| Notice by the State Administration of Taxation of Issuing the Procedures for the Work of Response to Tax-related Administrative Litigation (2017) | | 国家税务总局关于印发《税务行政应诉工作规程》的通知 |
| (No. 135 [2017] of the State Administration of Taxation) | | （税总发〔2017〕135号） |
| The state tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and all the offices of the State Administration of Taxation: | | 各省、自治区、直辖市和计划单列市国家税务局、地方税务局，局内各单位： |
| The Procedures for the Work of Response to Tax-related Administrative Litigation formulated by the State Administration of Taxation are hereby issued for your compliance and implementation. Relevant problems and important situations encountered during the implementation shall be promptly reported to the State Administration of Taxation (Tax Policy and Legislation Department). | | 现将税务总局制定的《税务行政应诉工作规程》印发给你们，请遵照执行。执行中遇到有关问题和重要情况，请及时向税务总局（政策法规司）报告。 |
| Annex: Format of Documents of Response to Tax-related Administrative Litigation (for Reference) (Omitted) | | 附件：供参考税务行政应诉文书格式 |
| State Administration of Taxation | | 国家税务总局 |
| November 29, 2017 | | 2017年11月29日 |
| Procedures for the Work of Response to Tax-related Administrative Litigation | | 税务行政应诉工作规程 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 For the purposes of regulating the response of tax authorities to administrative litigation, improving the level of response to administrative litigation, promoting law-based government administration, and safeguarding the national interest in tax, these Procedures are formulated in accordance with the Administrative Procedure Law of the People's Republic of China, the Tax Collection Administration Law of the People's Republic of China, the Opinions of the General Office of the State Council on Strengthening and Improving the Work of Response to Administrative Ligation (No. 54 [2016], General Office of the State Council), the Implementation Opinions of the State Administration of Taxation on Further Strengthening and Improving the Work of Response to Tax-related Administrative Litigation (No. 110 [2017], SAT), and other relevant provisions. | | 第一条 为了规范税务机关行政应诉行为，提高行政应诉水平，促进依法行政，维护国家税收利益，根据《中华人民共和国行政诉讼法》、《中华人民共和国税收征收管理法》以及《国务院办公厅关于加强和改进行政应诉工作的意见》（国办发〔2016〕54号）、《国家税务总局关于进一步加强和改进税务行政应诉工作的实施意见》（税总发〔2017〕110号）等相关规定，制定本规程。 |
| Article 2 The term “response to tax-related administrative litigation” means an activity that a citizen, a legal person, or any other organization initiates litigation in the people's court in accordance with the law, in the belief that the administrative action of a tax authority infringes the lawful rights and interests of the citizen, legal person, or other organization, or a people's procuratorate initiates tax-related public interest administrative litigation in accordance with the law, and the tax authority participates in the litigation. | | 第二条 税务行政应诉是指公民、法人或者其他组织认为税务机关的行政行为侵犯其合法权益，依法向人民法院提起诉讼，或者人民检察院依法提起税务行政公益诉讼，税务机关依法参加诉讼的活动。 |
| Article 3 A tax authority shall fully exercise its litigation rights, perform its litigation obligations, respect the litigation rights of citizens, legal persons, or other organizations, and consciously accept judicial supervision, and shall not intervene in or obstruct people's courts' acceptance and trial of tax-related administrative litigation cases. | | 第三条 税务机关应当充分行使诉讼权利、履行诉讼义务，尊重公民、法人或者其他组织的诉讼权利，自觉接受司法监督，不得干预、阻碍人民法院受理和审理税务行政诉讼案件。 |
| Article 4 The principal person in charge of a tax authority, as the primary person responsible for its work of response to administrative litigation, shall actively appear in court to respond to litigation. | | 第四条 各级税务机关的主要负责人是本机关行政应诉工作的第一责任人，应当积极出庭应诉。 |
