1. Scope and types of tax administrative punishment

2. Tax administrative punishment power

3. Procedure classification of tax administrative punishment

4. Limitation of tax administrative punishment

Second, the procedure.

1. summary procedure

2. General procedure

Third, the hearing procedure.

1. Holding of the hearing

2. Decision making and implementation

3. Rights and obligations of the parties to the hearing

4. Conditions for hearing

5. Apply for a hearing

Four, the implementation of tax administrative punishment

1. Pay a fine at the bank.

2. Collect fines on the spot

3. Legal liability

4. Reconsideration and litigation

Edit this paragraph 1. Overview of tax administrative punishment

Scope and types of tax administrative punishment

Tax administrative punishment is a specific administrative act that the tax authorities punish taxpayers, withholding agents, tax payment guarantors and other parties (hereinafter referred to as parties) who have a direct interest in tax administrative punishment in accordance with the relevant provisions of tax laws, regulations and rules. Including all kinds of fines and other administrative penalties stipulated by tax laws, regulations and rules, all belong to the scope of tax administrative penalties.

Tax administrative punishment right

According to the provisions of Article 74 of the People's Republic of China (PRC) Tax Collection and Management Law, a fine of less than 2,000 yuan may be decided by the tax office. Other tax administrative penalties shall be decided by the tax authorities at or above the county level.

Procedure classification of tax administrative punishment

Tax administrative punishment is divided into summary procedure, general procedure and hearing procedure according to the amount of fine.

1. If the tax authorities impose a fine of less than 50 yuan on individual citizens and a fine of less than 1000 yuan on legal persons and other organizations, they shall be punished on the spot by summary procedure.

2. Other punishments other than summary procedure shall be subject to general procedure.

3. The tax authorities shall impose a fine of more than 2,000 yuan on citizens and a fine of more than 10000 yuan on legal persons or other organizations, and the hearing procedure shall apply.

Limitation of tax administrative punishment

According to the first paragraph of Article 29 of the Administrative Punishment Law of the People's Republic of China, if no illegal act is found within two years, no administrative punishment will be imposed. Except as otherwise provided by law.

According to the provisions of Article 86 of the Law of People's Republic of China (PRC) on Tax Collection and Management, if an act that violates tax laws and administrative regulations and should be given administrative punishment is not discovered within five years, no administrative punishment will be given.

The provisions of the Administrative Punishment Law of the People's Republic of China shall apply to the illegal acts that occurred before April 30th, 20001year, and the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration shall apply to the illegal acts that occurred after May 30th, 20001year.

According to the second paragraph of Article 29 of the Administrative Punishment Law of the People's Republic of China, the above-mentioned time limit shall be counted from the date when the illegal act occurs, and if the illegal act has a continuous or continuous state, it shall be counted from the date when the act ends.

Edit this paragraph II. procedure

summary procedure

Summary procedure of tax administrative punishment is an applicable procedure for tax authorities to impose a fine of less than 50 yuan on individual citizens and a fine of less than 1000 yuan on legal persons and other organizations, also known as "punishment on the spot".

1. If the tax authorities impose a fine of 1000 yuan on individual citizens and 1000 yuan on legal persons and other organizations, before making a decision on administrative punishment, they shall inform the parties concerned of the facts, reasons and basis for making the decision on administrative punishment on the spot, and inform them of their rights according to law. Law enforcement officers of tax authorities shall listen to the statements and arguments of the parties on the spot, 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.

Two, law enforcement officers to make a decision on tax administrative punishment on the spot, it shall show the law enforcement identity documents to the parties, fill in the predetermined format, number of tax administrative punishment decision. The decision on tax administrative punishment shall specify the illegal acts of the parties concerned, the basis of administrative punishment, the amount, time and place of the fine and the name of the tax authorities, and shall be signed or sealed by law enforcement officers. The decision on tax administrative punishment shall be delivered to the parties on the spot.

Three, the parties shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit prescribed by the tax authorities.

In any of the following circumstances, law enforcement officers may collect fines on the spot:

1, and a fine of less than 20 yuan shall be imposed according to law;

2, it is difficult to implement after it is not collected on the spot;

3, in remote, water, traffic inconvenience areas, the parties have difficulty in paying the fine to the designated bank, the parties proposed to pay on the spot.

