Administrative Measures for the Formulation of Taxation Normative Documents

Administrative Measures for the Formulation of Taxation Normative Documents

Order of the State Administration of Taxation No. 20

February 10, 2010

The Administrative Measures for the Formulation of Taxation Normative Documents, which were deliberated and adopted at the 2nd executive meeting of the State Administration of Taxation on December 15, 2010, are hereby promulgated and shall come into effect as of July 1, 2010.

Administrative Measures for the Formulation of Taxation Normative Documents

Chapter I General Provisions
　
Article 1 For the purposes of regulating preparation and management of taxation normative documents and promoting tax authorities' administration in accordance with law, these Measures are formulated in accordance with the Implementing Outline on Comprehensively Promoting Administration in Accordance with Law promulgated by the State Council and other provisions and in line with the actual practice of tax authorities.
　
Article 2 For the purpose of these Measures, "taxation normative documents" shall refer to documents that are formulated and promulgated by a tax authority at the county level and above in accordance with statutory authority and prescribed procedures, stipulating rights and obligations of taxpayers, withholding agents and other taxation counterpart (hereinafter collectively referred to as the "taxation counterpart"), and generally bind and apply repeatedly in the local area.
Taxation regulations formulated by the State Administration of Taxation do not belong to taxation normative documents referred to herein.
　
Article 3 Drafting, approval, decision, publication, filing and clearance, etc. of taxation normative documents shall be governed by these Measures.
　
Article 4 Formulation of taxation normative documents shall comply with provisions in laws, regulations, rules and taxation normative documents of the superior level, follow principles of openness, integrity and efficiency, and be subject to preparation rules and procedures specified herein.
　
Article 5 Taxation normative documents shall not involve in tax levy, suspension, reduction, exemption, refund, complement, administrative licensing, administrative approval, administrative punishment, administrative enforcement, administrative and institutional charging and other issues that shall not be established by taxation normative documents, but except for establishment of tax reduction, exemption and other issues upon approval by the State Council.
　
Article 6 Tax authorities at the county level shall not formulate taxation normative documents unless upon definite authorization from laws, regulations, rules and taxation normative documents at the provincial level and above; while if no such authorization, the tax authorities shall request the superior tax authorities to formulate such documents that are in real need to be formulated.
Tax authorities under the county level, and internal sections, dispatched organs and directly governed agencies and temporary agencies of tax authorities at each level shall not formulate taxation normative documents in their own name.

Chapter II Formulation Rules
　
Article 7 Other than "regulations", "implementing rules" "circular" and "official reply", "measures", "provisions", "procedures" and "rules" may be employed to name taxation normative documents.
If it is necessary for the superior tax authority to copy to the local government any official reply for the junior tax authority about how to apply taxation laws, regulations, rules or taxation normative documents to the special taxation counterpart, the superior tax authority shall formulate taxation normative documents and use the name of taxation normative documents subject to the formulation rules and procedures specified herein.
　
Article 8 Taxation normative documents shall definitely set out the formulation purposes and grounds, scope of application, subjects, rights and obligations, concrete norms, operating procedures, effective date or duration, etc.
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