Chapter I General Principles
first
In order to protect the legitimate rights and interests of taxpayers, standardize the handling of tax service complaints, and build a harmonious relationship between tax collection and payment, these measures are formulated in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Management.
second
Taxpayers (including withholding agents, the same below) think that the tax authorities and tax personnel have infringed upon their legitimate rights and interests in the process of tax payment services and lodge complaints with the tax authorities. The tax authorities shall handle the complaints of taxpayers and these Measures shall apply.
essay
Complaints about tax service shall be objective and true, and shall not be fabricated or distorted, and shall not falsely accuse or frame others.
Article 4
Tax authorities at all levels must adhere to the principles of legality, fairness and timeliness in handling tax service complaints, and strengthen their sense of responsibility and service.
Article 5
The tax service management department of the tax authorities at or above the county level shall specifically handle tax service complaints, be responsible for accepting and investigating tax service complaints, and draft handling opinions.
Article 6
Tax authorities at all levels shall be equipped with specialized personnel to handle tax service complaints, so as to ensure the smooth development of tax service complaints.
chapter two
What is the scope of tax service complaints?
Article 7
Tax service complaint refers to the taxpayer's complaint that the tax authorities and tax officials fail to provide relevant services in tax law publicity, tax consultation, tax service and taxpayer's rights and interests protection.
Article 8
Tax law publicity complaints refer to the complaints that taxpayers are not timely, comprehensive and accurate in publicizing various tax laws, regulations, rules, tax policies and tax management systems involving taxpayers to tax authorities and tax personnel. Specifically including:
(1) In accordance with the principle of "whoever formulates it shall publish it", the tax authorities that have the obligation to publish tax policies and collection and management systems fail to publish tax policies and collection and management systems to the public in a timely manner within the prescribed time limit;
(two) the competent tax authorities did not promptly and comprehensively publicize the new tax policy and collection and management system to taxpayers within their jurisdiction;
(3) There are mistakes in the propaganda and interpretation of tax policies and collection and management systems by tax authorities and tax personnel.
Article 9
Tax consultation complaint refers to the taxpayer's complaint that the tax authorities and tax officials have not answered the tax-related questions they consulted in time and accurately. Specifically including:
(a) the tax authorities and tax officials failed to reply to the taxpayer's tax-related consultation within the prescribed time limit;
(two) the tax authorities and tax officials made a wrong answer to the taxpayer's tax-related consultation;
(3) shirking or otherwise failing to answer the consulting questions that should be answered within the scope of duties of the unit or the personnel of this post;
(four) the tax personnel who have received tax consultation have not fulfilled the responsibility of first inquiry.
Article 10
Tax service complaints refer to the complaints made by taxpayers about the nonstandard, inconvenient, inefficient and uncivilized tax process of tax authorities and tax personnel. Specifically including:
(a) taxpayers, tax authorities, tax personnel in handling tax-related examination and approval and tax administrative licensing matters, the application materials submitted are incomplete or do not meet the statutory form, and fail to fulfill the one-time notification obligation;
(2) The tax authorities fail to complete the accepted tax administrative license or tax-related examination and approval items within the time limit prescribed by laws and administrative regulations;
(3) When collecting taxes, tax authorities and tax officials fail to issue tax payment vouchers and tax payment certificates to taxpayers in accordance with regulations;
(four) the working language and working attitude of tax officials do not meet the requirements of civilized norms.
