(Notice omitted)
Measures for the implementation of the hearing procedure of tax administrative punishment (for Trial Implementation)
Article 1 In order to standardize the implementation of the hearing procedure of tax administrative punishment and protect the legitimate rights and interests of citizens, legal persons and other organizations, these implementation measures are formulated in accordance with the Administrative Punishment Law of the People's Republic of China.
Article 2 The hearing of tax administrative punishment shall follow the principles of legality, fairness, openness, timeliness and convenience.
Article 3 Before imposing a fine of more than 2,000 yuan (inclusive) on citizens or an administrative penalty of more than 1000 yuan (inclusive) on legal persons or other organizations, the tax authorities shall serve a Notice of Tax Administrative Punishment on the parties concerned, informing them of the illegal facts, evidence, legal basis of administrative punishment and the administrative punishment to be imposed, and informing them of their right to request a hearing.
Article 4 If a party requests a hearing, it shall submit a written application for hearing to the tax authorities within 3 days after the Notice of Tax Administrative Punishment is served; If it is not put forward within the time limit, it shall be deemed as a waiver of the right to hearing.
If a party requests a hearing, the tax authorities shall organize a hearing.
Article 5 The tax authorities shall hold a hearing within 15 days from the date of receiving the request for hearing from the parties concerned, and serve the Notice of Hearing on Tax Administrative Punishment to the parties 7 days before the hearing, informing them of the time and place of the hearing, the name of the hearing host and related matters.
If the parties delay the hearing due to force majeure or other special circumstances, they may apply for an extension within 5 days after the obstacle is removed. Whether to approve or not shall be decided by the tax authorities that organize the hearing.
Article 6 After a party has filed a hearing, if the tax authorities find that the decision on administrative punishment to be made is wrong or biased in fact, they shall promptly make changes and explain it to the party concerned.
Article 7 The hearing of tax administrative punishment shall be presided over by persons other than the investigation institution of this case designated by the person in charge of the tax authorities, and attended by the parties, the investigators of this case and other relevant personnel.
The presiding hearer shall exercise his functions and powers according to law and shall not be interfered by any organization or individual.
Article 8 The parties may attend the hearing in person or entrust one or two persons as agents. If a party entrusts an agent to participate in the hearing, it shall issue a power of attorney to his agent. The power of attorney shall indicate the relevant matters and be examined and confirmed by the tax authorities or the presiding hearer.
Article 9 If a party considers that the presiding hearer has a direct interest in the case, he has the right to apply for withdrawal. The application for withdrawal shall be submitted to the tax authorities 3 days before the hearing, and the reasons shall be explained.
If the presiding hearer is a close relative of the party to the case, or thinks that he has a direct interest in the case or other relations may affect the fair hearing, he shall recuse himself.
Article 10 The withdrawal of the presiding hearer shall be decided by the person in charge of the tax authority that organized the hearing.
The parties may apply for review of the decision to reject the application for withdrawal.
Eleventh tax administrative punishment hearing shall be held in public. However, if state secrets, commercial secrets or personal privacy are involved, the hearing will not be held in public.
For a case to be tried in public, the names, causes of action, time and place of the parties and investigators of the case shall be announced in advance.
The public hearing shall allow the masses to attend. With the permission of the presiding hearer, the audience can express their opinions.
If a closed hearing is held, the reasons for the closed hearing shall be announced.
Twelfth parties or their agents shall participate in the hearing in accordance with the notice of the tax authorities, and if they do not participate without justifiable reasons, they shall be deemed to have waived their right to the hearing. The hearing shall be terminated.
The hearing shall not be affected if the investigators in this case have the circumstances specified in the preceding paragraph.
Article 13 At the beginning of the hearing, the presiding hearer shall first announce and present the decision of the person in charge of the tax authority to authorize the presiding hearer, then find out whether the parties concerned or their agents, investigators, witnesses and other relevant personnel are present and announce the cause of action; Announce the list of members of the hearing; Inform interested parties of their rights and obligations. The recorder read out the discipline of the hearing venue.