4. When collecting fines on the spot, law enforcement officers must issue a receipt for fines issued by the financial departments of provinces, autonomous regions and municipalities directly under the Central Government to the parties concerned; If a receipt for the fine uniformly issued by the financial department is not issued, the party concerned has the right to refuse to pay the fine.

General procedure

The tax authorities shall impose penalties other than a fine of less than 50 yuan on individual citizens and a fine of less than 1 000 yuan on legal persons and other organizations, and the general procedures shall apply.

First, when the tax authorities apply general procedures to impose administrative punishment on citizens, legal persons and other organizations, they should inform the parties of the facts, reasons and basis for making the decision on administrative punishment before making the decision on administrative punishment, and inform them of their right to make statements and defenses.

Second, if the parties request statements and arguments, they should make statements and arguments to the tax authorities within 3 days from the date of receiving the Notice of Tax Administrative Punishment. Statements and defenses can be made orally or in writing. The tax authorities may record oral statements and arguments. After verification, the parties shall sign or seal the hearing statement and defense record.

Three, the tax authorities shall examine 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. The tax authorities shall not aggravate the punishment because of the statements or defenses of the parties.

Four, the tax authorities shall, after listening to the statements, arguments and review of the parties, or after the parties give up their statements and arguments, make a decision on tax administrative punishment and serve it on the parties for signature. The decision on tax administrative punishment shall specify the following items:

1. Name and address of the party concerned;

2. Facts and evidence in violation of laws, regulations or rules;

3, the types and basis of administrative punishment;

4, the way and time limit of administrative punishment;

5, refuses to accept the decision on administrative punishment, the way and time limit for applying for administrative reconsideration or bringing an administrative lawsuit;

6. The name of the tax authority that made the punishment decision and the date of making the decision.

7. The written decision on administrative punishment must be stamped with the seal of the tax authority that made the decision on administrative punishment.

Five, the parties shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit prescribed by the tax authorities. In remote, water and inaccessible areas, if it is difficult for a party to pay a fine to a designated bank, the tax authorities and their law enforcement officers may collect the fine on the spot at the request of the party.

Edit the third paragraph. Hearing procedure

Hold a hearing

The tax authorities shall hold a hearing within 15 days after receiving the parties' application for hearing, and send the notice of hearing to the parties 7 days before the hearing is held, informing them of the time and place of the hearing, the name of the hearing host and related matters. The hearing was held in public. Because the case involves state secrets, commercial secrets or personal privacy, if the parties request not to hold it in public, it may not be held in public. If the parties consider that the presiding hearer has a direct interest in the case, they have the right to apply for withdrawal. The application for withdrawal shall be submitted to the tax authorities 3 days before the hearing, and the reasons shall be explained. Whether the presiding hearer withdraws or not shall be decided by the tax authorities that organize the hearing. The parties may apply for review of the decision to reject the application for withdrawal.

Public hearing, allowing the masses to attend. With the permission of the presiding hearer, the audience can express their opinions.

The parties concerned or their agents shall attend the hearing in accordance with the notice of the tax authorities. Failure to participate in the hearing without justifiable reasons shall be deemed as a waiver of the right to the hearing. The hearing is over.

Decision making and implementation

First, after the hearing, the tax authorities shall examine 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. The tax authorities cannot increase the punishment because the parties request a hearing.

Second, after the tax authorities examine the statements and defenses of the parties to the hearing, or after the parties give up their statements and defenses, they shall make a decision on tax administrative punishment and serve it on the parties for signature. The decision on tax administrative punishment shall specify the following items:

1. Name and address of the party concerned;

2. Facts and evidence in violation of laws, regulations or rules;

3, the types and basis of administrative punishment;

4, the way and time limit of administrative punishment;

5, refuses to accept the decision on administrative punishment, the way and time limit for applying for administrative reconsideration or bringing an administrative lawsuit;

6. The name of the tax authority that made the punishment decision and the date of making the decision.

7. The written decision on administrative punishment must be stamped with the seal of the tax authority that made the decision on administrative punishment.

