Legal basis:
Article 2 of the Interim Measures for Rewarding Taxpayers for Reporting Tax Violations
The term "tax violations" as mentioned in these Measures refers to the tax violations of taxpayers and withholding agents and other tax violations listed in these Measures. Reporting tax violations is a voluntary act of units and individuals.
Article 4 of the Interim Measures for Rewarding Taxpayers for Reporting Tax Violations
The incentive funds of the State Taxation Bureau system shall be truthfully disbursed from the special funds for tax inspection and handling cases allocated by the Ministry of Finance in State Taxation Administration of The People's Republic of China, and the incentive funds of the Local Taxation Bureau system shall be truthfully disbursed from the special funds for tax inspection and handling cases allocated by the finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The distribution of reward funds for reporting shall be implemented in accordance with the relevant provisions of the financial treasury management system.
Measures for Reporting Tax _ Illegal Tax _ Temporary Incentives
Article 1 These Measures are formulated in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation, in order to encourage the reporting of tax violations.
Law.
Article 2 The term "tax violations" as mentioned in these Measures refers to the tax violations of tax obligations and withholding obligations and other tax violations listed in these Measures.
Because.
It is the wish of units and individuals to report tax violations.
Article 3 The tax authorities shall, in accordance with these Measures, reward the units and individuals whose real names report tax violations to the tax authorities and are verified.
Encourage. But in any of the following circumstances, no reward will be given:
(_) Anonymous reporting of tax violations _ _, or the reporting method proves its authenticity _ _;
(_) reporting _ failing to provide clues about tax violations, or obtaining tax violations by theft, fraud or other means prohibited by laws and administrative regulations.
_ evidence;
(3) The contents of the report are vague and lack factual basis;
(four) the clues provided by the report are related to the tax violations investigated and dealt with by the tax authorities;
(five) the reported tax violations have been discovered by the tax authorities or are under investigation by the tax authorities;
(six) the units and individuals that have committed tax violations have reported their tax violations to the tax authorities before being reported;
(seven) the state organs _ _ to facilitate access to _ _ information to report tax violations;
(_) Informing that it is illegal to obtain tax from state organs or members of state organs;
(nine) other circumstances stipulated in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).