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Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Inspection Certificates [Effective]
国家税务总局关于发布《税务检查证管理办法》的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Inspection Certificates 

国家税务总局关于发布《税务检查证管理办法》的公告

(Announcement No. 44 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第44号)

For the purposes of implementing the requirements for the reform of state and local tax collection administration systems, strengthening the administration of tax inspection certificates, and regulating tax law enforcement, the State Administration of Taxation has developed the Measures for the Administration of Tax Inspection Certificates, which are hereby issued. 为落实国税地税征管体制改革工作要求,加强税务检查证管理,规范税务执法行为,国家税务总局制定了《税务检查证管理办法》,现予以公布。
This Announcement shall come into force on January 1, 2019, when new tax inspection certificates shall be used. 本公告自2019年1月1日起实施,同时启用新的税务检查证。
 特此公告。
State Administration of Taxation 国家税务总局
August 7, 2018 2018年8月7日
Measures for the Administration of Tax Inspection Certificates 税务检查证管理办法
Chapter I General Provisions 

第一章 总则

Article 1 For the purposes of strengthening the administration of tax inspection certificates, regulating tax law enforcement, and protecting the legitimate rights and interests of taxpayers, withholding agents and other parties, these Measures are developed in accordance with the People's Republic of China on the Administration of Tax Collection and other relevant provisions.   第一条 为加强税务检查证管理,规范税务执法行为,保护纳税人、扣缴义务人及其他当事人合法权益,根据《中华人民共和国税收征收管理法》等相关规定,制定本办法。
Article 2 “Tax inspection certificates” means the special certificates used by tax officials with statutory law enforcement power to prove their law enforcement identities, duties and powers and scope of law enforcement when they inspect taxpayers, withholding agents and other parties.   第二条 税务检查证是具有法定执法权限的税务人员,对纳税人、扣缴义务人及其他当事人进行检查时,证明其执法身份、职责权限和执法范围的专用证件。
The name of a tax inspection certificate shall be the Tax Inspection Certificate of the People's Republic of China. 税务检查证的名称为《中华人民共和国税务检查证》。
Article 3 The State Administration of Taxation shall take charge of developing and issuing the formats of and technical standards for tax inspection certificates.   第三条 国家税务总局负责制定、发布税务检查证式样和技术标准。
Article 4 The State Administration of Taxation shall take charge of the approval, production, issuance, supervision and administration of tax inspection certificates applicable nationwide.   第四条 国家税务总局负责适用全国范围税务检查证的审批、制作、发放、监督管理工作。
The offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning (hereinafter referred to as “provincial SAT offices”) shall take charge of the approval, production, issuance, supervision and administration of tax inspection certificates within their respective jurisdictions. 国家税务总局各省、自治区、直辖市、计划单列市税务局(以下简称省税务局)负责适用本辖区税务检查证的审批、制作、发放、监督管理工作。
The State Administration of Taxation and provincial SAT offices shall strictly control the issuance of tax inspection certificates. 国家税务总局和省税务局应当严格控制税务检查证的发放。
Article 5 Tax inspection certificates are divided into tax inspection certificates specially used by audit departments and tax inspection certificates specially used by tax collection administration departments.   第五条 税务检查证分为稽查部门专用税务检查证和征收管理部门专用税务检查证。
Tax inspection certificates specially used by audit departments shall apply to the audit work conducted by auditors, and be subject to the centralized administration of audit departments. 稽查部门专用税务检查证,适用于稽查人员开展稽查工作,由稽查部门归口管理。
Tax inspection certificates specially used by tax collection administration departments shall apply to the routine inspection conducted by the collection and administration personnel, and be subject to the centralized administration of tax collection administration departments. 征收管理部门专用税务检查证,适用于征收、管理人员开展日常检查工作,由征收管理部门归口管理。
Article 6 Tax inspection certificates shall be subject to information technology management.   第六条 税务检查证实行信息化管理。
Provincial SAT offices shall, in the tax inspection certificate administration modules of tax collection administration information systems, improve and update the relevant information of certificate holders in a timely manner, and provide the Internet authentication services for tax inspection certificates. 省税务局应当在税收征管信息系统中的税务检查证管理模块内及时完善、更新持证人员相关信息,提供税务检查证互联网验证服务。
Chapter II Format of a Certificate 

第二章 证件式样

Article 7 A tax inspection certificate shall consist of a special-purpose leather billfold and an inner card.   第七条 税务检查证由专用皮夹和内卡组成。
Article 8 A leather billfold of a tax inspection certificate is designed as follows:
......
   第八条 税务检查证的皮夹式样如下:
......

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