Three, the parties shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit prescribed by the tax authorities. In remote, water and inaccessible areas, if it is difficult for a party to pay a fine to a designated bank, the tax authorities and their law enforcement officers may collect the fine on the spot at the request of the party.

Rights and obligations of the parties in the hearing

First, the parties enjoy the following rights in the hearing:

1, has the right to attend the hearing and entrusts 1 ~ 2 agent to attend the hearing. If a party entrusts an agent to participate in the hearing, it shall issue a power of attorney, and indicate the authority and time limit of the agent; During the hearing, if the parties think that the entrusted agent cannot correctly perform the agency responsibilities, they have the right to suspend the entrusted agent, and the suspension of the entrusted agent shall be announced to the host;

2. Have the right to fully express opinions on the facts and evidence related to this case. You can produce relevant evidence, ask your own witnesses to testify and ask for cross-examination;

3. The parties have the right to waive the hearing. If a party requests to abandon the hearing, it shall notify the tax authorities in writing one day in advance;

4. During the hearing, if necessary, the parties may request to suspend or postpone the hearing, and whether it is allowed or not shall be decided by the host; The parties have the right to waive the right of defense and cross-examination. If a party waives the right of defense and cross-examination, it shall make a statement to the host. If a party withdraws from the hearing without the permission of the presiding hearer, it shall be deemed as giving up his rights;

5. If the parties think that there are omissions or errors in the transcripts of the hearing, they may request supplements or corrections, and may indicate their opinions.

Two, the parties have the following obligations in the hearing:

1, observe the discipline of the venue;

2. Obey the host, and do not speak, ask questions or interrupt the other party without the host's permission;

3, have the obligation to answer the host's inquiry and produce relevant evidence;

4. Speak in a civilized language, respect each other, and do not use foul language to slander, insult or personally attack others;

5. After confirmation, the record of the hearing shall be signed or sealed.

6. If the tax authorities consider it necessary to conduct supplementary investigation on the facts and evidence of this case, the parties concerned have the obligation to cooperate and support.

Hearing conditions

If the tax authorities impose a fine of more than 2,000 yuan (inclusive) on citizens and a fine of more than10,000 yuan (inclusive) on legal persons or other organizations, the hearing procedure shall apply, and the parties have the right to request a hearing.

Where the tax authorities impose an administrative penalty of more than 2,000 yuan on citizens or more than10,000 yuan on legal persons or other organizations, before making a decision on administrative penalty, they shall inform the parties of the facts, reasons and basis for making the decision on administrative penalty, and inform them of their right to request a hearing.

Apply for a hearing

If a party requests a hearing, it shall submit a written application for hearing to the tax authorities within 3 days from the date of receiving the Notice of Tax Administrative Punishment. If it is not put forward within the time limit, it shall be deemed as a waiver of the right to hearing. If the parties delay the hearing due to force majeure or other special circumstances, they may apply for an extension within 5 days after the obstacle is removed. Whether to approve or not is decided by the tax authorities.

The application for hearing shall include the following contents:

1. Name, domicile, tax registration number, name and position of legal representative of the party concerned; If the party concerned is an individual citizen, the name, domicile and ID number of the party concerned shall be stated;

2. If there is an agent, it shall specify the unit, name, contact information (address, telephone number and paging) and agency authority of the agent, and attach a power of attorney;

3. Cause of action and reasons for hearing;

4. Explain whether the case involves state secrets, commercial secrets or personal privacy;

5. Sign by both parties.

Edit the fourth paragraph. Execution of tax administrative punishment

Pay a fine at the bank

According to the Administrative Punishment Law of the People's Republic of China, the tax authorities that make the decision on fines should be separated from the institutions that collect fines. The tax authorities that have made the decision on tax administrative punishment and their law enforcement officers shall not collect the fines themselves. The parties concerned shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit prescribed by the tax authorities. The designated bank may be the account-opening bank of the party concerned or the bank designated by the tax authorities.

Collect a fine on the spot

Under any of the following circumstances, law enforcement officers of tax authorities may collect fines on the spot:

1, punished on the spot by summary procedure, and fined below 20 yuan according to law;

2, the application of summary procedures on the spot punishment, not on the spot after the collection is difficult to implement;

3, in remote, water, traffic inconvenience areas, the parties have difficulty in paying the fine to the designated bank, the parties apply for payment on the spot.

