Article 1 In order to strengthen the administration of tax collection, punish tax violations and promote the implementation of tax laws and regulations, these Provisions are formulated in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration, the Law of the People's Republic of China on Administrative Supervision, the Civil Service Law of People's Republic of China (PRC), the Regulations on the Punishment of Civil Servants of Administrative Organs and other relevant laws and administrative regulations.
Article 2 The leaders in charge and the persons directly responsible of units that violate tax laws and regulations, as well as individuals who violate tax laws and regulations, shall bear the disciplinary responsibility. Belong to the following personnel (hereinafter referred to as the relevant responsible personnel), by the appointment and removal organ or the supervisory organ in accordance with the management authority shall be punished according to law:
(1) Civil servants of administrative organs;
Personnel engaged in public affairs in organizations with public affairs management functions authorized by laws and regulations;
(3) Personnel engaged in public affairs in organizations entrusted by administrative organs to engage in public affairs management activities according to law;
(4) Persons appointed by administrative organs in enterprises, institutions and social organizations.
Where laws, administrative regulations, the State Council decisions and disciplinary provisions formulated by supervisory organs in the State Council and human resources and social security departments in the State Council have other provisions on punishment for tax violations, those provisions shall prevail.
Article 3 If the tax authorities and tax officials commit any of the following acts, the responsible persons concerned shall be given a warning or given a demerit; If the circumstances are serious, give a demerit or demotion; If the circumstances are serious, he shall be dismissed from his post:
(a) in violation of the statutory authority, conditions and procedures for industrial and commercial tax registration, change of tax registration or cancellation of tax registration;
(two) in violation of the provisions of the issuance and collection of special tax control equipment;
(3) Issuing tax payment vouchers and confiscation vouchers in violation of regulations;
(four) in violation of legal procedures for taxpayers to handle tax reduction and exemption, tax refund procedures.
Article 4 If the tax authorities and tax officials commit any of the following acts, the responsible persons concerned shall be given demerit or gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Selling, keeping and issuing special invoices for value-added tax and other invoices in violation of regulations, resulting in national tax losses or other adverse effects;
(two) in violation of the provisions of the tax payable, adjust the tax quota, resulting in the taxpayer's tax burden level is obviously unreasonable.
Article 5 If the tax authorities and tax officials commit any of the following acts, the responsible persons concerned shall be given a warning or given a demerit; If the circumstances are serious, give a demerit or demotion; If the circumstances are serious, he shall be dismissed from his post:
(a) in violation of the provisions of tax preservation and enforcement measures;
(2) Seal up and detain the houses and articles necessary for taxpayers and their dependents to maintain their lives.
Article 6 If the tax authorities and tax officials commit any of the following acts, the responsible persons concerned shall be given demerit or gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Failing to deal with tax violations within its jurisdiction or deliberately delaying the investigation and punishment, thus causing losses to the state tax revenue;
(two) favoritism, dereliction of duty, failure to collect or underpay the tax payable, resulting in losses to the state tax.
Article 7 If the tax authorities and tax officials violate the regulations and ask taxpayers or withholding agents to entrust tax agencies or designate tax agencies for them, the responsible persons concerned shall be given demerit or gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.
Article 8 If the close relatives of leading cadres of the tax authorities engage in tax-related intermediary activities within the business scope under their jurisdiction, and refuse to quit or obey the work adjustment after being dissuaded by their close relatives, they shall be given demerits or gross demerits; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.
Article 9 If a tax official commits one of the following acts, the relevant responsible person shall be given demerit or gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Violating the lawful rights and interests of citizens, legal persons or other organizations in the course of performing their duties;
(two) abuse of power, deliberately making things difficult for taxpayers and withholding agents;
(3) Retaliating against taxpayers, withholding agents and other informants who report or accuse tax violations.
Tenth tax authorities and tax officials have one of the following acts, the relevant responsible persons shall be given a demerit or a gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Asking for, accepting or occupying the property of taxpayers or withholding agents in the name of borrowing money;
(2) Purchasing goods from taxpayers within its jurisdiction at prices significantly lower than the market;
(3) Selling goods to taxpayers within its jurisdiction at prices significantly higher than the market;
(four) the use of authority to introduce business to taxpayers, to seek illegitimate interests;
(five) in violation of the provisions of the purchase and use of designated tax control devices for taxpayers.
