On June 6, 2012, the Ministry of Supervision, the Ministry of Human Resources and Social Security, and the State Administration of Taxation jointly issued the "Penalty Regulations for Tax Violations of Violations of Laws and Disciplines" (hereinafter referred to as the "Penalty Regulations"). Since August 1 Effective from today. The promulgation of the "Penalty Regulations" is of great significance for further improving the accountability system for tax violations, ensuring the implementation of national tax laws and regulations, ensuring a market economic environment of fair competition, and safeguarding the socialist market economic order and the fundamental interests of the people. .

Taxation is an important means for the country to raise fiscal revenue and regulate the economy and distribution. In recent years, my country's taxation work has made remarkable achievements, making positive contributions to serving scientific development and building a well-off society in an all-round way. With the development of the situation, taxation work is facing more arduous tasks. It is necessary to formulate a special regulation to regulate the punishment of tax violations of laws and disciplines, further strengthen tax discipline, and investigate and deal with tax violations of laws and disciplines in a timely and effective manner.

The "Penalty Regulations" closely follow the actual situation of taxation work and stipulate 37 types of tax violations and disciplinary violations in 15 categories and the types and extent of applicable penalties. At the same time, in order to strengthen the cooperation between supervisory authorities and tax authorities in investigating and handling tax violations and disciplinary cases, a transfer system for tax violations and disciplinary cases has been established to effectively integrate forces and better maintain tax work order.

The three departments require that supervisory agencies, human resources and social security departments, and tax authorities at all levels must fully understand the importance of studying and implementing the "Penalty Provisions"; they must conscientiously perform their duties, give full play to their functions, and ensure that the "Penalty Provisions" Implementation of the Regulations; it is necessary to strengthen coordination and cooperation, support each other, and form synergy to jointly investigate and deal with cases of tax violations and disciplines; it is necessary to carefully study and find loopholes in the work, and urge relevant departments to establish regulations and systems, Improve management to fundamentally prevent and reduce tax violations.