The tax department regulations formulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) do not belong to the tax regulatory documents mentioned in these Measures. Article 3 These Measures shall apply to the drafting, examination, decision, publication, filing and clearing of tax regulatory documents. Article 4 The formulation of tax regulatory documents shall adhere to the principles of science, democracy, openness and unity, conform to the provisions of laws, regulations, rules and tax regulatory documents at higher levels, and follow the formulation rules and procedures stipulated in these Measures. Article 5 Tax regulatory documents shall not set matters such as tax collection, suspension, tax reduction, tax exemption, tax refund and tax payment, administrative license, administrative penalty, administrative compulsion, administrative fees and other matters that shall not be set by tax regulatory documents. Article 6 The tax authorities at the county level shall formulate tax regulatory documents in accordance with the explicit authorization of laws, regulations and rules or tax regulatory documents of tax authorities at or above the provincial level; If it is really necessary to formulate tax regulatory documents without authorization, it shall be submitted to the tax authorities at the next higher level for formulation.
Internal organs, dispatched offices and temporary institutions of tax authorities at all levels shall not formulate tax regulatory documents in their own names. Chapter II Formulation of Rules Article 7 Tax regulatory documents may use names such as "measures", "regulations", "regulations" and "rules", but they may not be called "regulations", "implementation rules", "notice" or "reply".
If the reply made by the tax authorities at higher levels to the application of laws, regulations, rules or tax regulatory documents to the specific matters of the tax authorities at lower levels needs to be universally applicable, tax regulatory documents shall be formulated separately in accordance with the formulation rules and procedures stipulated in these Measures. Eighth tax regulatory documents shall, according to the needs, clearly define the purpose and basis, scope of application and subject, rights and obligations, specific norms, operating procedures, implementation date or validity period. Ninth tax regulatory documents should be specific and clear, with strict internal logic, standardized, concise and accurate language, avoiding ambiguity and operability. Tenth tax regulatory documents can be expressed in articles or paragraphs.
Tax regulatory documents expressed by articles need to be divided into chapters, sections, articles, paragraphs, items and items. Chapters and sections should have titles, and the serial numbers of chapters, sections and articles should be expressed in chinese numerals in turn; The paragraph has no number; The serial number of the project is indicated by chinese numerals with brackets in turn; The destination serial number is represented by Arabic numerals in turn. Article 11 If the tax authorities at higher levels need the tax authorities at lower levels to refine the specific operational provisions of regulations and tax regulatory documents, they may authorize the tax authorities at lower levels to formulate specific implementation measures.
The authorized tax authorities shall not delegate the authorized powers to other authorities. Twelfth tax regulatory documents shall be interpreted by the enacting body. The enacting organ shall not grant the right to interpret tax regulatory documents to its internal organs or lower tax authorities.
In any of the following circumstances, the tax regulatory documents shall be explained in a timely manner:
(a) the provisions of the tax regulatory documents need to be further clarified;
(two) after the formulation of the tax regulatory documents, there are new situations that need to be clearly applied.
When applying the tax regulatory documents formulated by the tax authorities at higher levels, the tax authorities at lower levels think that there is one of the circumstances stipulated in the second paragraph of this article, and shall submit the explanations to the enacting authorities. Thirteenth tax regulatory documents are not retroactive, except for special provisions made to better protect the rights and interests of tax administrative counterparts. Fourteenth tax regulatory documents shall come into force 30 days after the date of promulgation.
If the tax regulatory documents are not implemented immediately after promulgation, which hinders the implementation, they can be implemented as of the date of promulgation.
Tax regulatory documents implemented in coordination with laws, regulations, rules or superior decisions, if the implementation date needs to be consistent with the aforementioned documents, are not subject to the time limit stipulated in the first and second paragraphs of this article. Chapter III Formulation Procedures Article 15 Tax regulatory documents shall be drafted by the competent business department of the formulation organ. If the content involves more than two departments, the person in charge of the formulation organ shall designate the lead drafting department. Article 16 Departments or personnel engaged in policies and regulations of tax authorities at all levels (hereinafter referred to as "policies and regulations departments") are responsible for reviewing tax regulatory documents, including legality review and conformity assessment of WTO rules.
Tax regulatory documents that have not been reviewed by the department of policies and regulations shall not be reviewed by the general office (room), and the person in charge of the formulation organ shall not issue them.