Constitution of china international taxation research institute

Article 1 Name of the Association: china international taxation research institute (hereinafter referred to as the Association), English: china international taxation research institute, English abbreviation: CITRI.

Article 2 This Association is a national, academic and non-profit social organization voluntarily formed by relevant departments, units and personnel who are enthusiastic about international tax research in China.

Article 3 The aim of this Association is to fully implement Scientific Outlook on Development under the guidance of Marxism–Leninism, Mao Zedong Thought, Deng Xiaoping Theory and Theory of Three Represents, abide by the national constitution, laws, regulations and policies, observe social ethics, keep pace with the times, integrate theory with practice, serve the outside world and promote economic and social development.

Article 4 The Association accepts the business guidance, supervision and management of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the competent business unit, People's Republic of China (PRC) and the Ministry of Civil Affairs.

Article 5 Address of the Association: No.68, Zaolinqian Street, Xuanwu District, Beijing.

Chapter II Scope of Business

Article 6 The business scope of this Association is as follows:

(1) Contact and organize people from all walks of life who are enthusiastic about international tax research, and carry out academic and theoretical research on international tax, research on international tax trends and development trends, research on tax policies, principles, systems and management of various countries, research on tax relations between countries, regions and international economic organizations, research on regional tax coordination and its development prospects, and research on countermeasures for using taxes to safeguard national rights and interests in international economic activities.

(two) according to the international and domestic political and economic development, especially the development of finance and taxation, organize special research and exchanges, and recommend the research results to the decision-making organs and relevant departments in a timely manner.

(three) to publicize China's tax system and foreign-related tax policies, introduce foreign tax trends, promote international tax coordination and cooperation, and serve the development of international economic exchanges.

(four) organize various forms of academic and practical exchanges on taxation, establish contacts with foreign economic, financial and tax research institutions and other relevant international organizations and non-governmental organizations, and extensively carry out international tax exchange activities.

(five) to carry out tax related social services. Accept the entrustment of tax authorities, relevant departments, enterprises, individuals and foreign parties to undertake international tax investigation and research, tax consultation, personnel training, study and inspection, policy and regulation demonstration, financial management and other business.

(6) Collect international tax information, compile and exchange it, provide international economic and tax information, and edit periodicals and books related to international tax.

(seven) the organization of international tax academic research results review and reward.

(eight) to assist and guide the local international tax research society to carry out its work.

Chapter III Members

Article 7 Members of this Association are divided into unit members and individual members. Anyone who meets the following conditions, recognizes the articles of association and pays the membership fee on time can apply to become a member of the association.

(1) Members of the unit. International tax research societies in all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and sub-provincial cities.

Some provincial capital cities (including the capital of the autonomous region) and international tax research societies at the prefecture level with relatively concentrated foreign-funded enterprises, more foreign investment by domestic-funded enterprises and active conditions for international tax theory research.

Enterprises that are interested in participating in the research of international tax theory, are representative in the industry, and have no violation records in the annual inspection and evaluation of local competent tax authorities, as well as scientific research institutions, universities and other units with high international tax theory research capabilities.

(2) individual members. People from all walks of life who are enthusiastic about international tax research, have high research ability and rich tax work experience or have certain influence in the financial and taxation circles, and can actively undertake the research tasks of this association. Individual members, except those directly contacted by the association, are all connected according to the principle of territoriality.

Article 8 The membership procedure of this Association is as follows:

(1) Submit the application for membership.

When submitting an application for membership, a unit member should attach: 1. Copy of the approval document or registration certificate for the establishment of the research association; 2. Resume and member list of the main person in charge; 3. Articles of Association.

When members of enterprises and institutions submit their application for membership, please attach: 1 Copy of business license (photocopy); 2. Unit introduction.

When an individual member submits an application for membership, please attach: 1. My resume; 2. Letters of recommendation from two directors of the Association.

(2) After discussion and approval by the Standing Council of this Association, a membership card will be issued.

Article 9 Members shall enjoy the following rights:

The right to vote, to be elected and to vote;

(two) to participate in the activities of this association;

(3) Requesting the association to help it safeguard its copyright and other related rights and interests according to law;

(four) reflect the problems existing in the work of this association, put forward criticisms and suggestions, and supervise the work of this association;

(five) access to books, periodicals and materials published by the Association;

(6) Freedom to join and quit voluntarily.

