In order to implement the requirements of the reform of the national tax and local tax collection and management system, strengthen the management of tax inspection certificates, and standardize tax law enforcement behavior, the State Administration of Taxation has formulated the "Measures for the Administration of Tax Inspection Certificates", which is hereby promulgated.
This announcement will be implemented from 1 January 2019 and a new tax inspection certificate will be introduced.
This is hereby announced.
State Administration of Taxation
August 7, 2018
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and other relevant provisions in order to strengthen the management of tax inspection certificates, standardize tax law enforcement behavior, and protect the lawful rights and interests of taxpayers, withholding agents and other parties.
Article 2 A tax inspection certificate is a special certificate for tax personnel with statutory law enforcement authority to prove their law enforcement identity, duties, authority, and scope of law enforcement when inspecting taxpayers, withholding agents and other parties.
The name of the tax inspection certificate is "Tax Inspection Certificate of the People's Republic of China".
Article 3 The State Administration of Taxation shall be responsible for formulating and promulgating the specifications and technical standards for tax inspection certificates.
Article 4 The State Administration of Taxation shall be responsible for the examination and approval, production, issuance, supervision and management of the application of nationwide tax inspection certificates.
The taxation bureaus of each province, autonomous region, municipality directly under the Central Government and cities separately listed in the plan (hereinafter referred to as the Provincial Taxation Bureau) of the State Administration of Taxation shall be responsible for the examination, approval, production, issuance, supervision and management of the application of tax inspection certificates in their respective jurisdictions.
The State Administration of Taxation and the Provincial Taxation Bureau shall strictly control the issuance of tax inspection certificates.
Article 5 Tax inspection certificates are divided into special tax inspection certificates for inspection departments and special tax inspection certificates for collection and management departments.
The special tax inspection certificate of the inspection department is applicable to the audit personnel to carry out the audit work, and is managed by the inspection department.
The special tax inspection certificate of the collection management department is applicable to the collection and management personnel to carry out daily inspection work, and is managed by the collection management department.
Article 6 Tax inspection confirms the implementation of information management.
The Provincial Taxation Bureau shall promptly improve and update the relevant information of the certificate holders in the tax inspection certificate management module in the tax collection and management information system, and provide Internet verification services for tax inspection certificates.
Chapter II: Documents and Specifications
Article 7 The tax inspection certificate shall be composed of a special wallet and an internal card.
Article 8 The style of the wallet of the tax inspection certificate is as follows:
(1) The leather wallet of the special tax inspection certificate of the inspection department is vertical black leather, and the leather wallet of the special tax inspection certificate of the collection management department is vertical brown leather;
(2) The outer front of the wallet is engraved with the word "Tax Inspection Certificate of the People's Republic of China", and the word "CHINA TAXATION" is engraved on the back;
(3) The upper end of the wallet is inlaid with a tax emblem and the four characters of "China Taxation", and the inner card is placed at the lower end.
Article 9 The card inside the tax inspection certificate shall indicate the following matters: the name, photo, work unit, certificate number, two-dimensional code, inspection scope, inspection duties, special seal of the tax inspection certificate, and the validity period.
The internal card needs a built-in chip to store the above information of the licensee.
Article 10 The wallet and inner card text of the tax inspection certificate shall be Chinese. Ethnic autonomous regions may also use one of the local common ethnic scripts.
Chapter III: Application and Issuance of Documents
Article 11 When a tax personnel needs to apply for a tax inspection certificate due to their duties, the competent department of the tax inspection certificate of the unit to which he belongs shall verify the basic information and fill in the application for the tax inspection certificate.
Those who apply for a tax inspection certificate for the first time shall obtain tax law enforcement qualifications.
Article 12 The State Administration of Taxation and the competent department of tax inspection certificate of the Provincial Taxation Bureau shall be responsible for examining and approving applications for certificates.
Article 13 After the examination and approval is approved, the State Administration of Taxation and the competent department of tax inspection certificate of the Provincial Taxation Bureau shall print the "Tax Inspection Certificate of the People's Republic of China", and the competent department of the tax inspection certificate of the unit to which the applicant belongs shall be responsible for the specific issuance of the work.
Article 14 Where a taxation officer temporarily performs inspection duties outside the jurisdiction area of the unit where he or she is employed, the State Administration of Taxation or the competent department of tax inspection certificate of the provincial taxation bureau where the official duties are performed shall issue a temporary tax inspection certificate for a corresponding period of validity.
The validity period of the temporary tax inspection certificate shall not exceed one year, and it shall be paid and cancelled in a timely manner after the completion of the temporary official duties.
Chapter IV Use of Documents
Article 15 When conducting inspections, tax personnel shall present tax inspection certificates and tax inspection notices, and may record the presentation in text or audio-visual form.
