Major tax violations and untrustworthy subjects

Article 1 In order to implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the General Offices of the General Office of the Central Committee of the CPC and the State Council, maintain the normal order of tax collection and management, punish major tax violations and dishonesty, protect the legitimate rights and interests of tax administrative counterparts, promote tax payment in good faith according to law, and promote the construction of social credit system, these Measures are formulated in accordance with the People's Republic of China (PRC) Tax Collection and Management Law, the Regulations on Optimizing the Business Environment and other relevant laws and regulations.

Article 2 The tax authorities shall, in accordance with the provisions of these Measures, determine the subject of major tax violations and dishonesty, announce the information of dishonesty to the society, and notify the relevant departments to implement supervision and joint punishment.

Article 3 The disclosure and management of information on the subject of major tax violations and dishonesty shall follow the principles of administration according to law, fairness and justice, unification and standardization, prudence and moderation.

Article 4 The tax authorities at all levels shall protect the legitimate rights and interests of the tax administrative counterpart in accordance with the law, and keep confidential the state secrets, business secrets or personal privacy and personal information that are known in the information publication and management of major tax violations and dishonesty subjects.

Article 5 Any staff member of the tax authorities who abuses his power, neglects his duty or engages in malpractices for personal gain in the information release management of the subject of major tax violations and dishonesty shall be dealt with severely in accordance with the relevant provisions; Anyone suspected of committing a crime shall be transferred to judicial organs according to law.

The second chapter is the identification of the subject of dishonesty.

Article 6 The subject of major tax violations and dishonesty mentioned in these Measures (hereinafter referred to as the subject of dishonesty) refers to taxpayers, withholding agents or other tax-related parties (hereinafter referred to as the parties) under any of the following circumstances:

(1) Forging, altering, concealing or destroying account books and vouchers without authorization, or overstating expenditure or underreporting income in account books, or refusing to declare or making false tax returns after being notified by the tax authorities, failing to pay or underpaying the tax payable 1 10,000 yuan or more, and failing to pay or underpaying the tax payable in any year accounts for more than 10% of the total tax payable in that year.

(2) Failing to pay the tax payable, or obstructing the tax authorities to recover the unpaid tax by means of transferring or concealing property, and the amount of unpaid tax is more than 6,543,800 yuan;

(3) defrauding the state of export tax rebate;

(4) Refusing to pay taxes by violence or threat;

(5) Falsely issuing special VAT invoices or other invoices to defraud export tax rebates or tax deductions;

(6) Falsely issuing more than 65,438,000 ordinary VAT invoices or an amount of more than 4 million yuan;

(seven) privately printed, forged or altered invoices, illegally manufactured special products for anti-counterfeiting invoices, forged invoices producer seal;

(eight) with tax evasion, tax evasion, fraudulent export tax refund, tax refusal, false invoicing and other acts, before the audit case is closed, the tax authorities failed to fulfill their tax obligations and left the supervision, and the tax authorities confirmed the tax evasion (loss);

(9) Illegally providing bank accounts, invoices, vouchers or other convenient conditions for taxpayers and withholding agents, resulting in unpaid or underpaid taxes of more than RMB 1 10,000 or defrauding the state of export tax rebates;

(10) The tax agent violates tax laws and administrative regulations, resulting in the taxpayer failing to pay or underpaying the tax of more than 6,543,800 yuan;

(eleven) other illegal tax acts with bad nature, serious circumstances and great social harm.

Article 7 The tax authorities have made a decision on tax administrative punishment according to law, and the party concerned has not applied for administrative reconsideration, brought an administrative lawsuit or applied for administrative reconsideration within the statutory time limit. If the administrative reconsideration organ has not brought an administrative lawsuit within the statutory time limit after making an administrative reconsideration decision, or the people's court has made an effective judgment or ruling on tax administrative punishment or administrative reconsideration decision, the tax authorities shall determine it as the subject of dishonesty under any of the circumstances specified in Article 6 of these Measures.

For the parties transferred to the public security organs, the tax authorities have made a decision on tax treatment, but they have not made a decision on tax administrative punishment at the time of transfer, and the parties have not applied for administrative reconsideration, filed an administrative lawsuit or applied for administrative reconsideration within the statutory time limit, and the administrative reconsideration organ has not filed an administrative lawsuit within the statutory time limit after making an administrative reconsideration decision, or the people's court has made an effective judgment or ruling on tax treatment or administrative reconsideration, which is under the circumstances of Article 6 of these Measures.

