Announcement of the State Administration of Taxation on Promulgating the Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation)
Announcement of the State Administration of Taxation on Promulgating the Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation)
Announcement of the State Administration of Taxation on Promulgating the Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation)
Announcement of State Administration of Taxation [2014] No.41
July 4, 2014
In order to carry out the spirits of Circular of the State Council on Issuing the Outlines for the Building of a Social Integrity System (2014-2020) (Guo Fa [2014] No.21), discipline serious tax-involved unlawful acts, enhance the lawful taxpaying sense of taxpayers, regulate the law enforcement behaviours of taxation authorities and boost the construction of social credit system, the State Administration of Taxation (hereinafter referred to as "SAT") has formulated the Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation) (hereinafter referred to as the "Measures") in accordance with Law of the People's Republic of China on the Administration of Tax Levying and the implementing rules thereof, the Circular of the State Administration of Taxation on Releasing Measures for Announcement of Taxation Offence Cases (Guo Shui Fa [1998] No.156) and Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Taxpaying Credit (for Trial Implementation) (Announcement of State Administration of Taxation [2014] No.40) and hereby promulgates the same for implementation as of October 1, 2014.
It is hereby announced.
Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation)
Article 1 Taxation authorities shall regularly release the information relating to major taxation offence cases to the society in accordance with the Measures for the Release of Information Relating to Major Taxation Offence Cases (for Trail Implementation) (hereinafter referred to as the Measures).
Article 2 For the release of information relating to major taxation offence cases, the principles of lawful openness, fairness, justice, level-to-level administration and unified regulation shall be followed.
Article 3 Taxation authorities above prefecture-level cities shall regularly release the information relating to major taxation offence cases to the society via their web portals, announce the information by their bulletin boards, newspaper, broadcast, TV, network media and other channels as well as in the way of press conference according to local actual conditions.
Provincial taxation authorities shall determine whether taxation authorities at county level shall release the information relating to major taxation offence cases.
Article 4 In the principle that the examiner pays, taxation authorities that implement administrative handling and punishment shall be responsible for the authenticity and accuracy of the information relating to cases released.
Article 5 The State Administration of Taxation shall release the information relating to taxation offence cases meeting the following standards and investigated and closed by taxation authorities at different levels:
1.
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