| Article 5 Tax authorities at all levels shall establish a mechanism for the work of response to administrative litigation which is with clear responsibilities, integrated, efficient, and in smooth operation, maximize the organization, coordination, and guidance role of legal affairs departments in the work of response to administrative litigation, and strengthen the responsibilities for response to litigation of departments undertaking administrative acts sued. | | 第五条 各级税务机关应当建立职责明晰、集成高效、运转顺畅的行政应诉工作机制，充分发挥法制工作机构在行政应诉工作中的组织、协调、指导作用，强化被诉行政行为承办机构的应诉责任。 |
| Article 6 Where the reconsideration authority and the tax authority undertaking the original administrative act are co-defendants, the reconsideration authority shall coordinate the work of response to administrative litigation, and the tax authority undertaking the original administrative act shall cooperate in effectively conducting the relevant work. | | 第六条 复议机关和作出原行政行为税务机关作为共同被告的，复议机关统筹行政应诉工作，作出原行政行为税务机关应当协同配合做好有关工作。 |
| Article 7 These Procedures shall apply to the work of response to administrative litigation of tax authorities at all levels. | | 第七条 各级税务机关的行政应诉工作适用本规程。 |
| If a tax authority participates in administrative litigation as a third party, these Procedures shall apply mutatis mutandis. | | 各级税务机关作为第三人参加行政诉讼的，参照本规程相关规定执行。 |
| If a tax sub-bureau, tax station, or tax institution established in accordance with the rules of the State Council and announced to the public is defendant in administrative litigation, a higher tax authority shall provide guidance. | | 税务分局、税务所和按照国务院规定设立并向社会公告的税务机构作为行政诉讼被告的，上级税务机关应当予以指导。 |
| Chapter II Departments and Functions | | 第二章 机构与职能 |
| Article 8 A tax bureau shall establish a leading group on the work of response to tax-related administrative litigation (hereinafter referred to as the "leading group") to strengthen the leadership over the work of response to administrative litigation. The leading group may share an office with the tax administrative reconsideration committee. | | 第八条 各级税务局应当成立税务行政应诉工作领导小组（以下简称“领导小组”），加强对行政应诉工作的领导。领导小组可以与税务行政复议委员会合署办公。 |
| The leading group shall promptly research and solve major issues in the work of response to administrative litigation, provide necessary organizational guarantees and working conditions for the work of response to administrative litigation, and ensure the lawful, timely, and full performance of the duty in relation to the work of response to administrative litigation. | | 领导小组应当及时研究解决行政应诉工作中的重大问题，为行政应诉工作提供必要的组织保障和工作条件，确保依法、及时、全面履行行政应诉工作职责。 |
| Article 9 Where the following major matters are involved, the work of response to tax-related administrative litigation shall be submitted to the leading group for collective research and determination: | | 第九条 涉及下列重大事项的，税务行政应诉工作应当提交领导小组集体研究确定： |
| (1) Major public interest. | | （一）涉及重大公共利益的； |
| (2) Considerable social attention. | | （二）社会关注度高的； |
| (3) Possibly causing a mass incident. | | （三）可能引发群体性事件的； |
| (4) Other major matters. | | （四）其他重大事项。 |
| Article 10 A legal affairs department shall take the lead in establishing a working group on the work of response to administrative litigation (hereinafter referred to as the "working group") within two days of receipt of the notice of response to litigation and a copy of the written complaint. | | 第十条 法制工作机构应当在收到应诉通知书和起诉状副本之日起2日内牵头组建行政应诉工作小组（以下简称“工作小组”）。 |
| The working group shall be responsible for the specific work of response to administrative litigation, and its members shall be the department undertaking the administrative act sued and the legal affairs department. If a relevant issue is required to be approved by the leading group, the legal affairs department shall report to the leading group. | | 工作小组负责行政应诉具体工作，其成员应当由被诉行政行为承办机构和法制工作机构组成。有关问题需要领导小组审定的，由法制工作机构呈报领导小组。 |
