Rules on Supervision over Tax Law Enforcement
Rules on Supervision over Tax Law Enforcement
Rules on Supervision over Tax Law Enforcement
Order of the State Administration of Taxation No. 29
February 25, 2013
The Rules on Supervision over Tax Law Enforcement adopted upon deliberation at the 1st executive meeting of the State Administration of Taxation on January 25, 2013 is hereby promulgated and shall come into force on April 1, 2013.
Administrator of the State Administration of Taxation: Xiao Jie
Rules on Supervision over Tax Law Enforcement
Chapter I General Provisions
Article 1 For the purposes of regulating the supervision over tax law enforcement, facilitating law-based administration of tax authorities, guaranteeing the thorough implementation of the laws, administrative regulations and tax policies, protecting the legitimate rights and interests of the taxpayers and preventing and resolving tax law enforcement risks, these Rules are formulated in accordance with the Law of the People's Republic of China on Tax Collection and Administration and its implementing rules.
Article 2 These Rules shall apply where the tax authorities at all levels carry out the supervision over tax law enforcement.
Article 3 For the purposes of these Rules, "Supervision over Tax Law Enforcement" (hereinafter referred to as the "Enforcement Supervision") refers to administrative supervision in which the tax authority at or above the county level inspects and handles the tax law enforcement activities of its internal organizations, directly subordinate agencies or dispatched agencies of the tax authority or the tax authorities at the lower level.
Article 4 The Enforcement Supervision shall be subject to and serve the tax core work, and be conducted according to the principle of law-based supervision, objectivity, fairness and being practical and realistic.
Article 5 The supervised units and their staff shall consciously accept and provide cooperation in the Enforcement Supervision.
Chapter II Organization and Administration of the Enforcement Supervision
Article 6 The supervision and internal audit departments or the departments assuming the duties of supervision and examination of tax law enforcement of the tax authorities at all levels (hereinafter referred to as the "Supervision and Internal Audit Departments") shall represent the tax authorities at the same level to organize and carry out the Enforcement Supervision and perform the following duties:
1. Pursuant to the Enforcement Supervision work rules and plans of the tax authorities at the higher level, to formulate the work rules and plans for the Enforcement Supervision of the tax authorities at the same level;
2. To organize and carry out the Enforcement Supervision, submit tax law enforcement supervision reports to the tax authorities at the same level, and prepare the Written Decision on Tax Law Enforcement Supervision, the Written Opinion on Tax Law Enforcement Supervision or the Written Conclusion on Tax Law Enforcement Supervision;
3. To organize and carry out the tax law enforcement accountability work of the taxation system, take the lead to promote the tax law enforcement accountability appraisal information system, and implement analysis and monitoring on questionable law enforcement;
4. To supervise the rectification and accountability of issues discovered in the Enforcement Supervision;
5. To cooperate with external supervision departments in conducting the supervision and examination over the tax authorities;
6. To report the work situation of the Enforcement Supervision to the tax authorities at the same level and the higher level;
7. To circulate the work situation of the Enforcement Supervision and the Enforcement Supervision results;
8. To guide, supervise and appraise the Enforcement Supervision work of the tax authorities at the lower level; and
9. Other relevant work.
Article 7 The Enforcement Supervision shall be subject to overall planning and centralized management by specified departments. The Supervision and Internal Audit Departments shall be responsible for the specific organization, coordination and implementation of the Enforcement Supervision. The relevant internal departments of the tax authorities shall establish the concept of viewing the situation as a whole, proactively participate in, support and cooperate with the Enforcement Supervision.
The tax authorities at all levels may, according to the work needs, carry out the Enforcement Supervision with other work of supervision nature on a collaboration basis.
Article 8 The tax authorities at all levels shall uniformly arrange special work funds for the Enforcement Supervision, and properly complete the funds budget in accordance with the implementation situation of the annual Enforcement Supervision work plan and the specific Enforcement Supervision work, and guarantee the correct and reasonable use of funds.
Article 9 The tax authorities at the higher level may directly supervise the Enforcement Supervision matters, or may authorize or designate tax authorities at the lower level to do so.
Article 10 Where the tax authority at the higher level considers the Enforcement Supervision conclusion made by the tax authority at the lower level is inappropriate, it may order the tax authority at the lower level to change or cancel such conclusion, or may, whenever necessary, directly make the decision on such change or cancellation.
Article 11 The tax authorities at all levels may adopt such means as re-examination and spot check to supervise and examine the performance of duties, compliance with discipline, integrity, self-regulation and other situation of the Enforcement Supervision personnel in the Enforcement Supervision.