Article 8 Before making a decision to identify the subject of dishonesty, the tax authorities shall serve a notice on the parties, informing them that they have the right to make statements and defend themselves according to law. The notification document shall include the following contents:

(1) The name, valid ID number or unified social credit code and address of the party concerned. If there is no unified social credit code, it shall be replaced by the taxpayer identification number given by the tax authorities;

(two) the reasons and basis for determining the subject of dishonesty;

(three) the information released to the public;

(four) notify the relevant departments to take disciplinary measures against those who have broken their promises;

(five) the relevant rights enjoyed by the parties according to law;

(6) Other related matters.

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

Article 9. Within five days after notification by the tax authorities, the parties concerned may make statements and arguments in writing or orally. If the parties make oral statements and arguments, the tax authorities shall make a record of the statements and arguments, which shall be signed by the parties.

The tax authorities shall fully listen to the statements and arguments of the parties and review the facts, reasons and evidence put forward by the parties. If the facts, reasons or evidence put forward by the parties are established, they shall be adopted.

Article 10 With the approval of the director of the tax bureau at or above the level of a city divided into districts and autonomous prefectures or the leader of the tax bureau authorized by him, the tax authorities shall, within 30 days after the expiration of the time limit for applying for administrative reconsideration or bringing an administrative lawsuit as stipulated in Article 7 of these Measures, or after the administrative reconsideration decision or the judgment or ruling of the people's court takes effect, make a document to determine the subject of dishonesty and serve it on the parties according to law. The documents to determine the subject of dishonesty shall include the following contents:

(1) The name, valid ID number or unified social credit code and address of the party concerned. If there is no unified social credit code, it shall be replaced by the taxpayer identification number given by the tax authorities;

(two) to determine the reasons and basis of the subject of dishonesty;

(three) to announce the information tips of dishonesty to the public;

(four) the relevant departments to take disciplinary measures against dishonesty tips;

(five) the relevant rights enjoyed by the parties according to law;

(6) Other related matters.

For the parties included in the scope of tax credit evaluation, it should also include tips for applying D-level taxpayer management measures.

The time limit specified in the first paragraph of this article does not include the time when the notice document cannot be delivered by other means, and the notice document and the confirmation document can be delivered by announcement.

Chapter III Information Release

Article 11 The tax authorities shall announce the following information to the public within 15 days after the confirmation document of the untrustworthy subject is delivered:

(a) the basic situation of the subject of dishonesty;

(two) the main tax illegal subject of dishonesty;

(three) tax treatment, tax administrative punishment decision and legal basis;

(four) to determine the subject of dishonesty of the tax authorities;

(five) other information required by laws and administrative regulations.

The tax authorities shall not disclose information that is legally determined as a state secret, information that is prohibited by laws and administrative regulations, and information that may endanger national security, public security, economic security and social stability after disclosure.

Twelfth tax authorities in accordance with the provisions of the first paragraph of Article eleventh of these measures to the public the basic situation of the subject of dishonesty. If the subject of dishonesty is a legal person or other organization, it shall publish its name, unified social credit code (taxpayer identification number), registered address, and the name, gender and identity card number of the legal representative or person in charge at the time of the illegal act or the actual person in charge determined by the effective judgment of the people's court (the date of birth is hidden); If the subject of dishonesty is a natural person, its name, gender and ID number (date of birth is hidden) shall be published.

If the actual person-in-charge determined by the effective judgment of the people's court is inconsistent with the legal representative or person-in-charge at the time of the illegal act, the tax authorities will only release the information of the actual person-in-charge to the society, unless there is evidence to prove that the legal representative or person-in-charge is involved in the case.

Article 13 The tax authorities shall announce the information of the untrustworthy subject to the public through the websites of the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans of People's Republic of China (PRC) State Taxation Bureau, and according to the actual situation in the region, they may also announce it to the public through the tax authorities' bulletin boards, newspapers, radio, television, online media and press conferences.

State Taxation Administration of The People's Republic of China summarized the information of the subject of dishonesty determined by local tax authorities and provided it to the website of Credit China for publicity.

Article 14 If the untrustworthy subject falls under the circumstances specified in Item 1 and Item 2 of Article 6 of these Measures, and pays taxes, late fees and fines according to the tax treatment decision and tax administrative punishment decision before the information of dishonesty is published, it will not be announced to the public after being confirmed by the tax authorities.

If the subject of dishonesty is under the circumstances specified in Item 8 of Article 6 of these Measures, and there is tax evasion or tax evasion, it shall be handled in accordance with the provisions of the preceding paragraph.