If law enforcement officers collect fines on the spot, they must issue a receipt for fines uniformly issued by the financial departments of provinces, autonomous regions and municipalities directly under the Central Government to the parties concerned; If a receipt for the fine uniformly issued by the financial department is not issued, the party concerned has the right to refuse to pay the fine.

Legal liability

If a party fails to perform the decision on administrative punishment within the time limit, the tax authorities that made the decision on administrative punishment may take the following measures:

1. If the fine is not paid at maturity, a late fee of 3% of the fine amount will be added every day;

2. Auction the sealed-up or detained property according to law or allocate frozen deposits to offset the fine;

3. Apply to the people's court for compulsory execution.

Administrative reconsideration and administrative litigation

Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.

(1) Tax administrative reconsideration

1. Scope of reconsideration

(1) Tax collection behavior made by tax authorities;

(2) The tax authorities order taxpayers to provide tax payment guarantees;

(3) Tax preservation measures taken by the tax authorities;

(four) the tax authorities failed to lift the tax preservation measures in time, causing losses to taxpayers and other legitimate rights and interests;

(five) tax enforcement measures taken by the tax authorities;

(six) the tax administrative punishment made by the tax authorities;

(seven) the tax authorities refused to deal with or reply according to law;

(8) The notice issued by the tax authorities to the exit administration authorities to stop the exit behavior;

(nine) other specific tax administrative acts made by the tax authorities.

2. Jurisdiction for reconsideration

If he refuses to accept the specific tax administrative act made by the local taxation bureau below the provincial level, he shall apply to the local taxation bureau at the next higher level for reconsideration; Refuses to accept the specific administrative act made by the Provincial Local Taxation Bureau, and applies for reconsideration to the People's Republic of China (PRC) State Taxation Bureau or the provincial people's government.

3. Applicant

Taxpayers and other taxpayers who believe that a specific administrative act of a local tax authority infringes upon their legitimate rights and interests may apply to the tax administrative reconsideration organ for reconsideration according to law.

4. Defendant

If a taxpayer or other taxpayer refuses to accept a specific administrative act of a tax authority and applies for administrative reconsideration, the tax authority that made the specific administrative act is the respondent.

5. Application for tax administrative reconsideration

(1) Taxpayers and other taxpayers who are dissatisfied with the tax collection behavior made by the tax authorities shall first apply for administrative reconsideration to the reconsideration organ, and then bring a lawsuit to the people's court if they are dissatisfied with the reconsideration decision.

To apply for administrative reconsideration, you must first pay or remit the tax, late payment fee or provide corresponding guarantee according to the tax amount and time limit determined by the tax authorities according to laws and administrative regulations, and then you can apply for administrative reconsideration within 60 days from the date of receiving the payment voucher issued by the tax authorities.

(2) If the applicant refuses to accept other specific tax administrative acts made by the tax authorities except tax collection, he may apply for administrative reconsideration or bring an administrative lawsuit directly to the people's court.

6. Handling of reconsideration application

(1) not accepted.

For an application for reconsideration that does not meet the statutory requirements, the tax authorities must make a "ruling on inadmissibility of reconsideration" within 5 working days from the date of receiving the application for administrative reconsideration, inform the applicant in writing of the reasons and the right to appeal, and serve it on the applicant.

(2) Accept

For an application for reconsideration that meets the statutory requirements, the tax authorities must make a notice of acceptance of reconsideration within 5 working days from the date of receiving the application for administrative reconsideration, and inform the applicant in writing to accept the reconsideration from the date of receiving the application.

7. Basis for reconsideration review

In handling reconsideration cases, the reconsideration organ shall take laws, administrative regulations, local regulations and rules as well as universally binding decisions and orders formulated and issued by higher authorities according to law as the basis.

8. Withdraw the application for reconsideration

Before the administrative reconsideration decision is made, if the applicant requests to withdraw the application for administrative reconsideration, he may withdraw it after explaining the reasons; If the application for administrative reconsideration is withdrawn, the administrative reconsideration shall be terminated.

9 after the administrative reconsideration decision is made.

