Measures for the Hearing of Major Tax Cases (Revised in 2021)
Measures for the Hearing of Major Tax Cases (Revised in 2021)
Measures for the Hearing of Major Tax Cases (Revised in 2021)
Order of the State Taxation Administration No. 51
June 7, 2021
(Announced by Order of the State Taxation Administration No. 34 on December 2, 2014, and amended by State Taxation Administration Order No. 51 on June 7, 2021)
Chapter I General Provisions
Article 1 To implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, promote scientific and democratic decision-making by tax authorities, strengthen internal power restraint, optimize tax law enforcement methods, strictly regulate law enforcement behavior, and promote law enforcement in a scientific and precise manner, and protect the legitimate rights and interests of taxpayers, fee-payers and other tax administrative counterparts, these Measures are formulated in accordance with the Law of the People's Republic of China on Administrative Penalties and the Law of the People's Republic of China on the Administration of Tax Collection.
Article 2 The Measures shall apply to the hearing of major tax cases by tax bureaus at and below the provincial level.
Article 3 The hearing of major tax cases shall be based on facts and law, follow the principles of legitimacy, reasonableness, fairness, justice, and efficiency, and harmonize the legal effect and social effect.
Article 4 Anyone who participates in the hearing of major tax cases shall strictly abide by the secrecy regulations of the State and work disciplines, and keep confidential the business secrets, personal privacy and personal information of taxpayers, fee-payers and other tax administrative counterparts under the law.
Chapter II Trial Organization and Responsibilities
Article 5 A tax bureau at or below the provincial level shall establish a committee for the trial of major tax cases (the “trial committee”).
The trial committee consists of the director, deputy directors and members, and implement the system whereby the director assumes the overall responsibility.
The head of the tax bureau shall serve as the director of the trial committee, and other leaders of the tax bureau shall serve as the deputy directors. The members of the trial committee include the departments of policies and regulations, tax affairs services, taxation services, collection technology, taxation management of large enterprises, tax inspections, supervision and internal audit. Tax bureaus at all levels may add other departments pertaining to case trial as members based on actual needs.
Article 6 The trial committee shall perform the following responsibilities and duties:
1. drafting the working procedures, rules of procedure and other systems for the trial committee of the tax bureau;
2. hearing major tax cases; and
3. guiding and supervising the hearing of major tax cases by lower tax bureaus.
Article 7 An office subordinate to the trial committee shall be set up under the department of policies and regulations, and the chairman of the office is concurrently assumed by the person in charge of the department of policies and regulations.
Article 8 The office of the trial committee shall perform the following duties:
1. organizing and implementing the trial of major tax cases;
2. putting forward preliminary trial opinions;
3. preparing minutes of the trial conferences and trial opinions;
4. handling statistics, reports and archiving of major tax cases; and
5. undertaking other tasks assigned by the trial committee.
Article 9 The members of the trial committee shall participate in the trial of the case within their respective departmental capacities and provide trial opinions.
The inspection bureau shall be responsible for submitting evidence materials for major tax cases, propose taxation handling and penalty opinions, and hold hearings.
The inspection bureau shall be responsible for the authenticity, legitimacy and accuracy of the case materials it submits.
Article 10 Persons participating in the trial of major tax cases shall recuse themselves if they fall into the circumstances of recusal as provided for by laws and regulations.
The recusal of persons participating in the trial of major tax cases shall be decided by the heads of their departments; the recusal of persons-in-charge of the members of the trial committee shall be decided by the director of the trial committee or his authorized deputy director.
Chapter III Scope of Trial
Article 11 The major tax cases mentioned herein include:
1.
......
Order of the State Taxation Administration No. 51
June 7, 2021
(Announced by Order of the State Taxation Administration No. 34 on December 2, 2014, and amended by State Taxation Administration Order No. 51 on June 7, 2021)
Chapter I General Provisions
Article 1 To implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, promote scientific and democratic decision-making by tax authorities, strengthen internal power restraint, optimize tax law enforcement methods, strictly regulate law enforcement behavior, and promote law enforcement in a scientific and precise manner, and protect the legitimate rights and interests of taxpayers, fee-payers and other tax administrative counterparts, these Measures are formulated in accordance with the Law of the People's Republic of China on Administrative Penalties and the Law of the People's Republic of China on the Administration of Tax Collection.
Article 2 The Measures shall apply to the hearing of major tax cases by tax bureaus at and below the provincial level.
Article 3 The hearing of major tax cases shall be based on facts and law, follow the principles of legitimacy, reasonableness, fairness, justice, and efficiency, and harmonize the legal effect and social effect.
Article 4 Anyone who participates in the hearing of major tax cases shall strictly abide by the secrecy regulations of the State and work disciplines, and keep confidential the business secrets, personal privacy and personal information of taxpayers, fee-payers and other tax administrative counterparts under the law.
Chapter II Trial Organization and Responsibilities
Article 5 A tax bureau at or below the provincial level shall establish a committee for the trial of major tax cases (the “trial committee”).
The trial committee consists of the director, deputy directors and members, and implement the system whereby the director assumes the overall responsibility.
The head of the tax bureau shall serve as the director of the trial committee, and other leaders of the tax bureau shall serve as the deputy directors. The members of the trial committee include the departments of policies and regulations, tax affairs services, taxation services, collection technology, taxation management of large enterprises, tax inspections, supervision and internal audit. Tax bureaus at all levels may add other departments pertaining to case trial as members based on actual needs.
Article 6 The trial committee shall perform the following responsibilities and duties:
1. drafting the working procedures, rules of procedure and other systems for the trial committee of the tax bureau;
2. hearing major tax cases; and
3. guiding and supervising the hearing of major tax cases by lower tax bureaus.
Article 7 An office subordinate to the trial committee shall be set up under the department of policies and regulations, and the chairman of the office is concurrently assumed by the person in charge of the department of policies and regulations.
Article 8 The office of the trial committee shall perform the following duties:
1. organizing and implementing the trial of major tax cases;
2. putting forward preliminary trial opinions;
3. preparing minutes of the trial conferences and trial opinions;
4. handling statistics, reports and archiving of major tax cases; and
5. undertaking other tasks assigned by the trial committee.
Article 9 The members of the trial committee shall participate in the trial of the case within their respective departmental capacities and provide trial opinions.
The inspection bureau shall be responsible for submitting evidence materials for major tax cases, propose taxation handling and penalty opinions, and hold hearings.
The inspection bureau shall be responsible for the authenticity, legitimacy and accuracy of the case materials it submits.
Article 10 Persons participating in the trial of major tax cases shall recuse themselves if they fall into the circumstances of recusal as provided for by laws and regulations.
The recusal of persons participating in the trial of major tax cases shall be decided by the heads of their departments; the recusal of persons-in-charge of the members of the trial committee shall be decided by the director of the trial committee or his authorized deputy director.
Chapter III Scope of Trial
Article 11 The major tax cases mentioned herein include:
1.
......