Measures for the administration of the formulation of tax regulatory documents
Chapter I General Principles
Article 1 In order to standardize the formulation and management of tax regulatory documents and promote the tax authorities' administration according to law, these Measures are formulated in accordance with the provisions of the State Council's "Outline for the Implementation of Comprehensively Promoting Administration according to Law" and the actual work of tax authorities.
Article 2 The term "tax regulatory documents" as mentioned in these Measures refers to the documents formulated and issued by tax authorities at or above the county level (including the corresponding level) in accordance with the statutory authority and prescribed procedures, which stipulate the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts (hereinafter referred to as tax administrative counterparts) and are universally binding and applied repeatedly within their respective jurisdictions.
The tax department regulations formulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) do not belong to the tax regulatory documents mentioned in these Measures.
Article 3 These Measures shall apply to the drafting, examination, decision, publication, filing and clearing of tax regulatory documents.
Article 4 The formulation of tax regulatory documents shall conform to the provisions of laws, regulations, rules and higher-level tax regulatory documents, adhere to the principles of openness, unity and efficiency, and follow the formulation rules and procedures as stipulated in these Measures.
Article 5 Tax regulatory documents shall not set matters such as tax collection, suspension, tax reduction, exemption, tax refund, tax payment, administrative licensing, administrative examination and approval, administrative punishment, administrative compulsion, administrative fees and other matters that shall not be set by tax regulatory documents. Except for tax reduction or exemption approved by the State Council.
Article 6 The tax authorities at the county level must formulate tax regulatory documents in accordance with laws, regulations, rules or the explicit authorization of tax regulatory documents of tax authorities at or above the provincial level (including this level); If it is really necessary to formulate tax regulatory documents without authorization, it shall be submitted to the tax authorities at the next higher level for formulation.
The internal organs, dispatched offices, directly affiliated institutions and temporary institutions of tax authorities below the county level and tax authorities at all levels shall not formulate tax regulatory documents in their own names.
Chapter II Making Rules?
Article 7 Tax regulatory documents may use names such as "measures", "provisions", "regulations" and "detailed rules", but they may not be called "provisions", "implementation rules", "notice" or "reply".
If the tax authorities at higher levels need to send a copy of the reply on how to apply tax laws, regulations, rules or tax regulatory documents to the specific matters of the tax authorities at lower levels involving specific tax administrative counterparts, they shall formulate tax regulatory documents in accordance with the formulation rules and procedures stipulated in the present Measures, and use the name of tax regulatory documents.
Article 8 Tax regulatory documents shall specify the purpose and basis, scope of application, subject, rights and obligations, specific norms, operating procedures, implementation date or effective period, etc. according to the content requirements.
Ninth tax regulatory documents should be specific and clear, with strict internal logic, standardized, concise and accurate language and operability.
Tenth tax regulatory documents are generally not divided into chapters and sections, except those with complex contents.
Tax regulatory documents with chapters, sections, articles, paragraphs, items and purposes are needed. Chapters and sections should have titles, and the serial numbers of chapters, sections and articles should be expressed in chinese numerals in turn; Paragraphs without serial numbers; The serial number of the project is indicated by chinese numerals and brackets in turn; The destination serial number is represented by Arabic numerals in turn.
Article 11 If the tax authorities at higher levels need the tax authorities at lower levels to make supplementary provisions on regulations and tax regulatory documents, they may authorize the tax authorities at lower levels to formulate specific implementation measures.
The authorized tax authorities shall not delegate this power to other authorities.
Twelfth tax regulatory documents shall be interpreted by the enacting body.
The enacting organ shall not grant the right to interpret tax regulatory documents to its internal organs or lower tax authorities.
Thirteenth tax regulatory documents are not retroactive, except for special provisions made to better protect the rights and interests of tax administrative counterparts.
Fourteenth tax regulatory documents shall come into force 30 days after the date of promulgation.
Tax regulatory documents that are not implemented immediately after promulgation may be implemented as of the date of promulgation.
Tax regulatory documents authorizing supplementary provisions to regulations or higher-level tax regulatory documents may be implemented simultaneously with regulations or higher-level tax regulatory documents.
Chapter III Formulation Procedures?
Fifteenth tax regulatory documents shall be drafted by the competent department of the enacting organ; If the content involves more than two departments, the person in charge of the formulation organ shall designate the lead drafting department.