Article 10 Members shall perform the following obligations:

(1) Abide by the articles of association of this Association and implement the resolutions of this Association;

(two) to safeguard the legitimate rights and interests of this association;

(three) to complete the work assigned by the association;

(4) Paying membership dues on schedule;

(5) Report the situation to this Council and provide relevant information.

Article 11 A member who withdraws from the club shall notify the club in writing and return his membership card.

If a member fails to pay the membership fee, does not participate in the activities of the association for no reason, or loses contact with the association for more than one year, it will be deemed as automatic withdrawal, which will be discussed and confirmed by the president's meeting and reported to the Standing Council.

Article 12 If a member commits serious violations of the Articles of Association or other violations of discipline and law, the Standing Council will vote to remove him.

Chapter IV Creation and Dismissal of Organizational Structure and Person in Charge

Article 13 The organizing principle of this Association is democratic centralism.

Article 14 The highest authority of this Association is the members' congress, and its functions and powers are:

(a) to formulate and amend the articles of association;

(2) Electing and dismissing directors and forming a board of directors;

(three) to discuss and decide on the working principles, basic tasks and other major issues of this association;

(four) to consider the work report and financial report of the Council;

(five) to recommend the honorary president, consultant and honorary director of the Association;

(six) to decide on other major issues.

Fifteenth members' congress can only be held when more than two-thirds of the members are present, and its resolutions can only take effect when more than half of the members are present to vote.

Article 16 The general meeting of members shall be held every four years. If it is necessary to advance or postpone the general election due to special circumstances, it shall be voted by the board of directors, reported to the competent business unit for review, and approved by the registration authority of the association, but the extension of the general election shall not exceed one year.

Article 17 The Council is the executive body of the general meeting of members, leading the association to carry out its daily work during the intersessional period and being responsible for the general meeting of members. Its functions and powers are:

(a) to implement the resolutions of the members' congress, formulate the current work plan and organize its implementation;

(two) to elect and recall the president, vice president and secretary general;

(3) Electing the standing directors and forming the standing council;

(four) in special circumstances, by-election and recall of directors and executive directors, and submitted to the members' congress for confirmation;

(five) to check and summarize the implementation of the work, prepare for the convening of the members' congress, and report the work and financial situation to the members' congress;

(six) to decide to absorb and recall members;

(7) Deciding to establish offices, branches, representative offices and entities;

(eight) according to the nomination of the President and the Secretary-General, to decide on the appointment of the Deputy Secretary-General and the principal responsible persons of various institutions;

(nine) to lead the work of this group;

(ten) to formulate internal management system;

(eleven) to decide other important matters of the association.

Article 18 The meeting of the board of directors shall be held only when more than two thirds of the directors are present, and its resolutions shall take effect only after being voted by more than two thirds of the directors present.

Article 19 The term of office of the Council is four years. The board of directors shall be convened every two years, and may be convened in advance or postponed if necessary.

Article 20 The Association shall establish a standing council (the number of standing directors shall not exceed one third of the number of directors). The Standing Council is elected by the Council and is the permanent body of the Council. When the Council is not in session, it shall exercise the functions and powers of Item 1, 4, 5, 6, 7, 8, 9, 10 and 11 of Article 17 and be responsible to the Council. When exercising the fourth function, it shall be submitted to the Council and the member congress for confirmation.

Article 21 The Standing Council shall be convened only when more than two-thirds of the executive directors are present, and its resolutions shall take effect only after being voted by more than two-thirds of the executive directors present at the meeting.

Article 22 The Standing Council shall meet once or twice a year, and it may be convened at any time in case of major issues.

Article 23 The Association implements the collective leadership system of the president, vice-president and secretary-general. The President, the Vice President who presides over the daily work and the Secretary-General hold regular or irregular meetings to preside over the daily work.

Article 24 The president, vice-president and secretary-general of this Association shall meet the following requirements:

(a) adhere to the party's line, principles and policies, good political quality;

(2) It has great influence in the business field of the Association;

(3) The maximum working age is no more than 70 years old, and the secretary-general is full-time;

(4) Being in good health and able to stick to normal work;

(5) Having not been subjected to criminal punishment of deprivation of political rights;

(6) Having full capacity for civil conduct.

Article 25 The president, vice-president and secretary-general of the Association shall be approved by the Council, reported to the competent business unit for examination and approved by the registration authority of the Association before taking up their posts.