Article 12 The tax authorities at all levels shall establish the talent pool for the Enforcement Supervision to ensure abundant talents for the Enforcement Supervision.
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Order of the State Administration of Taxation No. 29
February 25, 2013
The Rules on Supervision over Tax Law Enforcement adopted upon deliberation at the 1st executive meeting of the State Administration of Taxation on January 25, 2013 is hereby promulgated and shall come into force on April 1, 2013.
Administrator of the State Administration of Taxation: Xiao Jie
Rules on Supervision over Tax Law Enforcement
Chapter I General Provisions
Article 1 For the purposes of regulating the supervision over tax law enforcement, facilitating law-based administration of tax authorities, guaranteeing the thorough implementation of the laws, administrative regulations and tax policies, protecting the legitimate rights and interests of the taxpayers and preventing and resolving tax law enforcement risks, these Rules are formulated in accordance with the Law of the People's Republic of China on Tax Collection and Administration and its implementing rules.
Article 2 These Rules shall apply where the tax authorities at all levels carry out the supervision over tax law enforcement.
Article 3 For the purposes of these Rules, "Supervision over Tax Law Enforcement" (hereinafter referred to as the "Enforcement Supervision") refers to administrative supervision in which the tax authority at or above the county level inspects and handles the tax law enforcement activities of its internal organizations, directly subordinate agencies or dispatched agencies of the tax authority or the tax authorities at the lower level.
Article 4 The Enforcement Supervision shall be subject to and serve the tax core work, and be conducted according to the principle of law-based supervision, objectivity, fairness and being practical and realistic.
Article 5 The supervised units and their staff shall consciously accept and provide cooperation in the Enforcement Supervision.
Chapter II Organization and Administration of the Enforcement Supervision
Article 6 The supervision and internal audit departments or the departments assuming the duties of supervision and examination of tax law enforcement of the tax authorities at all levels (hereinafter referred to as the "Supervision and Internal Audit Departments") shall represent the tax authorities at the same level to organize and carry out the Enforcement Supervision and perform the following duties:
1. Pursuant to the Enforcement Supervision work rules and plans of the tax authorities at the higher level, to formulate the work rules and plans for the Enforcement Supervision of the tax authorities at the same level;
2. To organize and carry out the Enforcement Supervision, submit tax law enforcement supervision reports to the tax authorities at the same level, and prepare the Written Decision on Tax Law Enforcement Supervision, the Written Opinion on Tax Law Enforcement Supervision or the Written Conclusion on Tax Law Enforcement Supervision;
3. To organize and carry out the tax law enforcement accountability work of the taxation system, take the lead to promote the tax law enforcement accountability appraisal information system, and implement analysis and monitoring on questionable law enforcement;
4. To supervise the rectification and accountability of issues discovered in the Enforcement Supervision;
5. To cooperate with external supervision departments in conducting the supervision and examination over the tax authorities;
6. To report the work situation of the Enforcement Supervision to the tax authorities at the same level and the higher level;
7. To circulate the work situation of the Enforcement Supervision and the Enforcement Supervision results;
8. To guide, supervise and appraise the Enforcement Supervision work of the tax authorities at the lower level; and
9. Other relevant work.
Article 7 The Enforcement Supervision shall be subject to overall planning and centralized management by specified departments. The Supervision and Internal Audit Departments shall be responsible for the specific organization, coordination and implementation of the Enforcement Supervision. The relevant internal departments of the tax authorities shall establish the concept of viewing the situation as a whole, proactively participate in, support and cooperate with the Enforcement Supervision.
The tax authorities at all levels may, according to the work needs, carry out the Enforcement Supervision with other work of supervision nature on a collaboration basis.
Article 8 The tax authorities at all levels shall uniformly arrange special work funds for the Enforcement Supervision, and properly complete the funds budget in accordance with the implementation situation of the annual Enforcement Supervision work plan and the specific Enforcement Supervision work, and guarantee the correct and reasonable use of funds.
Article 9 The tax authorities at the higher level may directly supervise the Enforcement Supervision matters, or may authorize or designate tax authorities at the lower level to do so.
Article 10 Where the tax authority at the higher level considers the Enforcement Supervision conclusion made by the tax authority at the lower level is inappropriate, it may order the tax authority at the lower level to change or cancel such conclusion, or may, whenever necessary, directly make the decision on such change or cancellation.
Article 11 The tax authorities at all levels may adopt such means as re-examination and spot check to supervise and examine the performance of duties, compliance with discipline, integrity, self-regulation and other situation of the Enforcement Supervision personnel in the Enforcement Supervision.
Article 12 The tax authorities at all levels shall establish the talent pool for the Enforcement Supervision to ensure abundant talents for the Enforcement Supervision.
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