| Government lawyers and legal advisers shall participate in the relevant work of response to litigation as needed. | | 公职律师、法律顾问根据需要参与相关应诉工作。 |
| Chapter III Preparation for Response to Litigation | | 第三章 应诉准备 |
| Article 11 The department responsible for incoming and outgoing mail shall forward litigation-related materials such as the notice of response to litigation and the copy of the written complaint to the legal affairs department on the day of receipt. | | 第十一条 负责收发信件的机构应当于收到应诉通知书和起诉状副本等涉诉材料当日转送法制工作机构。 |
| Article 12 The legal affairs department shall, after receiving the materials, record the case number, cause of case, parties, the people's court where the case is filed, the date of receipt, and the period for filing a statement of defense, among others, and deliver a copy of the written complaint to each member of the working group. | | 第十二条 法制工作机构收到材料后，应当对案件的案号、案由、当事人、立案人民法院、收文日期、答辩期限等进行登记，并将起诉状副本分送工作小组成员。 |
| Article 13 The department undertaking the administrative act sued shall actively participate in the work of response to administrative litigation and, within five days of receiving the copy of the written complaint, submit all the evidence and basis of taking the administrative action to the working group, with a written opinion and an explanation of the entire process of taking the administrative action in light of the relevant evidence and basis. | | 第十三条 被诉行政行为承办机构应当积极参与行政应诉工作，并在收到起诉状副本之日起5日内，向工作小组提交作出行政行为的全部证据和依据，并提交书面意见，结合相关证据和依据说明作出行政行为的全部过程。 |
| Evidence shall be submitted in the original, with the transfer procedures performed. Evidence shall be arranged in the chronological order or according to the handling process and cataloged. After the case has been closed, the original evidence shall be returned to the department undertaking the administrative act sued. | | 证据应当提交原件并办理移交手续。证据应当按照时间顺序或者办理流程进行编号排列，并编制目录。案件办理完结后，证据原件应当退回被诉行政行为承办机构。 |
| The legal affairs department shall be responsible for handling other affairs of the working group. | | 法制工作机构负责处理工作小组的其他事务。 |
| Article 14 The working group shall review the written complaint of plaintiff, and if it believes that the jurisdiction over the case fails to conform to the laws, regulations, and judicial interpretations, it may make a recommendation and with the approval of the leading group, file a jurisdictional objection in the name of the tax authority with the people's court, in written form, within ten days after the tax authority has received the notice of response to litigation and the copy of the written complaint. | | 第十四条 工作小组应当审查原告的起诉状，认为案件管辖不符合法律、法规和司法解释规定的，可以提出建议，经领导小组审定后以税务机关的名义向人民法院提出管辖异议。管辖异议应当在税务机关收到应诉通知书和起诉状副本之日起10日内以书面形式提出。 |
| Article 15 Any of the following circumstances, if discovered upon review, shall be stated in the written statement of defense, and the people's court shall be requested to enter a ruling to dismiss the complaint of plaintiff: | | 第十五条 经审查发现下列情形之一的，应当在答辩状中写明，提请人民法院裁定驳回原告的起诉： |
| (1) Plaintiff has no standing to sue. | | （一）原告无诉讼主体资格； |
| (2) Defendant is not specific, or is erroneously named. | | （二）没有明确的被告或者错列被告； |
| (3) The claim is not specific, or has no basis in fact. | | （三）没有具体的诉讼请求或者事实根据； |
| (4) Falling outside the scope of cases acceptable to the people's court or the jurisdiction of the people's court. | | （四）不属于人民法院受案范围或者受诉人民法院管辖； |
| (5) Exceeding the statutory period for initiating litigation without good reason. | | （五）超过法定起诉期限且无正当理由； |
| (6) Failing to litigate by a legal representative, designated representative, or representative in accordance with the law. | | （六）未按照法律规定由法定代理人、指定代理人、代表人为诉讼行为； |
| (7) Failing to apply for reconsideration to the administrative agency in the first instance in accordance with laws and regulations. | | （七）未按照法律、法规规定先向行政机关申请复议； |
