国家税务总局修订并发布《税收减免管理办法》（下）

国家税务总局修订并发布《税收减免管理办法》（下）

（接上期）

第二十四条 税务机关需要对纳税人提交的减免税材料内容进行实地核实的，应当指派2名以上工作人员按照规定程序进行实地核查，并将核查情况记录在案。上级税务机关对减免税实地核查工作量大、耗时长的，可委托企业所在地的区县税务机关具体组织实施。

因税务机关的责任批准或者核实错误，造成企业未缴或少缴税款，依照税收征管法的有关规定处理。

税务机关越权减免税的，除依照税收征管法规定撤销其擅自作出的决定外，补征应征未征税款，并由上级机关追究直接负责的主管人员和其他直接责任人员的行政责任；构成犯罪的，依法追究刑事责任。

第二十五条 税务机关应对享受减免税企业的实际经营情况进行事后监督检查。检查中，发现有关专业技术或经济鉴证部门认定失误的，应及时与有关认定部门协调沟通，提请纠正后，及时取消有关纳税人的优惠资格，督促追究有关责任人的法律责任。有关部门非法提供证明，导致未缴、少缴税款的，依照税收征管法的有关规定处理。

（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If tax authorities grant tax reduction and exemption to enterprises beyond their power， not only the decision shall be repealed and taxes due shall be recovered， but also the executive officers in charge and other staffs in direct relevance shall be held accountable for administrative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.

第五章附则

第二十六条 单个税种的减免税核准备案管理制度，依据本办法另行制定。

第二十七条 各省、自治区、直辖市和计划单列市国家税务局、地方税务局可根据本办法制定具体实施办法。

第二十八条 本办法自2015年8月1日起施行。《税收减免税管理办法（试行）》（国税发〔2005〕129号印发）同时废止。

（完）

翻译：张瑛审定：邓力平

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

责任编辑：惠知

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