中华人民共和国税收征收管理法实施细则_英文版_国务院令[2002]第362号_2002-10-15生

DetailedRulesfortheImplementationoftheLawofthePeople'sRepublicofChinaonTaxAdministrationandCollectionOrderoftheStateCouncil[2002]No.362StateCouncilEffectiveDocumentNumberPromulgatorEffectiveness09-07-2002NATIONAL10-15-2002TaxLevyandCollection(TaxLaw-TaxLevyandCollection)PromulgationDateEffectiveRegionEffectiveDateCategoryDetailedRulesfortheImplementationoftheLawofthePeople'sRepublicofChinaonTaxAdministrationandCollectionOrderoftheStateCouncil[2002]No.362September7,2002TheDetailedRulesfortheImplementationoftheLawofthePeople'sRepublicofChinaonTaxAdministrationandCollectionareherebypromulgated,andshallbecomeeffectiveasofOctober15,2002.Chapter1GeneralProvisionsArticle1TheseDetailedRulesareformulatedinaccordancewiththeprovisionsoftheLawofthePeople'sRepublicofChinaonTaxAdministrationandTaxCollection(hereinafterreferredtoastheTaxAdministrationLaw).Article2TheTaxAdministrationLawandtheseDetailedRulesshallbeappliedtotheadministrationoftaxcollectioninrespectofalltaxescollectedbythetaxauthoritiesinaccordancewithtaxlaws.InacasenotcoveredbytheprovisionsoftheTaxAdministrationLawandtheseDetailedRules,mattersshallbehandledinaccordancewiththeprovisionsofotherrelevanttaxlawsandadministrativeregulations.Article3Anydecisionthatismadebyanydepartment,unitorindividualincontrarytotaxlaws,administrativeregulationsandrulesisinvalid.Thetaxauthoritiesshouldnotimplementthosedecisionsandshouldreportthattothetaxauthoritiesathigherlevel.Taxpayersshouldperformtaxpaymentobligationincompliancewithtaxlawsandadministrativeregulationsandrules.Thecontracts,agreementssignedincontradictiontotaxlawsandadministrativeregulationsandrulesshallbeinvalid.Article4TheStateAdministrationofTaxationisresponsibleforformulatingthenation-wideoverallplans,technicalstandards,technicalplansandimplementationmethodsofthetaxinformationsystemconstruction.Thetaxdepartmentsatvariouslevelsshouldcarryoutthelocalconstructionofthetaxinformationsysteminlinewiththenation-wideoverallplans,technicalstandards,technicalplansandimplementationmethodsformulatedbytheStateAdministrationofTaxation.ThelocalPeople'sGovernmentsatvariouslevelsshouldpositivelysupportthetaxinformationsystemconstructionandorganizetorealizeinformationsharingbetweentherelevantdepartments.Article5ThesecrecythatthetaxauthoritiesshallkeepforthetaxpayersandwithholdingagentsasmentionedinArticle8oftheTaxAdministrationLawreferstothecommercialsecrecyandprivacyofthetaxpayersandwithholdingagents.Thetaxoffencesofthetaxpayersandthewithholdingagentsarenotwithinthescopeofthesecrecykeeping.Article6TheStateAdministrationofTaxationshouldsetoutthecriteriaandstandardsforthebehaviourandservicesofthetaxstaff.Whendiscoveringoffencesofthetaxauthoritiesatlowerlevels,theupperleveltaxauthoritiesshouldtimelyrectifythem.Thelowertaxauthoritiesshouldmaketimelycorrectionsinaccordancewiththedecisionofthetaxauthoritiesabove.Whendiscoveringtaxoffencesoftaxauthoritiesatahigherlevel,thetaxauthoritiesfindingthatoffencesshouldreporttothetaxauthoritiesaboveortherelevantdepartments.Article7Thetaxauthoritiesshallprizetheinformantsupontheircontribution.Thefundfortheprizeshallbeincludedintheannualbudgetofthetaxdepartmentforseparateaccounting.ThespecificmethodandstandardsfortheprizeshallbemadebytheStateAdministrationofTaxationtogetherwiththeMinistryofFinance.Article8Whenassessingthetaxpayable,adjustingthepre-assumptivetaxamount,conductingtaxinspection,imposingtaxpenaltyand/orhandlingtaxadministrativereview,thetaxstaffshouldrefrainfromthecasewhenhavingoneofthefollowingrelationswiththetaxpayers,withholdingagentsortheirlegalrepresentatives,directlyresponsiblepersons:(1)Husbandandwife.(2)Directbloodrelatives.(3)Indirectbloodrelativeswithinthreegenerations.(4)Closerelativesthroughmarriage.(5)Otherrelationsthatmayinfluencetheimpartialexecutionoflaws.Article9ThetaxorganizationstobesetupandmadepublicasruledbytheStateCouncilasmentionedinArticle14oftheTaxAdministrationLawrefertothetaxinvestigationbureausatandbelowprovinciallevel.Thetaxinvestigationbureausareexclusivelyinchargeoftheinvestigationanddealingoftaxevasion,taxarrears,cheatingoftaxandtaxrefusalcases.TheStateAdministrationofTaxationshouldmakeclearthedutiesofthetaxofficesandthetaxinvestigationbureaustoavoidoverlappingofduties.Chapter2TaxRegistrationArticle10TheSATofficesandthelocaltaxbureausshouldadoptthesamecodeforthesametaxpayerandsharetheinformation.ThespecificmethodfortaxregistrationshallbeformulatedbytheStateAdministrationofTaxation.Article11TheIndustrialandCommercialAdministrationDepartmentsatvariouslevelsshouldregularlyinformtheSATofficesandthelocaltaxbureausatthesameleveloftheregistrationofopeningbusiness,changes,de-registrationandsuspensionandcancellationofbusinesslicenses.ThespecificmethodsofinformingshallbemadejointlybytheStateAdministrationofTaxationandtheStateIndustrialandCommercialAdministration.Article12Thetaxpayersengagedinproductionorbusinessoperationsshouldfileawrittenapplicationfortaxregistrationwiththecompetenttaxauthoritiesatthelocationofproductionandbusinessoperationorwherethetaxobliga