| (8) Initiating a repeat litigation. | | （八）重复起诉； |
| (9) Initiating another litigation without good reason after withdrawing the complaint. | | （九）撤回起诉后无正当理由再行起诉； |
| (10) The administrative action obviously has no actual effect on the lawful rights and interests of plaintiff. | | （十）行政行为对其合法权益明显不产生实际影响； |
| (11) The subject matter of litigation has been bound by an effective adjudication. | | （十一）诉讼标的已为生效裁判所羁束； |
| (12) Otherwise failing to meet the statutory conditions for initiating litigation. | | （十二）不符合其他法定起诉条件。 |
| Article 16 The working group shall prepare a written statement of defense, list of evidence, legal basis, and power of attorney in a timely manner and report to the leading group for approval. | | 第十六条 工作小组应当及时拟定答辩状、证据清单、法律依据以及授权委托书，报领导小组审定。 |
| Article 17 A written statement of defense shall be clear, explaining the legality and reasonableness of the administrative action from substantive and procedural aspects. | | 第十七条 答辩状应当清晰明了，从实体和程序两个方面说明行政行为的合法性和合理性。 |
| The written statement of defense shall mainly include the following: | | 答辩状主要包括以下内容： |
| (1) Basic information of respondent and plaintiff. | | （一）答辩人以及被答辩人的基本信息； |
| (2) Unequivocal requests of the respondent. | | （二）明确的答辩请求； |
| (3) The name, document number, and content of the administrative act sued, the administrative agency undertaking the administrative act sued, and the time and service of undertaking the administrative act sued. | | （三）被诉行政行为的名称、文号、内容、作出的行政机关、作出的时间以及送达情况； |
| (4) Standing and basis. | | （四）主体资格以及依据； |
| (5) Procedures and basis for enforcement action. | | （五）执法程序以及依据； |
| (6) Facts found and evidence. | | （六）认定的事实以及证据； |
| (7) The name and provisions of the applied basis. | | （七）适用依据的名称以及条款； |
| (8) Other relevant issues or facts. | | （八）其他有关的问题或者事实。 |
| Article 18 A list of evidence shall contain the code number, name, source, content, and purpose of evidence and state the case number, the person who presents the evidence, and the time of presenting the evidence. | | 第十八条 证据清单应当载明证据的编号、名称、来源、内容、证明目的，并列明案号、举证人和举证时间。 |
| Article 19 A power of attorney shall specify the basic information of agents, entrusted matters, authority, and period of the power of attorney. | | 第十九条 授权委托书应当载明委托代理人的基本信息、委托事项、代理权限和代理期限。 |
| The agents shall include the staff or lawyers of the legal affairs department and the staff of the department undertaking the administrative act sued. | | 委托代理人应当包括法制工作机构的工作人员或者律师，以及被诉行政行为承办机构的工作人员。 |
| Article 20 A tax authority shall, within 15 days of receiving a notice of response to litigation and a copy of the written complaint, submit all the evidence and any regulatory document based on which the administrative act sued is undertaken, together with a written statement of defense, a list of evidence, the legal basis, a power of attorney, the identification of the legal representative, and other litigation materials, to the people's court. | | 第二十条 税务机关应当自收到应诉通知书和起诉状副本之日起15日内，将据以作出被诉行政行为的全部证据和所依据的规范性文件，连同答辩状、证据清单、法律依据、授权委托书、法定代表人身份证明及其他诉讼材料一并递交人民法院。 |
| The written statement of defense, the list of evidence, the power of attorney, and the identification of the legal representative shall be sealed by the tax authority, and the power of attorney shall also be sealed or signed by the legal representative. | | 答辩状、证据清单、授权委托书及法定代表人身份证明应当加盖税务机关印章，授权委托书还应当加盖法定代表人签名章或者由法定代表人签字。 |
| Article 21 In a case against co-defendants, the tax authority taking the original administrative action and the reconsideration authority shall be jointly subject to the burden of proving the legality of the original administrative action. The tax authority taking the original administrative action shall present evidence of the legality of the original administrative action, and the reconsideration authority shall present evidence of the legality of the reconsideration procedure. | | 第二十一条 共同被告案件，作出原行政行为税务机关和复议机关对原行政行为的合法性共同承担举证责任。作出原行政行为税务机关对原行政行为的合法性进行举证，复议机关对复议程序的合法性进行举证。 |
