| Order of the State Taxation Administration | | 国家税务总局令 |
| (No. 50) | | （第50号） |
| The Decision of the State Taxation Administration to Amend the Measures for the Development of Tax Regulatory Documents, as deliberated and adopted at the 4th executive meeting in 2019 of the State Taxation Administration on November 21, 2019, is hereby issued and shall come into force on January 1, 2020. | | 《国家税务总局关于修改〈税收规范性文件制定管理办法〉的决定》，已经2019年11月21日国家税务总局2019年度第4次局务会议审议通过，现予公布，自2020年1月1日起施行。 |
| Director of the State Taxation Administration: Wang Jun | | 国家税务总局局长：王军 |
| November 26, 2019 | | 2019年11月26日 |
| Decision of the State Taxation Administration to Amend the Measures for the Administration of the Development of Tax Regulatory Documents | | 国家税务总局关于修改《税收规范性文件制定管理办法》的决定 |
| The State Taxation Administration has decided to amend the Measures for the Development of Tax Regulatory Documents as follows: | | 国家税务总局决定对《税收规范性文件制定管理办法》作如下修改： |
| I. The name of the rule is amended to read: “Measures for the Development of Taxation Regulatory Documents.” | | 一、将规章名称修改为：“税务规范性文件制定管理办法”。 |
| II. In this document, “tax regulatory documents” is replaced with “taxation regulatory documents,” except for the “Measures for the Development of Tax Regulatory Documents” in Article 50. | | 二、将文中“税收规范性文件”修改为“税务规范性文件”，但第五十条中的“《税收规范性文件制定管理办法》”除外。 |
III. Article 1 is amended to read: “For the purposes of regulating the development and administration of taxation regulatory documents, implementing the statutory taxation principle, establishing a standardized and unified tax legal system, optimizing taxation law enforcement methods, promoting tax authorities' administration by law, and protecting the legitimate rights and interests of tax administrative counterparts, these Measures are developed in accordance with the Legislation Law of the People's Republic of China, the Regulation on the Procedures for the Development of Rules, and other laws, regulations and relevant provisions, and in consideration of the actual work circumstances of tax authorities.”
．．．．．． | | 三、将第一条修改为：“为了规范税务规范性文件制定和管理工作，落实税收法定原则，建设规范统一的税收法律制度体系，优化税务执法方式，促进税务机关依法行政，保障税务行政相对人的合法权益，根据《中华人民共和国立法法》《规章制定程序条例》等法律法规和有关规定，结合税务机关工作实际，制定本办法。”
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