Article 16 When a tax personnel presents a tax inspection certificate, they may inform the person being inspected or other parties to check the identity of the holder by scanning the two-dimensional code.
Article 17 Taxation personnel shall exercise their tax inspection powers in strict accordance with law and keep secrets for the person being inspected or other parties.
Article 18 The tax inspection certificate shall be used only by the holder himself or herself, and shall not be lent, transferred or altered.
Article 19 The holder shall properly keep the tax inspection certificate to prevent loss or damage.
Where the tax inspection certificate is lost, the holder shall make a written explanation of the situation, and then apply for a replacement after the newspaper or government website or tax authority website published in the publicly distributed newspaper or government website or tax authority website within the jurisdiction indicated in the tax inspection certificate.
Where the tax inspection certificate is seriously damaged or cannot be used, the holder may apply for a replacement and return the original certificate when going through the procedures for renewal.
Chapter V: Supervision and Management
Article 20 The periodic examination system shall be carried out for tax inspection and confirmation, which shall be examined and inspected once every two years. Temporary tax inspection certificates are not within the scope of examination.
Article 21 The State Administration of Taxation and the competent department of tax inspection certificates of the Provincial Taxation Bureau shall organize the examination and inspection work in a unified manner, and the competent department of the tax inspection certificate of the unit where the holder belongs shall be responsible for the specific implementation and shall promptly report the examination and inspection situation.
Article 22 The examination is conducted by comparing the information of the internal card chip with the information of the holder contained in the tax inspection certificate management module, and the consistent examination is passed.
Article 23 Where the examination and verification of the tax inspection certificate fails, the competent department for the tax inspection certificate of the unit to which the bearer belongs shall promptly change and clean up the relevant information.
Article 24 Where a licensee no longer engages in tax inspection work due to reasons such as transfer, dismissal, resignation, retirement, or post adjustment, the competent department for tax inspection certificate of the unit to which the holder belongs shall collect his tax inspection certificate before the change in work.
Where a holder has been filed and examined for suspected violations of law or discipline and has not yet reached a conclusion, his tax inspection certificate shall be temporarily confiscated.
Article 25 The recovered tax inspection certificate shall be periodically destroyed by the issuing organ.
Chapter VI Supplementary Provisions
Article 26: These Measures take effect on January 1, 2019. The Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of Tax Inspection Certificates (Guo Shui Fa [2005] No. 154, as amended by satanic Announcement [2018] No. 31) shall be abolished at the same time.
Recently, the State Administration of Taxation issued the Measures for the Administration of Tax Inspection Certificates (hereinafter referred to as the Measures). It is now interpreted as follows:
I. Background of the promulgation of the Measures
In accordance with the deployment of the reform of the national tax and local tax collection and management system, in order to ensure the smooth development of the tax inspection work after the merger of the tax agencies, further standardize the tax inspection, and unify the management of tax inspection documents, the State Administration of Taxation has formulated and issued the "Measures".
2. The subject of the application and issuance of tax inspection certificates
These Measures adopt hierarchical management of tax inspection certificates. When a tax personnel needs to handle a tax inspection certificate due to their job duties, the competent department of the tax inspection certificate of the unit where he belongs shall verify the basic information and fill in the application for the tax inspection certificate, and the State Administration of Taxation and the competent department of the tax inspection certificate of the Provincial Taxation Bureau shall be responsible for examining and approving the application for the certificate and the printing of the tax inspection certificate.
3. Requirements for the use of tax inspection documents
When conducting inspections, tax personnel shall present tax inspection certificates and tax inspection notices, exercise inspection powers in strict accordance with law, and keep secrets for the person being inspected or other parties. The tax inspection certificate is limited to the holder's own use and may not be lent, transferred or altered.
4. Renewal of tax inspection certificates
The Measures abolish the provision that "the tax inspection certificate is uniformly replaced every five years" and clarify the situation in which the tax inspection certificate is reissued, that is, if the tax inspection certificate is seriously damaged and cannot be used, the holder may apply for reissuance and return the original certificate when handling the renewal procedures.
5. Periodic examination and examination of tax inspection certificates
In addition to the temporary tax inspection certificate, the periodic inspection system for tax inspection and verification is carried out every two years, and the State Administration of Taxation and the competent department of tax inspection certificate of the provincial taxation bureau shall organize the examination and inspection work in a unified manner.
6. The implementation time of the Measures
These Measures will come into force on 1 January 2019, and the new type of tax inspection certificate will be introduced at the same time. The tax inspection certificates issued by the national tax and local tax authorities of the former provinces that are still valid can continue to be used until December 31, 2018.