| Article 22 Where a tax authority is unable to present evidence on time for force majeure or any other justification, or plaintiff or a third party gives a reason or evidence that it fails to give in the administrative procedures, a written motion to postpone the submission of evidence or supplement evidence shall be filed with the people's court within the time limit for presenting evidence. | | 第二十二条 税务机关因不可抗力等正当事由不能按期举证的，以及原告或者第三人提出了其在行政处理程序中没有提出的理由或者证据的，应当分别在举证期限内向人民法院提出延期提供证据或者补充证据的书面申请。 |
| Article 23 Where a people's court requires evidence to be provided or supplemented, the tax authority shall submit the evidence as required. | | 第二十三条 人民法院要求提供或者补充证据的，税务机关应当按要求提交证据。 |
| Article 24 Where a tax authority discovers that evidence may be lost or will be difficult to obtain in the future, it may move the people's court for evidence preservation. | | 第二十四条 税务机关发现证据可能灭失或者以后难以取得的，可以向人民法院申请保全证据。 |
| Article 25 A working group shall organize a pre-trial preparatory meeting before court trial to research and draft a cross-examination opinion, an outline of argument in court, and closing statement, prepare a plan for possible sudden emergencies, and effectively formulate and report to the leading group for approval a plan on whether to accept mediation, in a case related to administrative compensation, reparation, or the tax authority's exercise of discretion prescribed by the laws and regulations. | | 第二十五条 工作小组在开庭审理前应当组织召开庭前准备会议，研究拟定质证意见、法庭辩论提纲和最后陈述，并对可能出现的突发状况准备应急预案。对行政赔偿、补偿及税务机关行使法律、法规规定的自由裁量权的案件，还应当做好是否接受调解的预案并报领导小组审定。 |
| Chapter IV Appearance in Court in Response to Litigation | | 第四章 出庭应诉 |
| Article 26 The employees of a tax authority appearing in court in response to litigation shall include the person in charge and agents. | | 第二十六条 税务机关的出庭应诉人员包括负责人和委托代理人。 |
| Article 27 Where the principal person in charge is unable to appear in court, the person in charge of the department undertaking the administrative act sued shall appear in court in response to litigation. If the person in charge of the department undertaking the administrative act sued is also unable to appear in court, the principal person in charge shall designate another person in charge to appear in court in response to litigation. | | 第二十七条 主要负责人不能出庭的，由分管被诉行政行为承办机构的负责人出庭应诉。分管被诉行政行为承办机构的负责人也不能出庭的，主要负责人指定其他负责人出庭应诉。 |
| If no person in charge is able to appear in court in response to litigation, the corresponding employee of the authority shall be authorized to appear in court. | | 负责人不能出庭应诉的，应当委托本机关相应的工作人员出庭。 |
| Article 28 In a case related to any major matter, or a case where the people's court recommends in writing a person in charge to appear in court in response to litigation, the person in charge of the tax authority shall appear in court in response to litigation. | | 第二十八条 涉及重大事项的案件及人民法院书面建议负责人出庭应诉的案件，税务机关负责人应当出庭应诉。 |
| In a case arising from tax payment, the person in charge of the tax bureau at the prefectural city level shall appear in court in response to litigation. The person in charge of a tax bureau at the county level, or a tax institution below the county level, shall appear in court in response to litigation in each case. | | 对于因纳税发生的案件，地市级税务局负责人应当出庭应诉。县级税务局和县级以下税务机构负责人对所有案件均应当出庭应诉。 |
| Article 29 Where a person in charge is unable to appear in court in response to litigation as recommended by the people's court in writing, the tax authority shall report the situation to the people's court in advance and issue a written explanation as required by the people's court. | | 第二十九条 人民法院书面建议负责人出庭应诉，但负责人不能出庭应诉的，税务机关应事先向人民法院反映情况，并按照人民法院的要求出具书面说明。 |
