1. Article 1 is amended as: "In order to implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the General Office of the Central Committee and the General Office of the State Council, promote scientific and democratic decision-making by tax authorities, strengthen internal power constraints, optimize tax law enforcement methods, strictly regulate law enforcement behaviors, promote scientific and accurate law enforcement, and protect the legitimate rights and interests of taxpayers, payers and other tax administrative counterparts, in accordance with the Administrative Punishment Law of the People's Republic of China and the Law of the People's Republic of China Article 4 is amended as: "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, personal privacy and personal information of taxpayers, payers and other tax administrative counterparts in accordance with the law." Three. Eleventh is amended as: "The 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 City, People's Republic of China (PRC) for the record;

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

"(three) cases that should be certified by supervisory and judicial organs;

"(4) Cases to be transferred to public security organs;

"(five) members of the judicial committee believe that the case is significant and complicated and needs to be tried;

"(six) other cases that need to be tried by the judicial committee.

"A case under any of the following circumstances does not belong to the scope of major tax cases:

"(a) because of tax violations by the public security organs;

"(two) the public security organ has not filed a case for tax violations, but the object of investigation is an enterprise that has evaded (lost) taxes and is suspected of committing a crime;

"(3) Other circumstances stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China." 4. Article 12 is amended as: "After the case specified in Item 3, Paragraph 1 of Article 11 of these Measures is 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 5 days of filing. " 5. Paragraph 2 of Article 14 is amended as: "If the parties request a hearing in accordance with the relevant provisions of laws, regulations and rules, the inspection bureau shall organize a hearing." 6. Paragraph 2 of Article 18 is amended as: "The time for supplementary investigation, asking for instructions from the higher authorities or soliciting opinions from the competent authorities, and reporting the opinions to the judicial committee of the tax bureau at the next higher level for the record shall not be included in the probation period." Seven, one article is added as Article 26: "In the course of trial, if the inspection bureau finds the circumstances specified in the second paragraph of Article 11 of these Measures, it shall inform the office of the Judicial Committee in writing. The office of the Judicial Committee may terminate the trial by reporting to the director of the Judicial Committee or his authorized deputy director for approval. " Article 37 is renumbered as Article 38, and the second paragraph is amended as: "The trial files of major tax cases that need to be filed include tax inspection reports, tax inspection trial reports and relevant documents." Nine, Article 41 is changed to Article 42 and amended as: "If the last day of the period stipulated in these Measures is a statutory holiday, the day after the holiday expires shall be the last day of the period; If there are legal holidays for more than 3 consecutive days within the time limit, it shall be postponed according to the number of holiday days.

"The" five days "in these Measures refers to working days, excluding legal holidays." X. Delete the annex "Model Trial Documents for Major Tax Cases".

In addition, the order of the articles should be adjusted accordingly.

This decision shall come into force as of August 20021year.

The Measures for the Trial of Major Tax Cases shall be revised and re-promulgated according to this decision.