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Original title: The State Tax Administration announces the first list of “No punishment for the first offense”
The reporter learned from the State Administration of Taxation that to implement the “Opinions on the deepening of the tax collection and administration reform” of the General Office of the Central Committee of the Communist Party of China, the General Office of the State Council, and the relevant provisions of the “Spring Breeze Action to facilitate private taxation”, promote the reform of “decentralization, management and service” in the tax field and provide better service to market agents. In accordance with the “Administrative Sanctions Law of the People’s Republic of China”, “The Tax Collection Management Law of the People’s Republic of China” and its implementing rules and other laws and regulations, the State Tax Administration has formulated the “List of issues relating to the” First offense of non-sanction “in the administrative tax area Sanctions”, which will enter into force on April 1, 2021.
If the items listed in the list occur for the first time and the harmful consequences are minor, and the tax authorities take the initiative to make corrections before they are discovered, or to make corrections within the time limit ordered by the tax authorities to make corrections , no administrative sanction will be imposed. The tax authorities should strengthen the publicity and orientation of the tax legislation to the parties.
The application of “no penalty for the first offense” for minor offenses is an important measure taken by the tax authorities to optimize tax application methods. Since last year, the tax department has begun exploring the “impunity for first violation” list system.
On March 29, the State Information Office held a press conference on the “Opinions on the deepening of the tax collection and administration reform” (hereinafter, the “Opinions”). Ren Rongfa, deputy director of the State Tax Administration, said that the “Opinions” implement the requirements to build a service-oriented government, not only specifically implementing high-quality, efficient and smart tax and tariff services, but also emphasizing the application of the law. and supervision in services, and integration of service concepts in tax collection and management.
“Innovate the administrative methods of law enforcement, improve the accuracy of law enforcement, so that the law enforcement is strong and warm; establish a solid tax payment credit evaluation system in the field of fiscal supervision, so that the trustworthy can walk the sunny path, and the untrustworthy must cross the single-board bridge, ”said Ren Rongfa.
Responding to journalists’ questions, Wang Daoshu, chief economist at the State Tax Administration, said that the “Opinions” proposed to accurately capture the boundary between general tax-related offenses and tax-related offenses, and treat and punish them according to the law. At the same time, it is necessary to study and promote the “first offense without penalty” system in the field of tax law enforcement. The first batch of lists related to “the first violation of impunity” was formally implemented on April 1. The follow-up will continue to publish other tax matters of “no penalty for the first offense.”
Accepted by Tang Jiqiang, Professor at Southwestern University of Finance and Economics and Senior Researcher at Xicai Think TankPeople’s diary onlineThe reporter said in an interview that for most market entities, the investigation and promotion of the system of lists of “impunity of first violation” in the field of tax law enforcement, resolutely prevents the collection of “taxes and excessive fees “, and creates a relatively relaxed business environment, effectively protecting the businesses they depend on. Living soil. On the other hand, focusing on reducing repeat taxpayer filings and continuing to reduce the frequency and timing of tax payments can reduce transaction costs and provide external guarantees for market entities to focus on growth and development.
Attached: List of tax administrative sanctions “not sanctioned for the first offense”
If the items listed in the following list occur for the first time and the harmful consequences are minor, and the tax authorities take the initiative to make corrections before they are discovered, or make corrections within the time limit ordered by the tax authorities to make corrections. , no administrative sanction will be imposed.
1. The taxpayer does not take all of them in accordance with the pertinent provisions of the Tax Collection and Management Law and the Development Regulations.BankReport the account to the tax authority
2. The taxpayer does not establish and keep accounting books or keep accounting vouchers and related materials in accordance with the pertinent provisions of the Tax Collection Management Law and the Implementation Regulations.
3. The taxpayer does not file tax returns or submit tax documents within the period specified in the Tax Collection Management Law and the Implementation Rules.
4. The taxpayer uses the tax control device to issue invoices, and does not submit the invoiced data to the competent tax authority within the period stipulated by the Tax Collection Management Law, the Implementation Rules and the Invoice Management Measures , and it exists without illegal income.
5. The taxpayer does not obtain the invoices in accordance with the pertinent provisions of the Tax Collection Management Law and its implementing regulations, invoice management methods, uses other vouchers instead of invoices and has no illegal income.
6. The taxpayer does not deliver the cancellation invoices in accordance with the pertinent provisions of the Tax Collection Management Law and its implementing regulations, invoice management measures and has no illicit income.
7. The withholding agent does not establish and keep the books of accounts of withholding and payment, collection and payment of taxes nor does it keep the accounting vouchers of withholding and payment, collection and payment of taxes and Relevant Information
8. The withholding agent does not submit the relevant materials on withholding and payment and collection and payment of taxes within the time specified in the Tax Collection Management Act and Implementing Rules.
9. The withholding agent does not issue tax receipts in accordance with the “Administrative Measures on Tax Receipts.”
10. National institutions or persons who contract engineering operations or labor services to non-residents do not report pertinent matters to the competent tax authority in accordance with the “Provisional measures for the administration of taxes on contracted engineering operations and the provision of of labor services by -residents ”
(Article source:People’s diary online）
(Editor in charge: DF358)
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