Administrative Measures for the Formulation of Taxation Normative Documents
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.41
May 16, 2017
The Administrative Measures for the Formulation of Taxation Normative Documents, which were deliberated on and adopted at the first executive meeting of the State Administration of Taxation on February 24, 2017, are hereby promulgated and shall come into effect as of July 1, 2017.
Wang Jun, administrator of the State Administration of Taxation
Administrative Measures for the Formulation of Taxation Normative Documents
Chapter I General Provisions
Article 1 The Administrative Measures for the Formulation of Taxation Normative Documents (hereinafter referred to as the "Measures") are formulated in accordance with the Legislative Law of the People's Republic of China, the Regulations on the Procedures for the Formulation of Rules, the Implementing Outlines for the Building of a Law-based Government (2015-2020) and other laws and regulations and the relevant provisions, in combination with the actual practice of tax authorities, in order to standardize the formulation and management of taxation normative documents, implement taxation regulations, promote tax authorities' administration in accordance with the law, and safeguard the legitimate rights and interests of taxation administrative counterparts.
Article 2 For the purpose of the Measures, "taxation normative documents" refer to documents that are formulated and promulgated by a tax authority at the county level or above in accordance with statutory functions and powers and prescribed procedures, affect the rights and obligations of taxation administrative counterparts, and are generally binding and apply repeatedly in the local jurisdiction.
Taxation rules formulated by the State Administration of Taxation do not belong to the taxation normative documents referred to herein.
Article 3 The drafting, examination, decision, promulgation, filing and clearance of taxation normative documents shall be governed by the Measures.
Article 4 The formulation of taxation normative documents shall follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and taxation normative documents of the superior level, and be subject to the formulation rules and procedures specified herein.
Article 5 Taxation normative documents shall not involve tax levying, suspension, reduction, exemption, refund, complement, administrative licensing, administrative penalty, administrative coercion, official receipts and other issues that shall not be established by taxation normative documents, except for the 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 or taxation normative documents at the provincial level or above; if there is no such authorization, tax authorities shall request tax authorities at the next higher level to formulate the documents that are in real need of being formulated.
Tax authorities under the county level (excluding the corresponding level) and internal sections, local offices and directly governed agencies and temporary agencies of tax authorities at all levels shall not formulate taxation normative documents in their own name.
Chapter II Formulation Rules
Article 7 Other than "regulations", "implementing rules", "circulars" and "official replies", "measures", "provisions", "procedures" and "rules" may be employed to name taxation normative documents.
If it is necessary to generally apply any official reply of the superior tax authority given to any request for instructions made by the junior tax authority about how to apply taxation laws, regulations, rules or taxation normative documents to the specific matters of specific taxation administrative counterparts, the superior tax authority shall formulate 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, and other matters in line with needs.
Article 9 Taxation normative documents shall be formulated with concrete and definite content, close internal logic, and normative, concise and accurate wording to avoid ambiguity, and operability.
Article 10 A taxation normative document is expressed by articles or paragraphs.
Where a taxation normative document that is expressed by articles needs to be structured with chapters, sections, articles, paragraphs, items and sub-items, chapters and sections shall be given titles, and serial numbers shall be allocated to chapters, sections and articles in Chinese figures successively; no numbers shall be fixed to paragraphs; serial numbers for items shall be expressed in Chinese figures in parenthesis successively; and serial numbers of sub-items shall be expressed in Arabic numbers successively.
Article 11 Where it is necessary to require a junior tax authority to refine concrete operational provisions for rules and taxation normative documents, the superior tax authority may authorize the junior tax authority to formulate concrete implementing measures.
The tax authority that is authorized with authority shall not re-delegate such authority to other organs.
Article 12 Taxation normative documents shall be construed by formulating authorities.
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Order of the State Administration of Taxation No.41
May 16, 2017
The Administrative Measures for the Formulation of Taxation Normative Documents, which were deliberated on and adopted at the first executive meeting of the State Administration of Taxation on February 24, 2017, are hereby promulgated and shall come into effect as of July 1, 2017.
Wang Jun, administrator of the State Administration of Taxation
Administrative Measures for the Formulation of Taxation Normative Documents
Chapter I General Provisions
Article 1 The Administrative Measures for the Formulation of Taxation Normative Documents (hereinafter referred to as the "Measures") are formulated in accordance with the Legislative Law of the People's Republic of China, the Regulations on the Procedures for the Formulation of Rules, the Implementing Outlines for the Building of a Law-based Government (2015-2020) and other laws and regulations and the relevant provisions, in combination with the actual practice of tax authorities, in order to standardize the formulation and management of taxation normative documents, implement taxation regulations, promote tax authorities' administration in accordance with the law, and safeguard the legitimate rights and interests of taxation administrative counterparts.
Article 2 For the purpose of the Measures, "taxation normative documents" refer to documents that are formulated and promulgated by a tax authority at the county level or above in accordance with statutory functions and powers and prescribed procedures, affect the rights and obligations of taxation administrative counterparts, and are generally binding and apply repeatedly in the local jurisdiction.
Taxation rules formulated by the State Administration of Taxation do not belong to the taxation normative documents referred to herein.
Article 3 The drafting, examination, decision, promulgation, filing and clearance of taxation normative documents shall be governed by the Measures.
Article 4 The formulation of taxation normative documents shall follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and taxation normative documents of the superior level, and be subject to the formulation rules and procedures specified herein.
Article 5 Taxation normative documents shall not involve tax levying, suspension, reduction, exemption, refund, complement, administrative licensing, administrative penalty, administrative coercion, official receipts and other issues that shall not be established by taxation normative documents, except for the 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 or taxation normative documents at the provincial level or above; if there is no such authorization, tax authorities shall request tax authorities at the next higher level to formulate the documents that are in real need of being formulated.
Tax authorities under the county level (excluding the corresponding level) and internal sections, local offices and directly governed agencies and temporary agencies of tax authorities at all levels shall not formulate taxation normative documents in their own name.
Chapter II Formulation Rules
Article 7 Other than "regulations", "implementing rules", "circulars" and "official replies", "measures", "provisions", "procedures" and "rules" may be employed to name taxation normative documents.
If it is necessary to generally apply any official reply of the superior tax authority given to any request for instructions made by the junior tax authority about how to apply taxation laws, regulations, rules or taxation normative documents to the specific matters of specific taxation administrative counterparts, the superior tax authority shall formulate 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, and other matters in line with needs.
Article 9 Taxation normative documents shall be formulated with concrete and definite content, close internal logic, and normative, concise and accurate wording to avoid ambiguity, and operability.
Article 10 A taxation normative document is expressed by articles or paragraphs.
Where a taxation normative document that is expressed by articles needs to be structured with chapters, sections, articles, paragraphs, items and sub-items, chapters and sections shall be given titles, and serial numbers shall be allocated to chapters, sections and articles in Chinese figures successively; no numbers shall be fixed to paragraphs; serial numbers for items shall be expressed in Chinese figures in parenthesis successively; and serial numbers of sub-items shall be expressed in Arabic numbers successively.
Article 11 Where it is necessary to require a junior tax authority to refine concrete operational provisions for rules and taxation normative documents, the superior tax authority may authorize the junior tax authority to formulate concrete implementing measures.
The tax authority that is authorized with authority shall not re-delegate such authority to other organs.
Article 12 Taxation normative documents shall be construed by formulating authorities.
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