税务行政复议规则（暂行） Decree of the State Administration of Taxation

国家税务总局令8号

颁布日期：20040224 　实施日期：20040501 　颁布单位：国家税务总局

　　Rules on Taxation Administrative Review （interim） ， deliberated and adopted at the first executive meeting of the State Administration of Taxation on January 17th， 2004， are hereby promulgated and shall be put in force as of May 1st， 2004.

　　Xie Xuren， Director of the State Administration of Taxation

　　February 24th， 2004

　　Rules for Taxation Administrative Review （interim）

　　Chapter I General Provisions

　　Article 1 With a view to preventing and rectifying the violations of laws or specific improper administrative actions of the tax authorities， protecting the legal rights and interests of taxpayers and other interested parties， and ensuring and supervising the tax authorities to lawfully exercise their mandate the current Rules are formulated in accordance with the Law of the People's Republic of China on Administrative Review， the Law of the People's Republic of China on the Administration of Tax Collection and other relevant regulations.

　　Article 2 Taxpayers and other interested parties who believe their legal rights and interests have been infringed by a specific administrative action of a tax authority， may apply for review to the taxation administrative review authority in accordance with legal procedures. The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review.

　　Article 3 The tax administrative review authority referred to in the Rules （hereinafter referred to as the review authority） are those tax authorities that lawfully investigate and make administrative review decisions on specific administrative actions after receiving applications for review.

　　Article 4 Agencies of the review authorities in charge of taxation legal affairs （hereinafter referred to as legal affairs agencies） shall shoulder the specific responsibility of administrative review and perform the following duties：

　　（1） Accepting the application for administrative review；

　　（2） Investigating and searching for evidence from relevant organizations and persons， consulting documents and materials；

　　（3） Examining whether a specific administrative action under a review application is lawful and proper and drafting an administrative review decision.

　　（4） Handling or transferring examination applications listed in Article 9 of the Rules；

　　（5） In accordance with the prescribed jurisdiction and procedures， putting forward proposals for handling actions violating the Administrative Review Law and the Rules；

　　（6） Handling matters for responding to administrative lawsuits lodged because of objections to administrative review decisions；

　　（7） Examining and supervising the administrative review work of tax authorities at lower levels；

　　（8） Handling compensation issues as result of the administrative review cases；

　　（9） Collecting statistics， making reports and keeping files for administrative review， lawsuits and compensation cases.

　　Tax authorities at all levels shall establish sound legal affairs agencies and assign fulltime clerks in charge of administrative review and corresponding lawsuits to ensure smooth progress of the work.

　　Article 5 In performing the administrative review duties， the review authorities shall fortify the awareness of responsibility and service， establish the concept of rule-based administration， follow the principles of legitimacy， impartiality， transparency， timeliness and convenience for the people， adhere to correcting errors if any， cleave to laws， and ensure the correct implementation of the laws and regulations.

　　Article 6 If taxpayers and other parties concerned disagree to tax administrative review decisions， they may bring administrative lawsuits to the pe

ople's courts in accordance with the Law on Administrative Procedures.

　　Article 7 Expenses incurred in administrative review and litigation in the tax authorities at all levels shall be covered by administrative budget.

　　Chapter II Scope of Taxation-related Administrative Review

　　Article 8 The review authorities shall accept applications for administrative review as a result of objections to any of the following specific administrative actions：

　　（1） Tax collection by the tax authorities， including specific administrative actions such as confirming the taxable entities， taxable items， scope of taxation， tax reduction， exemption and refund， applicable tax rate， tax base， intermediate links of taxation， time limit for tax payment and tax collection methods as well as tax collection， imposing fines on tax owed， actions of withholding agents， and tax collection by agents entrusted by tax authorities.

　　（2） Measures taken by the tax authorities to guarantee the tax revenue：

　　（a） Written notification to banks or other financial institutions to temporarily freeze an account；

　　（b） Seizing or detaining commodities， goods or other property.

　　（3） Failure to timely withdraw tax revenue guarantee measures by the tax authorities which results in infringement of the legal rights and interests of taxpayers；

　　（4） Mandatory enforcement measures taken by the tax authorities：

　　（a） Written notifications to banks or other financial organizations to withhold tax payments from deposits of the concerned parties；

　　（b） Selling or auctioning the seized or detained commodities， goods or other properties.

　　（5） Administrative penalty imposed by the tax authorities：

　　（a） fines；

　　（b） confiscation of properties and illegal income；

　　（c） depriving the right of getting export tax refund.

　　（6） The actions of the tax authorities in refusing to lawfully handle a matter or to give a reply：

　　（a） Refusing to approve tax reductions and exemptions or export tax refund；

　　（b） Refusing to credit the tax；

　　（c） Refusing to rebate tax；

　　（d） Refusing to issue tax registration certificate or sell invoices；

　　（e） Refusing to issue tax payment vouchers and receipts；

　　（f） Refusing to identify the normal value-added tax payers；

　　（g） Refusing to approve deferred tax declaration， and deferred tax payment.

　　（7） The actions of the tax authorities in disqualifying the general VAT payers；

　　（8） The actions of the tax authorities in capturing and stopping selling invoices；

　　（9） The actions of the tax authorities in ordering the taxpayers to present tax payment guarantees or not to lawfully confirm the validity of their tax payment guarantees.

　　（10） The actions of the tax authorities in refusing to lawfully grant awards to tax evasion reporters.

　　（11） Decision of the tax authorities of notifying the border exit department to prevent exit of border.

　　（12） Other specific administrative actions of the tax authorities.

　　Article 9 Any taxpayers or other parties concerned believing that the following basis for the specific administrative actions of the tax authorities are illegal may apply to the review authorities for examining these basis when applying for the administrative review of the specific administrative actions：

　　（1） The rules of the State Administration of Taxation and other departments of the State Council：

　　（2） The rules of the tax authorities at other levels；

　　（3） The rules of the local people's governments；

　　（4） The rules of departments of the local people's governments.

　　The provisions mentioned in the preceding Paragraph exclude regulations and rules.

　　Chapter III Jurisdiction of the Taxation Administrative Review

　　Article 10 Objections against specific ad

ministrative actions of tax authorities at any level shall be referred to the tax authorities at a higher level for administrative review.

　　The objections against the specific administrative actions of the local tax bureaus at provinces， autonomous regions and municipalities directly under the central government may be taken to the State Administration of Taxation or the people's governments of provinces， autonomous regions and municipalities directly under the central government for review.

　　Article 11 The objections against the specific administrative actions of the State Administration of Taxation shall be taken to the State Administration of Taxation for administrative review. In case of disagreement to the review decision， the applicants may lodge an administration lawsuit to the people's court or may apply to the State Council for arbitration. The ruling of the State Council is final.

　　Article 12 Those who have any objections against the specific administrative actions of tax authorities or organizations other than those prescribed in Articles 10 and 11 of the Rules shall apply for administrative review in accordance with the following rules：

　　（1） Those who have any objections against the specific administrative actions of municipalities separately listed in the state budgetary planning shall apply for administrative review to the provincial tax bureaus.

　　（2） Those who have objections against the specific administrative actions of tax offices or inspection departments of tax bureaus at any level shall apply for administrative review to their supervising tax authorities.

　　（3） Those who have objections against the withholding actions of withholding agents shall apply for administrative review to the t

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