Article 16 Departments of tax authorities at all levels engaged in policies and regulations (hereinafter referred to as regulatory departments) shall be responsible for the legality of tax regulatory documents.
Tax regulatory documents that have not been audited by the regulatory authorities shall not be approved by the general office (room) or issued by the bureau leaders.
Seventeenth drafting tax regulatory documents, should be in-depth investigation and study, sum up practical experience, listen to opinions from all sides. When necessary, the drafting department shall invite the regulatory authorities to listen to opinions together.
Listening to opinions can take various forms such as writing, soliciting opinions online or holding symposiums, argumentation meetings and hearings.
Article 18 When drafting a tax regulatory document, the name, document number and terms of the document to be abolished shall be listed.
Where the same matter has been stipulated by multiple tax regulatory documents, the drafting department shall merge and integrate the relevant documents when drafting similar documents.
Article 19 After the draft text is formed, the drafting department shall submit the draft text to the Legal Department for legal review.
The draft text submitted for review shall be signed by the person in charge of the drafting department.
If the contents of the draft text involve the collection and management business and its workflow, it shall be countersigned by the collection and management science and technology department before being submitted for trial; Involving the work of other business departments, it shall be countersigned by the relevant business departments before being submitted for review.
Twentieth the drafting department shall provide the following materials when submitting the draft text for review:
(1) Drafting instructions. Drafting instructions should include the purpose, basis, necessity and feasibility of drafting, drafting process, different opinions and coordination on the main issues of drafting text, daily cleaning results and other matters that need to be explained.
(2) Formulating the basis. Including the name and document number of laws, regulations, rules and tax regulatory documents. When necessary, provide paper or electronic text.
(three) the opinions of the countersigned units and other units and their adoption.
(4) Other relevant materials.
Article 21 When soliciting opinions and providing materials, the drafting department may simply apply the provisions of Articles 17 and 20 of these Measures to the tax regulatory documents with simple contents.
Article 20 should be applied simply and drafting instructions must be provided.
Article 22 The regulatory authorities shall review the legality of the draft text from the following aspects:
(a) whether it meets the requirements of Article 4, Article 5 and Article 6 of these Measures;
(two) whether it meets the requirements of Chapter II of these Measures on the formulation of rules;
(three) whether to listen to the opinions of relevant parties, and explain the adoption.
Twenty-third regulatory authorities should carefully study the opinions of all parties and related issues, and put forward audit opinions according to different situations:
(a) that the drafting department should listen to opinions, or there is no reasonable explanation for the adoption of major divergent opinions that have been solicited, and it shall be returned to the drafting department to listen to opinions or make further explanations;
(two) that there are problems in the drafting of the text, and no consensus can be reached through consultation, and put forward written examination opinions;
(three) that there is no problem with the drafted text, and put forward an audit opinion without objection.
Twenty-fourth after examination, there is no objection, or although there are different opinions, they have reached an agreement with the drafting department through consultation. After the approval of the Law Department, it shall be submitted to the bureau leaders for issuance according to the document processing flow.
Twenty-fifth of the audit there are different opinions, there are still differences in the draft text after consultation, the regulatory authorities should return the written audit opinions and draft text to the drafting department, which will report the opinions, reasons and related materials to the bureau leaders for coordination or ruling.
Article 26 The tax authorities and other authorities jointly formulate tax-related documents, the tax authorities below the provincial level draft tax-related documents on behalf of local people's congresses and governments, and the competent business department sends the draft text or countersigned text to the regulatory authorities for legality review.
Twenty-seventh tax regulatory documents shall be issued by the bureau leaders, published in the form of announcements, and published in a timely manner in the government gazette at the corresponding level, the bulletin of the tax department, the publicly issued newspapers within the jurisdiction or the websites of the government and tax authorities.
A tax authority that does not meet the requirements for publication as stipulated in the first paragraph of this article shall publish its tax regulatory documents in a timely manner through bulletin boards or publicity materials in tax service places and public places.
Article 28 The drafting department and the regulatory department of the enacting organ shall track the implementation of the tax regulatory documents in a timely manner.
The formulation organ shall timely analyze and evaluate the documents reflected by the implementing organ or the relative person of tax administration, and study and put forward treatment opinions.