The reconsideration organ shall make an administrative reconsideration decision within 60 days from the date of accepting the application.

10. Types of administrative reconsideration decisions

(1) Maintain the decision;

(2) Time limit for fulfilling the decision;

(three) the decision of revocation, alteration or confirmation;

(4) the decision to order compensation.

1 1. The effectiveness of the reconsideration decision

Once the decision of tax administrative reconsideration is served, it will take legal effect.

(2) Tax administrative litigation

1. Citizens, legal persons or other organizations have the right to bring a lawsuit to the people's court if they think that the specific administrative act of the staff of the tax authorities infringes upon their legitimate rights and interests.

2. If the applicant refuses to accept the reconsideration decision, he may bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision.

3. If the applicant brings a lawsuit directly to the people's court, it shall do so within 3 months from the date of knowing the specific administrative act.

4. Administrative regulations, rules or decisions and orders with universal binding force formulated and promulgated by administrative organs do not belong to the scope of administrative litigation of the people's courts.

(3) Tax administrative compensation

1. Scope of compensation

Administrative compensation caused by tax authorities and their staff infringing on the property rights of taxpayers and other taxpayers when exercising their functions and powers. Taxpayers and other taxpayers have the right to receive compensation if the specific administrative acts of tax authorities and their staff are under any of the following circumstances and cause damage:

(1) collecting taxes and late fees in violation of tax laws and regulations;

(two) the illegal implementation of tax administrative punishment;

(three) the illegal implementation of tax preservation measures and enforcement measures;

(4) Tax omission causes damage;

(5) Damage caused by ultra vires acts of tax authorities and their staff (including damage to personal rights);

(6) Other illegal acts.

2. Claimant

Victims who request administrative compensation because the tax authorities and their staff illegally exercise their functions and powers and infringe upon the legitimate rights and interests of taxpayers and other taxpayers.

3. The organ liable for compensation

(1) Where the local tax authorities and their staff infringe upon the legitimate rights and interests of citizens, legal persons or other organizations by exercising their administrative functions and powers, the local tax authorities shall be the organ liable for compensation.

(2) After reconsideration by the local tax administrative reconsideration organ, the local tax organ that initially caused the infringement shall be the organ liable for compensation. However, if the reconsideration decision of the tax administrative reconsideration organ aggravates the damage, the local tax reconsideration organ shall perform the obligation of compensation for the aggravated part.

4. Time limit for applying for compensation

The limitation for the claimant to claim compensation is two years, counting from the date when the state organs and their staff members exercise their functions and powers and are found to be illegal according to law, but the detention period is not counted.

5. The way of tax administrative compensation.

When claiming compensation, the claimant shall first make a claim to the tax authorities with compensation obligations, or make a claim for compensation together with the application for administrative reconsideration and administrative litigation.

6. Time limit for making compensation decision

The local tax authorities with the obligation to pay compensation shall make a compensation decision within two months from the date of accepting the application. If the compensation is not paid within the time limit or the claimant disagrees with the amount of compensation, the claimant may bring a lawsuit to the people's court within three months from the date of expiration of the time limit.

7. Compensation method

The way of tax administrative compensation adopts the principle of paying compensation, supplemented by returning property and restoring the original state.

The owner of a supermarket was found to have lost my book by the State Taxation Bureau. The above turnover income is about 3500 yuan a day, and the turnover for one * * * three years is in the book, and the turnover for three years is * * * 4 million. And declare 7,500 yuan per month, which is equivalent to paying 300 yuan's national tax every month. How will the IRS handle this situation? I declare it myself, not a tax! The notebook found is written like this, what is the turnover of the current month, what is the total purchase amount, and how much cash is left in the safe. This has been checked for three years, what will happen!

1, in addition to reconfirming the value-added tax that should be paid for accounting your sales, you should also be fined 0.5 to 5 times of the value-added tax that has not been accounted for, and at the same time, you should be fined 0.5 to 5 times of the value-added tax every day.

2. Criminal responsibility (the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10000 yuan, or the tax authorities have given tax evasion punishment twice for tax evasion, and they are sentenced to fixed-term imprisonment of not more than three years or criminal detention; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 654.38+10,000 yuan, which shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years. )