The General Administration Of Taxation Standardizing The Discretion Of Tax Administrative Penalty

The discretion of tax administrative penalty is the need for tax authorities to perform their management functions, maintain the stability of tax law and realize the fairness of cases.

However, discretion does not mean "arbitrary discretion". The tax authorities should set a discretionary benchmark legally and reasonably, strictly abide by the legal procedures, and exercise fair and discretionary power in a fair and open manner.

In July 2012, the General Administration of Taxation issued the "guiding opinions on standardizing the work of tax administrative discretion", and put forward the overall requirements for the tax authorities to regulate the administrative discretion.

The tax authorities around the country have made active explorations to standardize the discretion of administrative penalty as a breakthrough.

By the end of November 2016, a total of 69 provincial units in the national tax system had formulated administrative penalties.

The "discretion standard" or "implementation method", of which 32 provincial-level regions have formulated the unified and applicable penalty discretion standard of the IRS and the Local Taxation Bureau.

The rules contain 4 chapters and 28 articles. The basic principles, the applicable procedures, the relevant supporting systems and the rules for formulating the discretion standard of the discretion of administrative penalty have been defined, and a set of system norms has been formed.

In accordance with the basic requirements of "standardizing tax payers and facilitating taxpayers", we should strengthen the restraint and guidance of power and promote the impartiality and pparency of law enforcement.

In principle, the 7 basic principles of legal, reasonable, fair, open, legitimate procedures, trust protection, punishment and education are clearly put forward. In terms of rules, there are clear rules for first violation, no punishment, no mitigating punishment, lighter circumstances and collective deliberation system. In terms of procedural requirements, procedures for notification, avoidance, statement, defense, hearing, and collective deliberation of major penalties are listed.

The rule comes from practice and serves practice.

It not only promoted the unification of basic concepts and the perfection of basic procedures, but also tied up the system of "cage" to solve the problem of arbitrary discretion of the individual, and respected the law of law enforcement, served "Dancing" in the cage, and provided system guarantee for tax law enforcement.

"First violation does not punish" promotes flexible law enforcement and compose "harmonious articles".

Tax registration, tax declaration, invoice management and other aspects of illegal activities are numerous, harmless and easy to rectify.

Within the statutory limits, we should give taxpayers the space for self correction, highlight the principle of Combining Leniency with severity, and combine punishment with education. It is a vivid practice to educate and guide taxpayers to consciously abide by the tax law.

"Document reasoning" promotes interaction and facilitate the payment of "clear tax".

In advance, we should give the public a benchmark for public judgement; in fact, the basis for predicting the outcome of punishment.

In the handling of the results, the implementation of reasoning law enforcement documents, the fact finding, the application of law and the application of the discretion benchmark are clarifying, the operation of black box is eliminated, and taxpayers are prevented from breaking the law and correcting the mistakes in time, so that taxpayers can understand the tax payment and secure the operation.

Strengthening "case guidance"

To determine the "standard pole" for law enforcement.

It is necessary to collect, collate, summarize and publish typical cases, and interpret the case by law, which is conducive to correctly understand the applicable punishment standard, and refine the punishment rules through case refinement, and enhance the scientificity and rationality of the discretion benchmark.

At the same time, the rules put forward requirements for supporting system construction such as law enforcement cooperation, information management, organization and leadership, supervision and accountability, and formed a set of system norms, which will further promote the level of tax law enforcement.

According to the reform plan of deepening the collection and management system of state and local taxes.

The "rules" clearly stipulate that the provincial and Inland Revenue bureaus shall jointly formulate a unified and applicable tax administrative penalty discretion standard in this region.

The provincial unified discretion standard achieves the basic unity of regional rules, and helps to form a unified law enforcement scale, so that tax law enforcement is more equitable.

The unification of the national tax and the Local Taxation Bureau is also conducive to an external diameter of the tax system.

On the basis of the unified tax standard promulgated by the provincial tax authorities, the grass-roots tax authorities should further strengthen law enforcement cooperation and improve the mechanism of information exchange and law enforcement cooperation, so as to ensure that the tax administrative penalty standards for the same basic tax violations in the same area are basically the same.

In the implementation of the three phase of the Golden Tax Project, some provinces and municipalities in Jiangsu and Hainan have developed the information module of administrative penalty, embedding the penalty benchmark into the information system, realizing fair and impartial law enforcement by means of information, and solving the violation of the basic legal principles from the source of the system, such as "one thing, two penalties".

The establishment of the "one ruler" of state tax and land tax not only solves the unfair punishment of "different penalties for colleagues" and "one more punishment", but also benefits the management and utilization of tax related punishment information.

According to the requirements of the state to implement credit information sharing, the tax authorities will punish the information according to law, so that the illegal behavior can be avoided and further create a social atmosphere of honest taxation.

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