Article 11
The complaint of taxpayer's rights and interests protection refers to the taxpayer's complaint against the legitimate rights and interests of the tax authorities in the process of implementing tax policies and tax management. Specifically including:
(a) the tax authorities have repeatedly asked taxpayers to submit the same tax-related information in the process of tax collection and inspection;
(2) The same tax authority, in violation of relevant documents or public commitments, conducts more than one tax assessment or more than two tax inspections on the same taxpayer in a tax year;
(three) the tax authorities did not hold a hearing on the administrative punishment to be given to the taxpayer at the request of the taxpayer;
(4) When the tax authorities detain taxpayers' commodities, goods or other property, they fail to issue receipts as required; Failing to disclose the taxpayer's list of commodities, goods or other property in accordance with the provisions; Or failing to return the goods, goods or other property of the taxpayer that has been sealed up or detained in time in accordance with the provisions;
(5) The taxpayer is dissatisfied with the after-sales service quality of the system software popularized and used by the tax authorities or the tax control devices popularized and installed;
(six) the tax authorities and tax personnel have other acts that infringe upon the legitimate rights and interests of taxpayers.
chapter three
Submit and accept?
Twelfth taxpayers' complaints about tax services should generally be based on real names. Complaints can be made in written or oral form.
Article 13
Where a taxpayer makes a written complaint, the following items shall be specified in the complaint materials:
(1) The name, address and contact information of the complainant;
(2)
The name of the complained unit or the complained individual and its subordinate unit;
(three) the complaint request, the main facts and reasons;
(4)
Signature or seal of the complainant.
Where a taxpayer makes an oral complaint, it shall also explain the contents of items (1) to (3) of the preceding paragraph, and may sign and seal it if conditions permit. When informing taxpayers, the tax authorities may record the contents of complaints.
Article 14
Taxpayers' complaints against tax authorities should be submitted to the tax authorities at the next higher level.
Complaints against the staff of tax authorities may be made to their local tax authorities or the tax authorities at the next higher level.
Article 15
If a specific administrative act has been applied for tax administrative reconsideration or tax administrative litigation, and has been accepted according to law, it shall not complain about tax service at the same time. However, if the specific administrative act also involves the tax service attitude, you can complain about the tax service attitude.
Article 16
The tax authorities shall accept tax service complaints that meet the following conditions:
(a) the scope of the complaint conforms to the provisions of these measures;
(two) the taxpayer makes a real-name complaint, and the complaint materials meet the requirements of Article 13 of these Measures;
(three) although the taxpayer makes an anonymous complaint, the facts of the complaint are clear, the reasons are sufficient, there is a clear respondent, and the content of the complaint is typical;
(four) the tax service complaints transferred by the higher tax authorities and relevant government departments.
Article 17
After receiving the complaint, the tax authorities shall review it within 3 working days and decide whether to accept it or not, and deal with it in the following ways respectively:
(a) complaints in accordance with the provisions of the scope of acceptance, belonging to the tax authorities, in accordance with the provisions of the investigation and handling;
(2) If the complaint meets the prescribed scope of acceptance, but it is not under the jurisdiction of the tax authorities, it shall be transferred to the relevant tax authorities for handling according to the principle of "territorial management and graded responsibility";
(three) complaints beyond the scope of these measures shall be referred to the competent authorities for investigation and handling in accordance with relevant regulations.
Article 18
The tax authorities shall establish a tax service complaint registration system, and record the acceptance time, complainant, respondent, contact information, complaint content, acceptance and processing results of the complaint.
Article 19
The tax authorities shall inform the complainant of the tax service complaints that meet the requirements after examination and acceptance.
For real-name complaints that are not accepted, the Notice of Non-acceptance of Tax Service Complaints should be filled out, explaining the reasons for non-acceptance, and giving a written feedback to taxpayers.
Article 20
After receiving a complaint, the tax authorities fail to make a decision of rejection within the time limit stipulated in Article 17 of these Measures, or refer it to the relevant departments for handling, and it shall be deemed to be accepted from the date of receiving the complaint.
Article 21
If the tax authorities at a higher level think that the tax authorities at a lower level should accept the complaint but not accept it or the reasons for not accepting it are untenable, they may order it to accept it.
If the tax authorities at higher levels deem it necessary, they may directly accept the tax service complaints that should be accepted by the tax authorities at lower levels.
