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Measures for the trial of major tax cases
Chap I general provisions article 1 these measure are formulated in accordance with that administrative punishment Law of the people's republic of China and the tax collection and management Law of People's Republic of China (PRC) for the purpose of promoting scientific and democratic decision-making by tax authorities, strengthen internal power restriction and protecting the legitimate rights and interests of taxpayers. Article 2 These Measures shall apply to the trial of major tax cases by tax bureaus at all levels below the provincial level. Article 3 The trial of major tax cases shall be based on facts, take the law as the criterion, follow the principles of legality, reasonableness, fairness, impartiality and efficiency, and pay attention to the unity of legal effect and social effect. Article 4 The personnel involved in the trial of major tax cases shall strictly abide by the state secrecy provisions and work discipline, and keep the business secrets and personal privacy of taxpayers and withholding agents in accordance with the law. Chapter II Judicial Institutions and Duties Article 5 The tax bureaus below the provincial level shall set up judicial committees for major tax cases (hereinafter referred to as judicial committees).

The judicial committee is composed of a director, deputy directors and member units, and the director is responsible for the system.

The director of the judicial committee shall be the director of the tax bureau, and the deputy director shall be other leaders of the tax bureau. The members of the Audit Committee include policies and regulations, tax management business, tax service, tax collection and management technology, tax management of large enterprises, tax inspection, supervision, internal audit and other departments. Tax bureaus at all levels may, according to actual needs, add other departments related to the trial of cases as member units. Article 6 The IEC shall perform the following duties:

(a) to formulate the working procedures and rules of procedure of the judicial committee of this organ;

(2) hearing major tax cases;

(three) to guide and supervise the trial of major tax cases of lower tax bureaus. Article 7 The IEC shall have an office located in the Policy and Regulation Department, and the director of the office shall be the person in charge of the Policy and Regulation Department. Article 8 The Office of the Judicial Committee shall perform the following duties:

(1) Organizing the trial of major tax cases;

(two) put forward preliminary opinions;

(3) Making court trial records and court trial opinions;

(4) Handling statistics, reports and filing of major tax cases;

(five) to undertake other tasks assigned by the judicial committee. Article 9 The member units of the judicial committee shall participate in the trial of cases according to the responsibilities of the departments and put forward their opinions.

The inspection bureau is responsible for submitting evidence materials of major tax cases, proposing opinions on tax treatment and punishment, and holding hearings.

The inspection bureau shall be responsible for the authenticity, legality and accuracy of the case materials submitted by it. Article 10 The adjudicators of major tax cases shall withdraw if they have the circumstances stipulated by laws and regulations.

The withdrawal of participants in the trial of major tax cases shall be decided by the person in charge of the department where they belong; The withdrawal of the person in charge of a member unit of a judicial committee shall be decided by the chairman of the judicial committee or his authorized deputy director. Chapter III Scope of Trial Article 11 Major tax cases mentioned in these Measures include:

(a) major tax administrative punishment cases, the specific standards shall be formulated by the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning according to local conditions, and reported to State Taxation Administration of The People's Republic of China for the record;

(two) according to the Interim Measures for the supervision and administration of major tax violations;

(3) Cases in which opinions are issued at the request of judicial and supervisory organs;

(four) cases that need to be transferred to the public security organs for handling;

(five) the members of the judicial committee think that the case is important and complicated and needs to be tried;

(six) other cases that need to be tried by the judicial committee. Article 12 After the case specified in Item (3) of Article 11 of these Measures has been tried by the judicial committee, the handling opinions shall be reported to the judicial committee of the tax bureau at the next higher level for the record. A decision can be made after five days of filing. Thirteenth inspection bureau shall, within 5 days after the end of each quarter, submit the "Audit Case Trial Record Form" to the office of the Audit Committee for the record. Chapter iv submission and acceptance article 14 the inspection bureau shall submit major tax cases to the judicial Committee for trial within 5 days after the end of internal trial procedures.

If a party requests a hearing, the inspection bureau shall organize a hearing. Article 15 When submitting a case to the judicial committee for trial, the inspection bureau shall submit the following case materials:

(a) major tax case file transfer form;

(2) An application for hearing a major tax case;

(3) Tax inspection report;

(4) Tax audit report;

(5) hearing materials;

(6) Relevant evidential materials.

The application for hearing a major tax case shall contain the opinions to be handled, and the facts of the case shall indicate the direction of the evidence.

Evidence materials shall make a catalogue of evidence.

The inspection bureau shall collect all the evidence materials listed in the evidence catalogue. If it cannot be transferred on the spot, the storage place shall be marked. Article 16 After receiving the case materials submitted by the Inspection Bureau, the Office of the Judicial Committee shall indicate the receiving department and the receiving date on the Transfer Form of Trial Files of Major Tax Cases, and the recipient shall sign it.

For the evidence materials listed in the evidence catalogue that cannot be handed over on the spot, if necessary, the recipient may go to the evidence storage place for on-site inspection before signing. Article 17 After receiving the case materials submitted by the inspection bureau, the office of the judicial committee shall conduct an audit within 5 days.

According to the audit results, the office of the Audit Committee puts forward opinions and reports them to the director of the Audit Committee or its authorized deputy director for approval:

(1) If the case submitted for trial falls within the scope of trial as stipulated in these Measures and the materials as stipulated in Article 15 of these Measures are submitted, it is recommended to accept it;

(2) If the case submitted for trial falls within the scope of trial as stipulated in these Measures, but relevant materials are not submitted in accordance with the provisions of Article 15 of these Measures, it is suggested to make corrections;

(3) If the case submitted for trial does not fall within the scope of trial as stipulated in these Measures, it is suggested that it shall not be accepted.