Sichuan and Chongqing unified the discretion of tax administrative punishment from February 1

2022-05-01 0 By

On January 29th, the city tax office said in a news release, on February 1, chongqing and sichuan will implement new measures for the implementation of the tax administrative penalty discretion of each region, and the each regional tax administrative penalty discretion benchmark (hereinafter respectively referred to as “measures” and “benchmark”), to speed up the tax collection and administration in each region, the service integration,Promote the consistency of tax administrative penalty rules and standards in Sichuan and Chongqing, and jointly create a good tax business environment.According to introducing, the measures for the implementation of the “benchmark” by the state administration of taxation and tax bureau and the state administration of taxation in chongqing in sichuan province tax jointly plan to 7 class 62 tax category of the punishment of the illegal act, fine execution standard, considerations and the applicable conditions of the specific provision, and optimize the unified tax administrative penalty discretion to exercise the rules and discretion benchmark,It is beneficial to further promote accurate law enforcement in the field of taxation.The seven categories mainly include tax registration, tax declaration, account book voucher management, invoice management, tax collection, tax inspection, tax payment guarantee and other tax violations.According to introduction, tax laws and regulations usually stipulate one or several levels and scope of punishment for tax administrative punishment, and tax law enforcement personnel shall determine the implementation standard by exercising discretion of tax administrative punishment within the legal scope according to specific circumstances of tax violations.Due to the difference of economic development degree, the complexity of economic activities and the subjectivity of exercising discretion, there are inevitable differences in punishment scale and punishment standard in different regions.”The issuance of these two documents has solved the problem of inconsistent standards of tax administrative penalties in Sichuan and Chongqing.”Wang Dong, deputy director of Policy and Regulations Department of Chongqing Taxation Bureau.The “benchmark” will be the type of punishment, grade classification, consideration factors to be refined and quantified, effectively improve the rationality of punishment.”We classified the degree of violation into minor, minor, moderate and serious, which reduced the room for discretion and turned the ‘subjective’ question into an ‘objective’ question.”Wang said.At the same time, the overall level of punishment has been reduced.For example, the normal operation of the market subject, if not in accordance with the provisions of the deadline for tax declaration, individuals and units according to the previous standards will be fined up to 10,000 yuan, but according to the new “benchmark”, individual unified fine of 50 yuan;The unit shall be fined 100 yuan for each time according to the number of overdue times, and the maximum fine is 500 yuan.Not only that, the degree of violation is automatically determined by the system, and the specific punishment result and fine amount are automatically calculated by the system, which reduces manual intervention in the whole process.The system also has a collective review window, as the exercise of administrative penalty discretion “bottom” clause.It is worth mentioning that in the “Benchmark”, in addition to the illegal amount, illegal copies, taxpayers’ status, illegal times and illegal circumstances, the degree of compliance of taxpayers is also added.”The first five items are all objective factors, and the last item, ‘taxpayer compliance’, is the subjective consideration of the counterpart of tax administration, that is, whether the subject of violation of the law correctives in time, whether the attitude of correction is good and so on.”According to Wang dong, 29 violations of laws and regulations are subject to the “taxpayer compliance degree”, which aims to promote and strengthen the awareness of paying taxes in accordance with the law.For example, is also a withholding agent fails to perform the withholding obligation, the button should not, the behavior of the uncollected taxes receivable, according to the matching degree of tax authorities and help recover the timing of the tax, three kinds of circumstances, impose a button should not, uncollected taxes receivable 50% fines, more than 50% (excluding) 1 times the fine and more than 1 times (excluding) 3 times the fine.The higher the degree of cooperation, the lighter the penalty.The relevant person in charge of each province (city) tax authorities said the next, will continue to focus on and fully collecting a gleam of law enforcement personnel, the general taxpayer JiaoFeiRen withholding agents, and the social public opinion suggestion, combined with the regional economic and social development status and needs, timely research launch optimization promotion initiatives, to further standardize the tax law enforcement behavior, optimization of the tax law enforcement,Ensure consistent tax administrative penalty rules and standards in Sichuan and Chongqing, accelerate the integration of tax collection, administration and services in Sichuan and Chongqing, and jointly create a good tax business environment.