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Announcement of the State Taxation Administration on Revising the Measures for the Administration of Complaints about Tax Services (2019) [Effective]
国家税务总局关于修订《纳税服务投诉管理办法》的公告(2019) [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Revising the Measures for the Administration of Complaints about Tax Services 

国家税务总局关于修订《纳税服务投诉管理办法》的公告

(Announcement No. 27 [2019] of the State Taxation Administration) (国家税务总局公告2019年第27号)

For the purposes of conscientiously implementing the arrangements of the CPC Central Committee and the State Council for deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” and optimizing business environment, further regulating the administration of complaints about tax services, improving the efficiency of handling complaints, and safeguarding the legitimate rights and interests of taxpayers (including contributors, withholding agents and other parties), the State Taxation Administration has revised the Measures for the Administration of Complaints about Tax Services, which are hereby issued and shall come into force on August 1, 2019. 为认真贯彻党中央、国务院关于深化“放管服”改革、优化营商环境的部署,进一步规范纳税服务投诉管理,提高投诉办理效率,维护纳税人(含缴费人、扣缴义务人和其他当事人)的合法权益,国家税务总局修订了《纳税服务投诉管理办法》,现予以发布,自2019年8月1日起施行。
State Taxation Administration 特此公告。
June 26, 2019 国家税务总局
Measures for the Administration of Complaints about Tax Services 2019年6月26日
 纳税服务投诉管理办法
Chapter I General Provisions 

第一章 总 则

 
Article 1 For the purposes of protecting the legitimate rights and interests of taxpayers (including contributors, withholding agents and other parties, here and below), regulating the administration of complaints about tax services (including the collection payment of social insurance premiums and non-tax revenues, here and below), and establishing a harmonious relationship between tax collection and tax payment, these Measures are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and relevant tax laws and regulations.   第一条 为保护纳税人(含缴费人、扣缴义务人和其他当事人,下同)的合法权益,规范纳税服务(含社会保险费和非税收入征缴服务,下同)投诉管理工作,构建和谐的税收征纳关系,根据《中华人民共和国税收征收管理法》及相关税收法律法规,制定本办法。
Article 2 Where taxpayers file complaints with tax authorities on the belief that the tax authorities and their staff members fail to provide standardized and civilized tax services or have infringed upon their legitimate rights and interests in the process of performing tax service duties, the tax authorities' handling of the complaints of taxpayers shall be governed by these Measures.   第二条 纳税人认为税务机关及其工作人员在履行纳税服务职责过程中未提供规范、文明的纳税服务或者有其他侵犯其合法权益的情形,向税务机关进行投诉,税务机关办理纳税人投诉事项,适用本办法。
Article 3 The matters that shall be resolved through tax administrative reconsideration, litigation, reporting and other methods according to the law shall be handled in accordance with the provisions of relevant laws, regulations, rules and regulatory documents.   第三条 对依法应当通过税务行政复议、诉讼、举报等途径解决的事项,依照有关法律、法规、规章及规范性文件的规定办理。
Article 4 The administration of complaints about tax services shall follow the principles of legitimacy and impartiality, standardization and efficiency, territorial administration, and level-by-level responsibility.   第四条 纳税服务投诉管理工作遵循依法公正、规范高效、属地管理、分级负责的原则。
Article 5 Taxpayers shall, when filing complaints about tax services, comply with tax laws, regulations, rules and normative documents, and objectively and truthfully reflect relevant circumstances; and shall neither conceal, fabricate or distort facts nor infringe upon others' legitimate rights and interests.   第五条 纳税人进行纳税服务投诉需遵从税收法律、法规、规章、规范性文件,并客观、真实地反映相关情况,不得隐瞒、捏造、歪曲事实,不得侵害他人合法权益。
Article 6 When handling complaints about tax services, tax authorities and their staff members may not practice partiality or favoritism or retaliate against the complainants, and shall keep confidential the information on complainants.   第六条 税务机关及其工作人员在办理纳税服务投诉事项时,不得徇私、偏袒,不得打击、报复,并应当对投诉人信息保密。
Article 7 The tax service departments of the tax authorities at all levels, as the departments having jurisdiction over complaints about tax services, shall take charge of receiving, accepting, investigating, handling, and giving feedback on complaints about tax services and other matters. If the support of other departments is needed, the tax service departments shall make overall coordination.   第七条 各级税务机关的纳税服务部门是纳税服务投诉的主管部门,负责纳税服务投诉的接收、受理、调查、处理、反馈等事项。需要其他部门配合的,由纳税服务部门进行统筹协调。
Article 8 The tax authorities at all levels shall be staffed with full-time personnel to engage in the administration of complaints about tax services, so as to ensure the work on complaints about tax services is conducted in a smooth manner.   第八条 各级税务机关应当配备专职人员从事纳税服务投诉管理工作,保障纳税服务投诉工作的顺利开展。
Chapter II Scope of Complaints about Tax Services 

