Measures for the Administration of Disclosure of Information on Dishonest Subjects in Major Tax Violations

Chapter 1 General Provisions Article 1 In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, maintain the normal tax collection and management order, and punish major Tax illegal and untrustworthy behavior, protect the legitimate rights and interests of tax administration counterparts, promote honest tax payment in accordance with the law, and promote the construction of a social credit system, in accordance with the "Tax Collection and Administration Law of the People's Republic of China", "Optimizing the Business Environment Regulations" and other relevant laws and regulations , formulate these measures. Article 2 The tax authorities shall, in accordance with the provisions of these Measures, identify untrustworthy entities with major tax violations, publish untrustworthy information to the public, and inform relevant departments to implement supervision and joint punishment. Article 3 The disclosure and management of information on major tax violations and untrustworthy entities shall follow the principles of administration in accordance with the law, fairness and justice, uniformity and standardization, and prudence and appropriateness. Article 4 Tax authorities at all levels shall protect the legitimate rights and interests of tax administration counterparts in accordance with the law, and shall keep confidential in accordance with the law any state secrets, business secrets or personal privacy and personal information that are known during the management of information disclosure and management of untrustworthy entities involved in major tax violations. Article 5 If staff of the tax authorities abuse their power, neglect their duties, or engage in malpractice for personal gain in the management of information disclosure on major tax violations and untrustworthy entities, they will be dealt with seriously in accordance with relevant regulations; if they are suspected of committing a crime, they will be transferred to judicial authorities in accordance with the law. Chapter 2 Determination of Untrustworthy Subjects Article 6 The term “untrustworthy subjects with major tax violations” (hereinafter referred to as untrustworthy subjects) as mentioned in these Measures refers to taxpayers, withholding agents or other tax-related parties (hereinafter referred to as “untrustworthy subjects”) who have one of the following circumstances (hereinafter referred to as “untrustworthy subjects”). Parties):

(1) Forging, altering, concealing, or destroying account books and accounting vouchers without authorization, or over-listing expenditures or omitting or under-listing income in the account books, or reporting after being notified by the tax authorities Refusing to declare or making false tax returns, failing to pay or underpaying tax payable by more than 1 million yuan, and failure to pay or underpaying tax payable in any year accounts for more than 10% of the total tax payable for each tax category in that year, or taking the aforementioned means , fails to pay or underpays taxes that have been withheld or collected, and the amount is more than 1 million yuan;

(2) Defends in paying taxes due, and adopts means of transferring or concealing property to hinder the tax authorities from recovering tax The amount of tax arrears is more than 1 million yuan;

(3) Defrauding the state of export tax refund;

(4) Refuse to use violence or threats. Failure to pay taxes;

(5) Falsely issuing special value-added tax invoices or other invoices used to defraud export tax refunds or tax deductions;

(6) Falsely issuing more than 100 general value-added tax invoices or with an amount exceeding 4 million yuan;

(7) Printing, forging, or altering invoices without permission, illegally manufacturing special invoice anti-counterfeiting products, and forging invoice production supervision seals;

(8) Engaging in tax evasion, evading the recovery of tax arrears, defrauding export tax refunds, resisting taxes, falsely issuing invoices, etc., failing to perform tax obligations and leaving the supervision of the tax authorities before the completion of the audit case, and subject to inspection by the tax authorities Confirmed to have escaped (lost contact);

(9) Illegally providing bank accounts, invoices, certificates or other conveniences to taxpayers and withholding agents, resulting in unpaid or underpaid taxes of 1 million yuan or defrauding the state of export tax rebates;

(10) Tax agents violate tax laws and administrative regulations, causing taxpayers to fail to pay or underpay taxes of more than 1 million yuan;

(11) Other tax violations that are egregious in nature, serious in nature, and highly harmful to society. Article 7 The tax authority issues a "Tax Administrative Penalty Decision" to the party concerned in accordance with the law. If the party fails to apply for administrative reconsideration, does not file an administrative lawsuit, or applies for administrative reconsideration within the statutory period, after the administrative reconsideration authority makes an administrative reconsideration decision, the party shall, within the statutory period, If an administrative lawsuit is not filed, or if the people's court makes an effective judgment or ruling on a tax administrative penalty decision or an administrative reconsideration decision, if one of the circumstances specified in Article 6 of these Measures occurs, the tax authorities will determine that the person is a dishonest person.

For parties transferred to the public security organs, the tax authorities have made a "Tax Treatment Decision" in accordance with the law at the time of transfer. If a "Tax Administrative Punishment Decision" has not been made, the party has not applied for administrative reconsideration or No administrative lawsuit has been filed, or an administrative reconsideration application has been made. After the administrative reconsideration authority has made an administrative reconsideration decision, no administrative lawsuit has been filed within the statutory time limit, or the people's court has made an effective judgment or ruling on the tax treatment decision or administrative reconsideration decision. If one of the circumstances stipulated in Article 6 is met, the tax authorities shall determine it as a dishonest entity. Article 8 The tax authorities shall, before making a decision to identify the untrustworthy party, serve a notification document to the party concerned, informing them of their right to make statements and defend themselves in accordance with the law. The notification document shall include the following contents:

(1) Name of the party concerned, valid ID number or unified social credit code, and address. If there is no unified social credit code, the taxpayer identification number assigned by the tax authority will be used instead.

(2) The reasons and basis for determining the untrustworthy subject.

(3) Untrustworthy information to be released to the public.

(4) Plan to notify relevant departments to take disciplinary measures for breach of trust.

(5) Relevant rights enjoyed by the parties in accordance with the law.

(6) Other related matters.

For parties included in the scope of tax credit evaluation, they should also be notified that D-level taxpayer management measures are intended to be applied.