Article 14 During the hearing, the investigators in this case will accuse the parties of illegal acts, present factual evidence and materials, and put forward suggestions on administrative punishment. The parties or their agents may defend and cross-examine the alleged facts and related issues.
The presiding hearer may inquire about the facts of the case, and ensure that both the prosecution and the defense fully state the facts and express their opinions, and debate the legality and authenticity of the evidence presented by them. First, the investigators of this case will speak, then the parties or their agents will reply, and then the two sides will argue with each other.
At the end of the debate, the presiding hearer may solicit the opinions of the parties concerned or their agents and investigators on the facts, evidence and related issues of the case. The parties or their agents have the right to make a final statement.
Article 15 If the presiding hearer thinks that the evidence is in doubt, which may affect the accuracy and fairness of the tax administrative punishment, he may announce the suspension of the hearing, and the investigators in this case will investigate and verify the evidence before holding the hearing.
The parties or their agents may apply for re-verification of relevant evidence, or propose to postpone the hearing; Whether to agree or not shall be decided by the presiding hearer or the tax authorities.
Sixteenth in the process of hearing, the parties or their agents give up their rights of defense and cross-examination and declare their withdrawal from the hearing; Or withdraw from the hearing without the permission of the hearing host, the hearing host may announce the termination of the hearing.
Seventeenth in the process of hearing, the parties to the case or their agents, investigators, witnesses and other personnel in violation of the hearing order, the hearing host shall give a warning to stop; Those who do not listen to stop may be ordered to withdraw from the hearing venue.
If the parties or their agents commit serious acts as stipulated in the preceding paragraph, so that the hearing cannot be held, the presiding hearer or the tax authorities may terminate the hearing.
Eighteenth all the activities of the hearing shall be written by the recorder, audited by the presiding hearer, signed by the presiding hearer and the recorder, sealed and submitted to the person in charge of the tax authority for examination.
The transcripts of the hearing shall be read out to the parties or their agents, the investigators of the case, witnesses and other relevant personnel. If they think there are omissions or mistakes, they can ask for supplements or corrections. After admitting that there is no mistake, they should sign or seal it. Refuse to sign or seal, record the situation and attach a volume.
Nineteenth after the hearing, the presiding hearer shall report the hearing and handling opinions to the person in charge of the tax authorities.
Twentieth of the cases that should be heard, the tax authorities do not organize a hearing, the decision on administrative punishment can not be established; Unless the parties give up the right to hearing or are properly deprived of the right to hearing.
Twenty-first hearing fees shall be paid by the tax authorities that organize the hearing, and shall not be borne by the parties who request the hearing or in disguised form.
Twenty-second the implementation measures shall be interpreted by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Article 23 These Measures shall come into force as of June 10+0996.
Attachment: Format of Notice of Hearing on Tax Administrative Punishment
Notice of hearing on tax administrative punishment of inland revenue department
() Tax Word No.
_ _ _ _ _ _ _ (taxpayer identification number:):
According to your request for hearing, the hearing will be held on _ _ _ _ _ _ _ _ _.
This hearing will be presided over by _ _ _ _ _ _ _ _. If you think that the host has a direct interest in the case and need to apply for withdrawal, please put it forward three days before the court session and explain the reasons.
Tax authorities (seal)
date month year
Measures for the implementation of the system of separation of investigation and evidence collection and punishment decision in tax cases (for Trial Implementation)
Article 1 In order to promote the correct implementation of administrative punishment by tax authorities and protect the legitimate rights of citizens, legal persons and other organizations, these implementation measures are formulated in accordance with the Administrative Punishment Law of the People's Republic of China and the Notice of the State Council on the Implementation of the Administrative Punishment Law of the People's Republic of China.
Article 2 These Measures shall apply to the tax administrative punishment imposed by the tax authorities, except that the decision on administrative punishment can be made on the spot according to law.
