1, major tax administrative punishment cases, specific standards shall be formulated by the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning according to local conditions, and reported to State Taxation Administration of The People's Republic of China for the record.

2. According to the Interim Measures for the Supervision and Administration of Major Tax Violations.

3. Issue a case confirmation opinion at the request of the supervisory and judicial organs.

4. Cases to be transferred to public security organs.

5, the members of the judicial committee that the case is significant and complicated, need to be tried.

6. Other cases that need to be tried by the judicial committee.