Chapter IV Filing and Examination?
Article 29 The tax authorities below the provincial level (including this level) shall submit the tax regulatory documents to the tax authorities at the next higher level for the record within 30 days from the date of publication of the tax regulatory documents, and submit the catalogue of tax regulatory documents published this year to the tax authorities at the next higher level within 1 month after the end of each year.
Thirtieth to submit the tax regulatory documents for the record, it shall fill in the "Report Form for the Record of Tax Regulatory Documents" and submit the electronic text of the tax regulatory documents.
Article 31 The supervisory department of the tax authority at the next higher level shall be specifically responsible for the filing, registration, examination, supervision and rectification of tax regulatory documents.
The competent business department shall cooperate with the regulatory authorities to review the tax regulatory documents within the scope of their duties, and submit the review opinions to the regulatory authorities within the prescribed time limit.
Thirty-second tax authorities at higher levels shall examine the tax regulatory documents submitted for the record on the following matters:
(a) whether it exceeds the statutory authority; ?
(two) whether it violates the provisions of laws, regulations, rules and tax regulatory documents of higher tax authorities;
(three) whether it violates the rules or procedures;
(four) other contents that need to be reviewed.
Thirty-third after examination, the tax regulatory documents exceed the authority, in violation of laws, regulations, rules and the provisions of the tax regulatory documents at a higher level, or the provisions are obviously inappropriate, the tax authorities at a higher level shall order the enacting organs to make corrections within a time limit.
The formulation organ shall make corrections on schedule, and report the handling situation to the tax authorities at the next higher level within 30 days from the date when it is ordered to make corrections within a time limit.
Thirty-fourth tax authorities that fail to file or file on time shall be notified by the tax authorities at the next higher level to file within a time limit; If it is still not submitted within the time limit, it shall be notified and ordered to make corrections within a time limit.
Article 35 If the relative person of tax administration thinks that the tax regulatory documents violate the provisions of tax laws, regulations and rules or the tax regulatory documents at a higher level, he may put forward written examination suggestions to the enacting organ or the tax authorities at a higher level, and the enacting organ or the tax authorities at a higher level shall deal with them in a timely manner according to law.
The tax authorities that have the right to formulate tax regulatory documents shall establish systems and mechanisms for handling objections.
Chapter v file cleaning?
Article 36 The enacting organ shall clean up the tax regulatory documents.
Cleaning adopts the method of combining daily cleaning with regular cleaning.
Thirty-seventh daily cleaning is the responsibility of the competent department of the tax authorities.
The competent business department shall, according to the needs of legislative changes and the development of tax work, clean up the tax regulatory documents at any time in accordance with the requirements of Article 18 of these Measures.
Thirty-eighth regular cleaning by the unified deployment of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), once every two years. The supervision department is responsible for organizing and leading, and the competent business department is responsible for the division of labor.
The competent business department shall list the catalogue of tax regulatory documents that need to be cleaned up within the prescribed time limit, and put forward the cleaning opinions; The regulatory authorities shall conduct a summary review of the document catalogue and clean-up opinions put forward by the competent business department.
Article 39 The enacting organ shall deal with the problems existing in the clearing of tax regulatory documents:
(a) in any of the following circumstances, it shall be declared invalid:
1. The execution time has expired;
2. Adjust the loss of the object.
(two) in the following circumstances, announced the revocation or abolition:
1. violates the provisions of the superior law;
2. It was abolished later.
(three) in any of the following circumstances, it shall be amended:
1. Conflicts with the tax regulatory documents of this organ;
2 copies of the tax regulatory documents with this organ;
3. There are loopholes in execution or it is difficult to operate.
Fortieth, the formulation organ shall promptly publish the results of the daily clean-up, and after the regular clean-up, uniformly publish the invalid, revoked or abolished documents or clauses.
Chapter VI Supplementary Provisions
Article 41 The interpretation, amendment or repeal of tax regulatory documents shall be implemented with reference to the relevant provisions of these Measures.
Article 42 These Measures shall come into force as of July, 2065438 1 day. The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Administration of Tax Normative Documents (for Trial Implementation) (Guo Shui Fa [2005] No.201) and the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Local Tax Regulations and Rules and Provisions for Filing Tax Normative Documents (Guo Shui Fa [2005]1994) shall be abolished at the same time.