Article 26 The term of office of the President, Vice-President and Secretary-General of this Association is four years (if re-elected, the general term of office shall not exceed two terms). If it is necessary to extend the term of office due to special circumstances, it must be approved by more than two-thirds of the members of the members' congress, reviewed by the competent business unit and approved by the registration authority of the association before taking office.

Article 27 The president of this Association shall be the legal representative of this Association. The legal representative of this Association shall not concurrently serve as the legal representative of other organizations.

Article 28 The President of this Association shall exercise the following functions and powers:

(a) to convene and preside over the meeting of the Council, the Standing Council and the President;

(two) to check the implementation of the resolutions of the members' congress, the Council or the Standing Council;

(3) Signing relevant important documents on behalf of this Council.

Article 29 The Secretary-General of this Association shall exercise the following functions and powers:

(a) to preside over the daily work of the office and organize the implementation of the annual work plan;

(2) Coordinating the work of branches, representative offices and entities;

(3) Assisting the President in nominating the Deputy Secretary-General and the principal responsible persons of offices, branches, representative offices and units, and submitting them to the Council or the Standing Council for decision;

(4) Handle other daily affairs.

Article 30 The honorary president and honorary director of the Association shall be elected by the general meeting of members. Honorary directors are generally the managing directors who retired from the previous session.

Chapter V Principles of Asset Management and Use

Article 31 Sources of funds of the Association

(1) Membership dues paid by members;

(two) donations from domestic and foreign groups or individuals;

(3) Administrative expenses and social assistance;

(four) publicity, training, consulting, research and other paid services;

(5) Interest income;

(6) Other lawful income.

Article 32 the association collects membership fees in accordance with relevant state regulations.

Article 33 The funds of this group must be used for the business scope and career development as stipulated in the articles of association, and shall not be distributed among members. Our funds are used for the following expenses:

(a) international and domestic academic exchange funds;

(two) the organization of various research and selection activities;

(three) to pay the wages, welfare and labor costs of the staff of the Association;

(four) the office expenses required by the association;

(5) Other reasonable expenses.

Article 34 An association shall establish a strict financial management system to ensure the legality, truthfulness, accuracy and completeness of accounting information.

Article 35 An association shall be equipped with accountants with professional qualifications, and accountants and cashiers shall be set up separately. Accountants must conduct accounting and exercise accounting supervision. When an accountant transfers his job or leaves his post, he must go through the handover procedures with the recipient.

Article 36 The asset management of this Association must implement the financial management system stipulated by the state and accept the supervision of the members' congress and the financial department. If the source of assets belongs to state appropriations or social donations or subsidies, it must accept the supervision of audit institutions.

Article 37 Before an association changes its legal representative, it must accept the financial audit organized by the registration authority and the competent business unit of the association.

Article 38 No unit or individual may occupy, privately divide or misappropriate the assets of this Association.

Article 39 The wages, insurance and welfare benefits of the staff of this Association shall be implemented with reference to the provisions of relevant state institutions.

Chapter VI Procedures for Amending the Articles of Association

Article 40 Any amendment to the Articles of Association must be approved by the board of directors and submitted to the members' congress for deliberation.

Article 41 The revised Articles of Association shall come into effect within 15 days after it is adopted by the members' congress, agreed by the competent business unit and approved by the registration authority of the Association.

Chapter VII Termination Procedure and Property Disposal after Termination

Article 42 If an association completes its purpose or disbands itself or needs to be revoked due to division or merger, the Standing Council shall propose a termination motion, submit it to the member representative assembly for voting and approval, and report it to the competent business unit for examination and approval.

Forty-third before the termination of this association, a liquidation organization shall be established under the guidance of the competent business unit and relevant authorities to clean up the creditor's rights and debts and deal with the aftermath. During the liquidation period, no activities other than liquidation will be carried out.

Article 44 this association shall be terminated after the cancellation of registration by the association registration authority.

Article 45 The remaining property after the termination of this Association shall be used for the development of undertakings related to the purpose of this Association under the supervision of the competent business units and the registration and administration organs of associations in accordance with the relevant provisions of the state.

Chapter VIII Supplementary Provisions

Article 46 The Articles of Association was adopted by the fourth member congress on May 6, 2008.

Article 47 The right to interpret the Articles of Association belongs to the Council of the Association.

Article 48 The Articles of Association shall come into force as of the date of approval by the registration authority of associations.