The full text of the measures for the formulation and management of tax normative documents

First, the front. The formulation and management of tax normative documents is to standardize the formulation and management of tax normative documents, implement the legal principles of taxation, establish a standardized and unified tax legal system, optimize tax law enforcement methods, promote the administration of tax authorities according to law, and protect the legitimate rights and interests of tax administrative counterparts.

2. Analyze the details.

These measures shall apply to the drafting, review, decision, release, filing and clean-up of tax normative documents. The formulation of tax normative documents shall adhere to the principles of science, democracy, openness and unity, comply with the provisions of laws, regulations, rules and higher-level tax normative documents, and follow the formulation rules and procedures stipulated in these measures. Tax normative documents shall not set tax levy, suspension, tax reduction, tax exemption, tax refund, tax payment matters, socks shall not set administrative licensing, administrative penalties, administrative compulsion, administrative fees and other matters that shall not be set by tax normative documents.

3. What is the legal status of tax normative documents.

The legal status of tax normative documents, specifically, refers to a series of legal relationships established with its content and procedures and the internal and external environment in which it is located, examines its effectiveness and hierarchical relationship with other documents in terms of content, and studies its reference qualifications and legality review requirements for court resolution litigation from the procedural aspect, so as to be able to correctly position it, be filial piety and lay the foundation for the regulation of tax normative documents.

Legal analysis: The formulation of tax normative documents is formulated in accordance with the "Legislation Law of the People's Republic of China", "Regulations on the Procedures for Formulating Rules", "Implementation Outline for the Construction of the Rule of Law (2015-2020)" and other laws, regulations and relevant provisions, combined with the actual work of the tax authorities. The formulation of tax normative documents shall comply with the provisions of laws, regulations, rules and higher-level tax normative documents, and adhere to openness and unification.

1. The principle of efficiency, and follow the rules and procedures for formulating the laws and regulations of the Office. Tax normative documents shall not set tax levy, suspension, tax reduction, tax exemption, tax refund, tax supplement, administrative licensing, administrative examination and approval, administrative punishment, administrative compulsion, administrative fees and other matters that shall not be set by tax normative documents. Except for the establishment of tax reductions and exemptions approved by ***.

Legal basis: "Measures for the Administration of the Formulation of Tax Normative Documents" Article 2 The tax normative documents referred to in these measures refer to the documents formulated and published by the tax authorities at or above the county level (including the same level) in accordance with the statutory powers and prescribed procedures, stipulating the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts (hereinafter referred to as tax administrative counterparts), which are generally binding and repeatedly applied in the jurisdiction. The rules of the tax department formulated by the State Administration of Taxation do not belong to the tax normative documents referred to in these measures.

Legal analysis: The formulation of tax normative documents is formulated in accordance with the "Legislation Law of the People's Republic of China", "Regulations on the Procedures for Formulating Rules", "Implementation Outline for the Construction of the Rule of Law (2015-2020)" and other laws, regulations and relevant provisions, combined with the actual work of the tax authorities. The formulation of tax normative documents shall comply with the provisions of laws, regulations, rules and higher-level tax normative documents, and adhere to openness and unification.

First, the principle of efficiency, and follow the rules and procedures stipulated in these measures. Tax normative documents shall not set tax levy, suspension, tax reduction, tax exemption, tax refund, tax supplement, administrative licensing, administrative examination and approval, administrative punishment, administrative compulsion, administrative fees and other matters that shall not be set by tax normative documents. Except for the establishment of tax reductions and exemptions approved by ***.

Legal basis: Zhaohua "Measures for the Administration of the Formulation of Tax Normative Documents" Article 2 The tax normative documents referred to in these measures refer to the documents formulated and published by the tax authorities at or above the county level (including the same level) in accordance with the statutory powers and prescribed procedures, stipulating the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts (hereinafter referred to as tax administrative counterparts), which are generally binding and repeatedly applied in the jurisdiction. The rules and regulations of the tax department formulated by the State Administration of Taxation do not belong to the tax normative documents referred to in these measures.