國家稅務(wù)總局修訂并發(fā)布《稅收減免管理辦法》（下）

國家稅務(wù)總局修訂并發(fā)布《稅收減免管理辦法》（下）

（接上期）

第二十四條 稅務(wù)機關(guān)需要對納稅人提交的減免稅材料內(nèi)容進行實地核實的，應(yīng)當指派2名以上工作人員按照規(guī)定程序進行實地核查，并將核查情況記錄在案。上級稅務(wù)機關(guān)對減免稅實地核查工作量大、耗時長的，可委托企業(yè)所在地的區(qū)縣稅務(wù)機關(guān)具體組織實施。

因稅務(wù)機關(guān)的責任批準或者核實錯誤，造成企業(yè)未繳或少繳稅款，依照稅收征管法的有關(guān)規(guī)定處理。

稅務(wù)機關(guān)越權(quán)減免稅的，除依照稅收征管法規(guī)定撤銷其擅自作出的決定外，補征應(yīng)征未征稅款，并由上級機關(guān)追究直接負責的主管人員和其他直接責任人員的行政責任；構(gòu)成犯罪的，依法追究刑事責任。

第二十五條 稅務(wù)機關(guān)應(yīng)對享受減免稅企業(yè)的實際經(jīng)營情況進行事后監(jiān)督檢查。檢查中，發(fā)現(xiàn)有關(guān)專業(yè)技術(shù)或經(jīng)濟鑒證部門認定失誤的，應(yīng)及時與有關(guān)認定部門協(xié)調(diào)溝通，提請糾正后，及時取消有關(guān)納稅人的優(yōu)惠資格，督促追究有關(guān)責任人的法律責任。有關(guān)部門非法提供證明，導致未繳、少繳稅款的，依照稅收征管法的有關(guān)規(guī)定處理。

（Continued）

Article XXIV In the case that the documents for tax reduction and exemption submitted by the taxpayers shall be verified on-site， two staffs at least should be assigned to conduct the on-site inspection according to relevant procedures， and the inspection situation shall be recorded. Whereas if it costs huge workload and takes long time for tax authorities to conduct the inspection for tax reduction and exemption， the local tax authorities at county or district level can be entrusted to carry out the onsite inspection.

In the case that tax authorities made mistakes in approval or verification of tax reduction and exemption so as to give rise to failing to pay or pay less than required by enterprises， it shall be handled according to relevant regulations of the Tax Collection and Administration Law.

If tax authorities grant tax reduction and exemption to enterprises beyond their power， not only the decision shall be repealed and taxes due shall be recovered， but also the executive officers in charge and other staffs in direct relevance shall be held accountable for administrative responsibility； Whereas the case constitutes a crime， criminal responsibility shall be affixed.

Article XXV Tax authorities shall conduct supervision and inspection on the actual operations of enterprises enjoying tax reduction and exemption. During the inspection， if any fault is confirmed by relevant departments for special technology or economic authentication，the tax authorities shall make coordination and communication with relevant department， timely disqualify their preferential offer， and urge relevant persons in responsibility to be held legal accountable according to the laws. If relevant departments illegally provide proof as to lead to tax unpaid or paid less， it shall be handled according to therelevant regulations of the Tax Collection and Administration Law.

第五章附則

第二十六條 單個稅種的減免稅核準備案管理制度，依據(jù)本辦法另行制定。

第二十七條 各省、自治區(qū)、直轄市和計劃單列市國家稅務(wù)局、地方稅務(wù)局可根據(jù)本辦法制定具體實施辦法。

第二十八條 本辦法自2015年8月1日起施行。《稅收減免稅管理辦法（試行）》（國稅發(fā)〔2005〕129號印發(fā)）同時廢止。

（完）

翻譯：張瑛審定：鄧力平

Chapter 5Supplementary provisions

Article XXVIThe management system of tax reduction and exemption on specified tax categories subject to approval or filing requirements， shall be separately formulated in accordance with the Measures.

Article XXVIIThe state tax bureau and local tax bureau in each province， autonomous region， municipality directly under the Central Government， or city specifically designated in the state plan，may formulate its specific implementation rules in accordance with the Measures.

Article XXVIII The Measures come into force since August1st，2015.Administrative Measures of Tax Reduction and Exemption （Trial）（GuoShui Fa ［2015］ No. 129） shall be repealed simultaneously.

（The end）

Translator : Ying Zhang Proofreader : Liping Deng

責任編輯：惠知

State Administration of Taxation Revised and Released Administrative Measures of Tax Reduction and Exemption（Part III）