第二章 纳税服务投诉范围

 
Article 9 For the purpose of these Measures, “complaints about tax services” shall include:   第九条 本办法所称纳税服务投诉包括:
(1) complaints filed by taxpayers about the service words and actions of the staff members of tax authorities; (一)纳税人对税务机关工作人员服务言行进行的投诉;
(2) complaints filed by taxpayers about the service quality and efficiency of the tax authorities and their staff members; and (二)纳税人对税务机关及其工作人员服务质效进行的投诉;
(3) other complaints filed by taxpayers about the infringement upon their legitimate rights and interests by tax authorities and their staff members in the process of performance of tax service duties. (三)纳税人对税务机关及其工作人员在履行纳税服务职责过程中侵害其合法权益的行为进行的其他投诉。
Article 10 “Complaints about service words and actions” means the complaints filed by taxpayers on the belief that the staff members of tax authorities have failed to conform to the requirements of the code of courteous services in terms of their service words and actions during the performance of their tax service duties, specifically including:   第十条 对服务言行的投诉,是指纳税人认为税务机关工作人员在履行纳税服务职责过程中服务言行不符合文明服务规范要求而进行的投诉。具体包括:
(1) the service languages of the staff members of tax authorities have failed to conform to the requirements of the code of courteous services; and (一)税务机关工作人员服务用语不符合文明服务规范要求的;
(2) the behavior of the staff members of tax authorities has failed to conform to the requirements of the code of courteous services. (二)税务机关工作人员行为举止不符合文明服务规范要求的。
Article 11 “Complaints about service quality and efficiency” means the complaints filed by taxpayers on the belief that tax authorities and their staff members have failed to provide quality and convenient services during the performance of their tax service duties, specifically including:   第十一条 对服务质效的投诉,是指纳税人认为税务机关及其工作人员在履行纳税服务职责过程中未能提供优质便捷的服务而进行的投诉。具体包括:
(1) the tax authorities and their staff members have failed to accurately master the relevant provisions of tax laws or regulations, among others, which lead to taxpayers' failure to enjoy preferential tax policies that should have been enjoyed; (一)税务机关及其工作人员未准确掌握税收法律法规等相关规定,导致纳税人应享受未享受税收优惠政策的;
(2) the tax authorities and their staff members have failed to implement the inquiry responsibility, one-off notification, completion of relevant formalities during specified periods, openness in handling tax-related affairs, and other tax payment service rules as required; (二)税务机关及其工作人员未按规定落实首问责任、一次性告知、限时办结、办税公开等纳税服务制度的;
(3) the tax authorities and their staff members have failed to handle the tax-related business according to the service commitment of “one visit at most” for the handling of tax affairs; (三)税务机关及其工作人员未按办税事项“最多跑一次”服务承诺办理涉税业务的;
(4) the tax authorities have failed to provide taxpayers with facilitated channels for handling tax affairs; (四)税务机关未能向纳税人提供便利化办税渠道的;
(5) the tax authorities and their staff members have required, without approval, taxpayers to provide materials other than those as required; and (五)税务机关及其工作人员擅自要求纳税人提供规定以外资料的;
(6) the tax authorities and their staff members have, in violation of the relevant provisions, forced taxpayers to issue tax-related assurance reports, or, against taxpayers' will, forced them to accept or designate agencies. (六)税务机关及其工作人员违反规定强制要求纳税人出具涉税鉴证报告,违背纳税人意愿强制代理、指定代理的。
Article 12 “Other complaints infringing upon the legitimate rights and interests of taxpayers” means other complaints filed by taxpayers on the belief that tax authorities and their staff members infringe upon the legitimate rights and interests of taxpayers due to their failure to legally implement the relevant provisions of tax laws or regulations, among others, during the performance of their tax service duties.   第十二条 侵害纳税人合法权益的其他投诉,是指纳税人认为税务机关及其工作人员在履行纳税服务职责过程中未依法执行税收法律法规等相关规定,侵害纳税人的合法权益而进行的其他投诉。
Article 13 The content of a compliant that falls under any of the following circumstances is not within the scope of the complaints about tax services as mentioned in these Measures:   第十三条 投诉内容存在以下情形的,不属于本办法所称纳税服务投诉的范围:
(1) The complaint violates the relevant provisions of laws, regulations or rules. (一)违反法律、法规、规章有关规定的;
(2) The complaint is filed against the provisions of the laws, regulations, rules or regulatory documents. (二)针对法律、法规、规章和规范性文件规定进行投诉的;
(3) The complaint is beyond the statutory duties and powers of a tax authority. (三)超出税务机关法定职责和权限的;
(4) Other circumstances that the complaint does not fall within the scope of complaints as prescribed in these Measures. (四)不属于本办法投诉范围的其他情形。
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