Article 22
If the same complaint of a taxpayer involves more than two tax authorities, it shall be accepted by the tax authority at the next higher level.
Article 23
The tax authorities at all levels shall announce to taxpayers the mailing address, telephone number and e-mail address of the institution responsible for tax service complaints, and announce the laws, administrative regulations and rules related to tax service complaints and other matters that provide convenience for complainants.
chapter four
Investigation and handling?
Article 24
The tax authorities should pay attention to the principle of mediation and settlement of disputes when investigating and handling complaints. The investigation and handling of tax service complaints shall be attended by two or more staff members.
Article 25
Investigators who have a direct interest in the complaint or the complainant or the respondent shall withdraw.
Article 26
The tax authorities shall investigate and verify the specific matters complained by taxpayers. In the process of investigation, we should fully listen to the opinions of the complainant and the respondent, consult relevant documents and materials, obtain relevant evidence, and conduct on-site verification when necessary.
Article 27
In any of the following circumstances during the investigation, the investigation shall be terminated:
(a) the content of the complaint is not specific, which can not be verified after investigation, or the complainant can not be contacted for correction;
(2)
The fact of the complaint is not a tax service complaint after investigation;
(three) the complainant voluntarily withdrew the complaint, and it was verified that there was no need for further investigation;
(4)
The parties to the complaint reached an agreement and the complaint was resolved.
Article 28
The tax authorities shall, according to the investigation and verification, deal with the matters complained by taxpayers as follows, and inform the real-name complainant of the results in writing:
(1) If the complaint is true, support the complaint. Ordering the respondent to make corrections within a time limit, and giving the respondent corresponding treatment according to the seriousness of the case;
(two) if the complaint is not established, it will not be supported.
Article 29
For major and urgent complaints that may cause social impact, or group complaints with more than 10, the tax authorities shall take timely measures according to law to prevent the impact from happening and expanding. At the same time, it is necessary to report to the person in charge of this organ immediately.
Article 30
Tax service complaints shall be settled within 30 days from the date of acceptance; If the situation is complicated, with the approval of the person in charge of the accepting tax authority, the processing period may be appropriately extended, but the extension period shall not exceed 15 working days.
Article 31
The respondent shall make corrections within the time limit required by the correction notice, and report the correction results in writing to the tax authorities that make the decision within 3 working days from the date of expiration of the time limit.
Article 32
The tax authorities shall take appropriate forms to inform the complainant of the correction results of the respondent.
Article 33
If a taxpayer files a complaint on the spot, the facts are simple and clear, and there is no need for investigation, the tax authorities can handle it immediately.
Article 34
If the fact that the taxpayer complained on the spot is established, the respondent shall immediately stop or correct the complained behavior and apologize to the taxpayer; If the facts of the complaint are not established, the tax officer handling the complaint shall explain to the taxpayer.
Article 35
Complaints handled immediately shall be filed after the event by filling in the Tax Service Complaint Registration Form.
Chapter V Guidance and Supervision?
Article 36
The tax authorities at all levels shall make statistics, collation, induction and analysis on tax service complaints in a timely manner, and submit reports to the tax authorities at the next higher level regularly.
For the common problems found in the process of handling tax service complaints in the tax system or administrative law enforcement, reasonable suggestions should be put forward to the relevant departments.
Article 37
The tax authorities shall file and sort out the tax service complaints in accordance with the provisions.
Article 38
The tax authorities at higher levels shall strengthen the guidance and supervision of the tax service complaints of the tax authorities at lower levels.
Article 39
Establish a notification system for the handling of tax service complaints by higher authorities to lower tax authorities, regularly notify the complaints and handling, and improve the quality and efficiency of tax service complaints.
Chapter VI is attached.
then what
Fortieth approach by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China is responsible for the interpretation of.
Article 41
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning may formulate specific implementation measures according to these measures.
Article 42 These Measures shall come into force as of 2065438+65438 in 00+65438 in 0+0.