice by the Office of the State Archives Administration, the General Office of the Ministry of Finance, the General Office of the State Administration of Taxation of Launching the Pilot Program of Electronic Reimbursement, Booking and Filing of Electronic Invoices (No. 1 [2019] of the Office of the State Archives Administration), the pilot program of electronic reimbursement, booking and filing of electronic invoices shall be advanced in a collaborative manner. The leadership of the pilot program shall be strengthened to jointly figure out ways to expand the scope of pilot enterprises, thus laying a solid foundation for popularization and application of electronic invoices and further reduction of taxpayers' operating costs. During the pilot program, no entity or individual may charge fees from any taxpayer in any name. 按照《国家档案局办公室 财政部办公厅 国家税务总局办公厅关于开展电子发票电子化报销入账归档试点工作的通知》(档办发〔2019〕1号)要求,协同推进开展电子发票电子化报销、入账、归档试点工作,加强对试点工作的领导,共同研究确定扩大试点企业范围,为电子发票的推广应用、进一步降低纳税人经营成本奠定坚实的基础。试点工作中,任何单位和个人不得以任何名义收取纳税人费用。
VIII. Strictly investigating and dealing with violations of law and disciplines   八、严肃查处违纪违法行为
The relevant departments shall give top priority to compliance with the Party discipline and strictly implement relevant laws and regulations as well as the provisions on clean government, and shall never tolerate any attempt to illegally participate or intervene in, or induce taxpayers to make, selection of third-party tax-related services. Once any department or individual is found to have an interest connection with a third party, it or he shall be resolutely investigated and dealt with. Whoever is suspected of any violation of law or crime shall be transferred to the judicial department for punishment. 坚持把纪律规矩挺在前面,严格执行有关法律法规和廉政规定,对违规参与、干预、诱导纳税人选择第三方涉税服务的行为,发现一起查处一起,绝不姑息。一旦发现任何部门或个人与第三方有利益关联,要坚决查处;涉嫌违法犯罪的,依法移送司法机关处理。
All departments shall thoroughly implement the spirit of Premier Li Keqiang's important instructions in a way that they implement the major decisions and arrangements made by the CPC Central Committee with Comrade Xi Jinping at its core to cut taxes and administrative fees, firmly bear in mind the concept that implementing tax and fee reduction policies and measures is a task of prime importance, and attach great importance to and make rapid arrangements of the task. And at the same time, they shall strictly enforce work requirements, effectively fulfill responsibilities, and strengthen coordination, supervision and inspection so that no entity or individual may cash in on tax cuts under any pretext, thus protecting the lawful rights and interests of taxpayers, guaranteeing the legal issuance of invoices to taxpayers and ensuring tax and fee reduction policies and measures are fully implemented. 各部门要从贯彻以习近平同志为核心的党中央作出的减税降费重大决策部署的高度,深入落实李克强总理重要指示精神,牢固树立落实好减税降费政策措施是硬任务的理念,高度重视、迅速部署,严明工作要求,扛牢压实责任,加强协调配合,强化监督检查,决不允许任何第三方以任何名目揩减税的油,保护纳税人合法权益,保障纳税人“开好票”,确保减税降费政策措施不折不扣地落实到位。
State Administration of Taxation 国家税务总局
National Development and Reform Commission 国家发展改革委
Ministry of Finance 财政部
State-owned Assets Supervision and Administration Commission 国务院国有资产监督管理委员会
State Administration for Market Regulation 国家市场监督管理总局
State Archives Administration 国家档案局
April 4, 2019爱法律,有未来 2019年4月4日
     
     
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