Fifteenth tax authorities will be determined in accordance with the provisions of these measures in the scope of tax credit evaluation, should be in accordance with the provisions of the tax credit management, the tax credit rating of D, and apply the corresponding D taxpayer management measures.

Article 16 The tax authorities shall provide the untrustworthy information to the relevant departments for the untrustworthy subjects who publish information to the public according to the provisions of the first paragraph of Article 11 of these Measures, and the relevant departments shall take disciplinary measures against the untrustworthy behavior according to laws and regulations.

Seventeenth untrustworthy subject information within 3 years from the date of publication, the tax authorities to stop publishing information within 5 days.

Chapter IV Stopping Publication in Advance

Article 18 During the publication of untrustworthy information, if one of the following conditions is met, the untrustworthy subject or its bankruptcy administrator may apply to the tax authorities that made the decision to determine the untrustworthy subject to stop publishing the untrustworthy information in advance:

(1) Paying (refunding) taxes, late fees and fines in accordance with tax treatment decisions and tax administrative punishment decisions, and the information on the subject of dishonesty has been published for six months;

(2) If the subject of dishonesty goes bankrupt, the people's court issues a ruling approving the reorganization plan or approving the settlement agreement, and the tax authorities shall make compensation according to law;

(three) during the occurrence of major natural disasters, public health, social security and other emergencies, due to participation in disaster relief, epidemic prevention and control, major project construction or social responsibility to make outstanding contributions.

Nineteenth in accordance with the provisions of the first paragraph of Article eighteenth of these measures, the applicant shall submit an application form to stop publishing untrustworthy information and a letter of commitment to pay taxes in good faith.

In case of applying for stopping publication in advance according to the second paragraph of Article 18 of these Measures, the applicant shall submit an application form for stopping publication of untrustworthy information and a ruling of the people's court approving the reorganization plan or approving the settlement agreement.

In accordance with the provisions of Item (3) of Article 18 of these Measures, the applicant shall submit an application form for stopping the publication of untrustworthy information, a letter of commitment to pay taxes in good faith and relevant materials issued by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

Article 20 The tax authorities shall make a decision on whether or not to accept the application within 2 days from the date of accepting it. If the application materials are complete and conform to the statutory form, it shall accept and inform the applicant. If it is not accepted, it shall inform the applicant and explain the reasons.

Article 21 After accepting an application, the tax authorities shall examine it in a timely manner. In line with the conditions stipulated in the first paragraph of Article 18 of these Measures, with the approval of the director of the tax bureau at or above the city divided into districts and autonomous prefectures or the leaders of the tax bureau authorized by him, it is allowed to stop publishing in advance; In line with the conditions stipulated in Item (2) and Item (3) of Article 18 of these Measures, with the approval of the directors of tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning or the leaders of tax bureaus authorized by them, it is allowed to stop publishing in advance.

The tax authorities shall make a decision on whether to stop the advance announcement within 15 days from the date of acceptance, and inform the applicant. If the announcement is not stopped in advance, the reasons shall be explained.

Twenty-second untrustworthy subject in any of the following circumstances, shall not stop publishing in advance:

(a) after being identified as the subject of dishonesty, he is subject to tax treatment or administrative punishment for tax evasion, tax evasion, fraudulent export tax rebate, tax refusal, false invoicing and other tax violations;

(2) Being recognized as the subject of dishonesty for more than two times within five years.

The applicant who applies for early suspension of publication in accordance with the second paragraph of Article 18 of these Measures shall not be restricted by the provisions of the preceding paragraph.

Article 23 If the tax authorities make a decision to approve the early suspension of publication, they shall stop the information publication within 5 days.

Twenty-fourth tax authorities can organize the legal representative and financial person in charge of the untrustworthy subject who applies to stop publishing in advance to participate in integrity training and carry out integrity tax education according to law. Credit training shall not charge any fees.

Chapter V Rules

Twenty-fifth the time limit stipulated in these Measures is calculated in days, which refers to working days, excluding legal holidays; If the period is calculated by year and month, the corresponding day of the due month shall be the last day of the period; If there is no corresponding date, the end of the month is the last day of the period. The day when the period begins is not included in the period.

The term "above, within days" as mentioned in these Measures includes the number (level).

Twenty-sixth People's Republic of China (PRC) State Taxation Bureau The tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning may formulate specific implementation measures according to these measures.

Article 27 These Measures shall come into force as of February 6, 2022. The Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing the Information Disclosure Measures for Major Cases of Tax Violation and Dishonesty (No.2018) shall be abolished at the same time.