税收征收管理法实施细则2002.doc
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1、中华人民共和国税收征收管理法实施细则(2002年)Rules for the Implementation of the Law of the Peoples Republic of China on the Administration of Tax Collection(中华人民共和国国务院令第362号2002年9月7公布,自2002年10月15日起施行)(Promulgated by Decree No. 362 of the State Council of the Peoples Republic of China on September 7, 2002, and effectiv
2、e as of October 15, 2002)第一章总则Chapter I General Provisions第一条 根据中华人民共和国税收征收管理法(以下简称税收征管法)的规定,制定本细则。Article 1These Rules are hereby formulated in accordance with the provisions of the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on t
3、he Administration of Tax Collection).第二条凡依法由税务机关征收的各种税收的征收管理,均适用税收征管法及本细则;税收征管法及本细则没有规定的,依照其他有关税收法律、行政法规的规定执行。Article 2The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by tax authorities according to law. In case where there is no provision in
4、the Law on the Administration of Tax Collection and these Rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.第三条任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效,税务机关不得执行,并应当向上级税务机关报告。Article 3Decisions made by any department, unit or individual that contravene the
5、 tax laws, tax administrative rules or regulations shall be null and void. Relevant tax authorities shall not implement these decisions and shall report to tax authorities at a higher level.纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的,一律无效。Taxpayers shall fulfill their obligation of tax paymen
6、t in accordance with the provisions of tax laws, tax administrative rules or regulations. Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.第四条国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法;各级税务机关应当按照国家税务
7、总局的总体规划、技术标准、技术方案与实施办法,做好本地区税务系统信息化建设的具体工作。Article 4The State Administration of Taxation shall be responsible for formulating overall plans, technical standards, technical designs and implementing measures in the construction of national taxation information system. According to the overall plans, t
8、echnical standards, technical designs and implementing measures formulated by the State Administration of Taxation, tax authorities at various levels shall work effectively in the construction of taxation information system in their respective regions.地方各级人民政府应当积极支持税务系统信息化建设,并组织有关部门实现相关信息的共享。The loc
9、al peoples governments at various levels shall give positive support to the construction of the taxation information system and organize the related departments to have the relevant information shared.第五条税收征管法第八条所称为纳税人、扣缴义务人保密的情况,是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。Article 5Information to
10、be kept confidential for taxpayers and tax withholding agents, as stipulated in Article 8 of the Law on the Administration of Tax Collection, refers to the commercial secret and individual privacy of taxpayers and tax withholding agents. Any violation of tax law by taxpayers and withholding agents d
11、oes not fall within the scope of confidentiality.第六条国家税务总局应当制定税务人员行为准则和服务规范。Article 6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials.上级税务机关发现下级税务机关的税收违法行为,应当及时予以纠正;下级税务机关应当按照上级税务机关的决定及时改正。Tax authorities at a higher level shall promp
12、tly rectify any violation of tax law by tax authorities at a lower level upon discovery. Tax authorities at a lower level shall promptly correct their violation of tax law according to the decision of tax authorities at a higher level.下级税务机关发现上级税务机关的税收违法行为,应当向上级税务机关或者有关部门报告。Tax authorities at a lowe
13、r level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.第七条税务机关根据检举人的贡献大小给予相应的奖励,奖励所需资金列入税务部门年度预算,单项核定。奖励资金具体使用办法以及奖励标准,由国家税务总局会同财政部制定。Article 7Tax authorities shall grant awards to offence report
14、ers on the basis of their contributions. Funds needed to pay these awards shall be included in the annual budget of the taxation department and approved separately. The specific measures and standard for the use of award-funds shall be formulated by the State Administration of Taxation jointly with
15、the Ministry of Finance.第八条税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时,与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的,应当回避:Article 8When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrati
16、ve reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person:(一)夫妻关系;(1) spouse relationship;(二)直系血亲关系;(2) lineal blood relationship;(三)三代以内旁系血亲关系;(
17、3) collateral blood relationship within three generations;(四)近姻亲关系;(4) close relative by marriage; or(五)可能影响公正执法的其他利害关系。(5) any other interests relationship that may influence impartial law enforcement.第九条税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构,是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。Article 9Taxation organ
18、s established according to provisions of the State Council and made known to the public, as stipulated in Article 14 of the Law on the Administration of Tax Collection, refer to the investigation bureaus of the tax bureaus or offices below the provincial level. The investigation bureaus are specific
19、ally responsible for the investigation and handling of cases involving tax evasion, avoidance of pursuance of tax in arrears, tax fraudulence, and refusal to pay tax.国家税务总局应当明确划分税务局和稽查局的职责,避免职责交叉。The State Administration of Taxation shall clearly define the respective functions of the tax bureau or
20、office and the investigation bureau to avoid any overlap between them.第二章税务登记Chapter II Tax Registration第十条国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码,信息共享。Article 10Local offices of the State Administration of Taxation and local tax bureaus shall use the same code for tax registration of the same taxpayer and s
21、hare information.税务登记的具体办法由国家税务总局制定。The specific measures for tax registration shall be formulated by the State Administration of Taxation.第十一条各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。Article 11The administrative departments for industry and commerce at every level shall periodically no
22、tify the local offices of the State Administration of Taxation and local tax bureaus at the same level of the situations of issuance, alteration, cancellation and revocation of business licenses.通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。The specific measures for notification shall be formulated by the State Adm
23、inistration of Taxation jointly with the State Administration for Industry and Commerce.第十二条从事生产、经营的纳税人应当自领取营业执照之日起30日内,向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记,如实填写税务登记表,并按照税务机关的要求提供有关证件、资料。Article 12Taxpayers engaged in production or business operation shall, within 30 days from the date of obtaining their
24、 business licenses, file written applications for tax registration with the competent tax authorities in the localities where the production or business operation is conducted or where the tax obligation occurs. They shall truthfully complete the tax registration form and submit the relevant certifi
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