Article 11 If the tax authorities privately divide, misappropriate, intercept or illegally occupy taxes, late fees, fines, or property sealed up or distrained, as well as tax payment guarantee property, the responsible persons concerned shall be punished with gross demerits; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.
Twelfth tax authorities and tax officials have one of the following acts, the relevant responsible persons shall be given a demerit or a gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Concealing, damaging, forging or altering the evidence of tax violation cases;
(2) Providing a false tax investigation letter;
(3) Issuing false tax-related certificates.
Thirteenth one of the following acts, the relevant responsible personnel, given a warning or demerit; If the circumstances are serious, give a demerit or demotion; If the circumstances are serious, he shall be dismissed from his post:
(a) in violation of the provisions of the examination and approval of tax incentives;
(2) Failing to show the tax payment certificate or tax exemption certificate as required when handling administrative registration, licensing, examination and approval for the parties concerned;
(3) Handling tax payment guarantee in violation of regulations;
(four) in violation of the provisions of the early collection, delay the collection of taxes.
Fourteenth one of the following acts, the relevant responsible personnel, given demerits or demerits; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(a) in violation of the provisions of laws and administrative regulations, apportion taxes;
(2) In violation of the provisions of laws and administrative regulations, making decisions that are inconsistent with tax laws and administrative regulations, such as tax collection, suspension or tax reduction, tax exemption, tax refund and overdue tax.
Article 15 Whoever fails to perform the obligation of withholding and collecting taxes according to law, thus causing losses to the national tax revenue, shall be given a demerit or a gross demerit; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.
Article 16 Those who collect taxes without the authorization of the tax authorities according to law, or those who are authorized by the tax authorities according to law but fail to collect taxes in accordance with the provisions of relevant laws and administrative regulations, shall be given a warning or given a demerit. If the circumstances are serious, give a demerit or demotion; If the circumstances are serious, he shall be removed from his post.
Seventeenth one of the following acts, the relevant responsible person, given disciplinary sanctions; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, be dismissed:
(1) Providing bank accounts, invoices, vouchers or convenient conditions for taxpayers and withholding agents in violation of regulations, resulting in non-payment or underpayment of taxes or defrauding the state of export tax rebates;
(2) Informing taxpayers and withholding agents to provide convenience for them or to help them evade tax administrative punishment in other forms;
(three) tax evasion, refusal to pay taxes, tax evasion or defrauding export tax rebates;
(4) Forging, altering or illegally buying or selling invoices;
(5) Intentionally using forged, altered or illegally traded invoices, resulting in adverse consequences.
Tax officials who commit the acts listed in Item (2) of the preceding paragraph shall be given a heavier punishment.
Eighteenth people who are not satisfied with the punishment decision may apply for review or appeal in accordance with the provisions of the Administrative Supervision Law of the People's Republic of China, the Civil Service Law of People's Republic of China (PRC) and the Regulations on the Punishment of Civil Servants of Administrative Organs.
Nineteenth appointment and removal organs, supervisory organs and tax administrative departments to establish a case transfer system.
The appointment and removal organ and the supervisory organ shall, when investigating cases of tax violation and discipline, promptly transfer the relevant case materials to the competent tax administrative department if they think that they should be handled by the competent tax administrative department. The competent tax administrative department shall promptly investigate and deal with it according to law, and inform the appointment and removal organ and the supervisory organ of the results in writing.
When the competent tax administrative department investigates and deals with cases of illegal tax administration, if it thinks that it should be punished by the appointment and removal organ or the supervisory organ, it shall promptly transfer the relevant case materials to the appointment and removal organ or the supervisory organ. The appointment and removal organ or the supervisory organ shall promptly investigate and deal with it according to law, and inform the competent tax administrative department in writing of the results.
Twentieth tax violations, should be given disciplinary sanctions, handed over to the party's discipline inspection organs. Suspected of a crime, transferred to judicial organs for criminal responsibility according to law.
Article 21 Violations of customs duties, tonnage taxes and customs taxes shall be dealt with in accordance with laws, administrative regulations and relevant disciplinary provisions.
Article 22 The Ministry of Supervision, Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China shall be responsible for the interpretation of these Provisions.
Twenty-third the provisions shall come into force as of August 0, 2002.