Article 3 The investigation and evidence collection of various tax cases shall be the responsibility of the relevant investigation agencies of the tax authorities; The review of the investigation results of a case shall be the responsibility of a relatively independent institution designated by the person in charge of the tax authority (hereinafter referred to as the review institution).
Article 4 If an investigation agency of a tax authority should give administrative punishment according to law after investigating and collecting evidence of a tax case, it shall promptly put forward suggestions on punishment, make a Notice on Tax Administrative Punishment, and serve it on the parties concerned, informing them of the facts, reasons and basis for the suggestions on punishment, as well as the rights of the parties concerned to make statements, defend themselves or request a hearing according to law.
Article 5 The investigation agency of the tax authorities shall fully listen to the statements and defenses of the parties concerned, and record or make transcripts of their statements and defenses.
Sixth after the investigation, the investigation institution shall make an investigation report and hand over all the files to the examination institution in time.
The investigation report handed over mainly includes the following contents:
(a) the basic situation of the parties;
(two) the illegal facts and evidence of the parties;
(3) reporting the situation;
(4) Statements and defenses of the parties;
(5) Suggestions on punishment;
(6) others.
Article 7 After receiving the case files handed over by the investigation institution, the examination institution shall register the case files and fill in the Tax Case Examination Register. File registration should mainly include the following contents:
(1) Investigating the source information of the case;
(2) factual evidence;
(3) Informing materials;
(four) the statement and defense record or the statement and defense record;
(5) Investigation report;
(6) Other relevant information.
If the case file is incomplete, it may notify the investigation organ to supplement it.
Article 8 The examination institution shall examine the following matters of the case:
(a) whether the facts, evidence and punishment suggestions identified by the investigation organ are applicable to the types of punishment and whether the basis is correct;
(2) Whether the investigation and evidence collection comply with legal procedures;
(3) Whether the facts and evidence stated and defended by the parties are established;
(four) after the hearing, whether the facts and evidence defended by the parties at the hearing are established.
Article 9 The examination institution shall complete the examination within 10 days from the date of receiving the case file handed over by the investigation institution, make an examination report, and submit it together with the case file materials to the person in charge of the tax authority at the same level for examination and approval.
The review report mainly includes the following contents:
(1) Basic information;
(two) the facts, evidence and suggestions of the investigation organization;
(3) statements and arguments;
(4) hearing;
(five) the facts and evidence identified by the review agency, the applicable laws and suggestions;
(6) others.
The hearing period is not counted in the review period.
Article 10 If the person in charge of the tax authorities thinks that there are major errors in the investigation report or review report, they may return the file to the investigation organ or review organ for re-processing.
Eleventh audit institutions shall, within 3 days from the date of receiving the audit opinions of the person in charge of the tax authorities at the same level, make the following decisions according to different situations, and report them to the person in charge of the tax authorities at the same level for issuance:
(a) there are illegal acts that should be subject to administrative punishment, and make a decision on punishment according to the seriousness and specific circumstances;
(two) minor violations, according to the law can not be administrative punishment, administrative punishment, making a "decision not to administrative punishment";
(three) if the illegal facts cannot be established, no administrative punishment shall be imposed and a decision shall be made;
(four) if the illegal act constitutes a crime, it shall be transferred to judicial organs for handling and making a decision.
Article 12 An investigation agency or other executing agency shall, after the handling decision is delivered and executed, send a copy of the handling decision and the execution report to the examination agency for future reference.
Thirteenth major and complicated cases of tax administrative punishment shall be reported to the tax authorities at the next higher level for the record within 5 days from the date of making the decision.
Fourteenth in addition to the four attached tax document formats, other tax documents that need to be produced can refer to the tax document formats stipulated in the Regulations on Tax Inspection of State Taxation Administration of The People's Republic of China.
Fifteenth the implementation measures shall be interpreted by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Article 16 These Measures shall be implemented as of June 1996 65438+ 10/day.
Attachment: four document formats
Attached: