Administrative Measures for the Formulation of Tax Normative Documents (Revised in 2019)
Administrative Measures for the Formulation of Tax Normative Documents (Revised in 2019)
Administrative Measures for the Formulation of Tax Normative Documents (Revised in 2019)
Order of the State Taxation Administration No.50
November 26, 2019
(Promulgated by the Order of the State Administration of Taxation No, 41 on May 16, 2017, and amended according to the Order of the State Taxation Administration No. 50 on November 26, 2019)
Chapter I General Provisions
Article 1 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, and other laws and regulations and the relevant provisions, in combination with the practice of tax authorities, in order to standardize the formulation and management of tax normative documents, implement the principle of tax legality, construct a regulated and unified legal system for taxation, optimize the tax law enforcement approaches, promote tax authorities' administration in accordance with the law, and safeguard the legitimate rights and interests of tax administrative counterparts.
Article 2 For the purpose of the Measures, tax normative documents refer to documents that are formulated and promulgated by tax authorities at the county level and above in accordance with statutory functions and powers and prescribed procedures, that affect the rights and obligations of tax administrative counterparts including taxpayers, contributors and withholding agents, and that are generally binding in the local jurisdiction and apply repeatedly within a certain period of time.
Taxation rules formulated by the State Administration of Taxation do not belong to the tax normative documents referred to herein.
Article 3 The drafting, examination, decision, promulgation, filing and clearance of tax normative documents shall be governed by the Measures.
Article 4 The formulation of tax normative documents shall follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and tax normative documents of the superior level, and be subject to the formulation rules and procedures specified herein.
Article 5 Tax 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 tax normative documents.
Article 6 Tax authorities at the county level shall not formulate tax normative documents unless upon definite authorization from laws, regulations, rules or tax 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.
The internal divisions, local offices and temporary agencies of tax authorities at all levels shall not formulate tax 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 tax 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 tax normative documents to the specific matters of specific taxation administrative counterparts, the superior tax authority shall formulate tax normative documents subject to the formulation rules and procedures specified herein.
Article 8 Tax 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 Tax 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 tax 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 Tax normative documents shall be construed by formulating authorities.
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Order of the State Taxation Administration No.50
November 26, 2019
(Promulgated by the Order of the State Administration of Taxation No, 41 on May 16, 2017, and amended according to the Order of the State Taxation Administration No. 50 on November 26, 2019)
Chapter I General Provisions
Article 1 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, and other laws and regulations and the relevant provisions, in combination with the practice of tax authorities, in order to standardize the formulation and management of tax normative documents, implement the principle of tax legality, construct a regulated and unified legal system for taxation, optimize the tax law enforcement approaches, promote tax authorities' administration in accordance with the law, and safeguard the legitimate rights and interests of tax administrative counterparts.
Article 2 For the purpose of the Measures, tax normative documents refer to documents that are formulated and promulgated by tax authorities at the county level and above in accordance with statutory functions and powers and prescribed procedures, that affect the rights and obligations of tax administrative counterparts including taxpayers, contributors and withholding agents, and that are generally binding in the local jurisdiction and apply repeatedly within a certain period of time.
Taxation rules formulated by the State Administration of Taxation do not belong to the tax normative documents referred to herein.
Article 3 The drafting, examination, decision, promulgation, filing and clearance of tax normative documents shall be governed by the Measures.
Article 4 The formulation of tax normative documents shall follow the principles of science, democracy, openness and unity, comply with the provisions in laws, regulations, rules and tax normative documents of the superior level, and be subject to the formulation rules and procedures specified herein.
Article 5 Tax 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 tax normative documents.
Article 6 Tax authorities at the county level shall not formulate tax normative documents unless upon definite authorization from laws, regulations, rules or tax 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.
The internal divisions, local offices and temporary agencies of tax authorities at all levels shall not formulate tax 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 tax 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 tax normative documents to the specific matters of specific taxation administrative counterparts, the superior tax authority shall formulate tax normative documents subject to the formulation rules and procedures specified herein.
Article 8 Tax 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 Tax 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 tax 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 Tax normative documents shall be construed by formulating authorities.
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