| Article 30 A tax authority shall appear in court on time in accordance with the notice from the people's court, and if it is unable to appear in court on time under special circumstances, it shall move the people's court for postponement of the court trial. | | 第三十条 税务机关应当按照人民法院通知按时出庭，因特殊情况不能按时出庭的，应当向人民法院申请延期开庭。 |
| If the tax authority receives a summons from the people's court less than three days before court trial, it may move the people's court for modification of the time of court trial. | | 税务机关收到人民法院的传票时距离开庭时间不足3日的，可以申请人民法院变更开庭时间。 |
| Article 31 Where the tax authority considers that a judge, clerk, translator, authenticator, or surveyor is so interested in or otherwise related to the case as to possibly affect a fair trial, it shall move for his or her disqualification. | | 第三十一条 税务机关认为审判人员以及书记员、翻译人员、鉴定人、勘验人与本案有利害关系或者其他关系，可能影响公正审判的，应当申请回避。 |
| A motion for disqualification shall generally be filed before the case comes to trial in court, but if the cause of disqualification becomes known after the case has come to trial in court, it may also be filed before the end of the argument in court. The motion for disqualification may be filed verbally or in writing. | | 申请回避一般应当在案件开庭审理前提出，回避事由在案件开庭审理后知道的，也可以在法庭辩论终结前提出。申请回避可以口头提出，也可以书面提出。 |
| Article 32 Where the tax authority considers it necessary to suspend the execution of the administrative action during litigation, it shall so explain as to enable the people's court to enter a ruling to stop the execution. | | 第三十二条 诉讼期间，税务机关认为需要停止执行行政行为的，应当向人民法院说明，由人民法院裁定停止执行。 |
| Article 33 Where the tax authority is dissatisfied with the decision in favor of disqualification or ruling in favor of suspension of execution or advance enforcement entered by the people's court, it may move the people's court that enters the decision or ruling for reconsideration. | | 第三十三条 税务机关对人民法院作出的回避决定、停止执行裁定以及先予执行的裁定不服的，可以向作出决定或者裁定的人民法院申请复议一次。 |
| Article 34 Where the tax authority discovers that a person appearing in court on the opposing side is not the party or its legal representative and falls under circumstances such as failure to performing the procedures for authorizing an agent, the tax authority may file an objection with the court. | | 第三十四条 发现对方出庭人员并非当事人本人或者其法定代表人，且未办理委托代理手续等情形，税务机关可以向法庭提出异议。 |
| Article 35 In the process of court investigation, the tax authority shall make a statement based on the content of the written statement of defense in response to questions in court. | | 第三十五条 在法庭调查过程中，税务机关应当根据法庭询问，以答辩状的内容为基础进行陈述。 |
| Article 36 In the process of presenting evidence, the tax authority shall present evidential materials and state the name, source, content, and purpose of evidence. | | 第三十六条 在举证过程中，税务机关应当出示证据材料，说明证据的名称、来源、内容和证明目的。 |
| Article 37 In the process of cross-examination, the tax authority shall express cross-examination opinions on the evidence submitted by the other parties from the following three aspects: | | 第三十七条 在质证过程中，税务机关应当从以下三个方面对其余各方当事人提交的证据发表质证意见： |
| (1) Cross-examination of the relevance of evidence: | | （一）对证据关联性的质证 |
| Whether evidence has a legal or factual relationship with the administrative act sued. | | 证据与被诉行政行为是否具有法律、事实上的关系。 |
| (2) Cross-examination of the legality of evidence: | | （二）对证据合法性的质证 |
| a. Whether the source of evidence is legal. | | 1.证据的来源是否合法； |
| b. Whether the form of evidence is legal. | | 2.证据的形式是否合法； |
c. Whether there are other illegal circumstances that affect the validity of evidence.
．．．．．． | | 3.是否存在影响证据效力的其他违法情形。
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