Announcement of the State Administration of Taxation on Promulgating the First List of Tax Administration's Penalty Powers

Announcement of the State Administration of Taxation on Promulgating the First List of Tax Administration's Penalty Powers

Announcement of the State Administration of Taxation [2015] No.10

February 16, 2015

In order to thoroughly carry out the spirits of the Third and Fourth Plenary Sessions of the 18th Central Committee of the Communist Party of China and continue to promote the taxation administration in accordance with the law and the "Convenient Tax Handling Campaign", the State Administration of Taxation has, according to the requirements of the Guiding Opinions of the State Administration of Taxation on Promoting the Taxation Law-enforcement Power List System (Shui Zong Fa [2014] No.162) and the Circular of the State Administration of Taxation on Issuing the Work Plan for Promoting the List System for Tax Administration's Penalty Powers (Shui Zong Han [2014] No.652), sorted out and confirmed the tax administration's penalty power items specified by laws, administrative regulations and departmental rules, and hereby promulgates the First List of Tax Administration's Penalty Powers (hereinafter referred to as the "List").

Tax authorities at all levels shall exercise their powers strictly according to the List and accept social supervision consciously.

It is hereby announced.

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