國家稅務(wù)總局修訂并發(fā)布《稅收減免管理辦法》（中）

（接上期）

（Continued）

第三章 備案類減免稅的申報(bào)和備案實(shí)施

Chapter 3 Application， filing and implementation of tax reduction and exemption subject to filing requirements

第十四條 備案類減免稅的實(shí)施可以按照減輕納稅人負(fù)擔(dān)、方便稅收征管的原則，要求納稅人在首次享受減免稅的申報(bào)階段在納稅申報(bào)表中附列或附送材料進(jìn)行備案，也可以要求納稅人在申報(bào)征期后的其他規(guī)定期限內(nèi)提交報(bào)備資料進(jìn)行備案。

Article XIV By following the principle of reducing the burden of taxpayers and facilitating tax collection and administration， taxpayers are required to file in the attached column of tax returns or separate attached documents in the initial declaration for tax reduction and exemption， or submit relevant documents for filing purposes within the prescribed period after declaration has been made.

第十五條 納稅人隨納稅申報(bào)表提交附送材料或報(bào)備材料進(jìn)行備案的，應(yīng)當(dāng)在稅務(wù)機(jī)關(guān)規(guī)定的減免稅期限內(nèi)，報(bào)送以下資料：

（一）列明減免稅的項(xiàng)目、依據(jù)、范圍、期限等；

（二）減免稅依據(jù)的相關(guān)法律、法規(guī)規(guī)定要求報(bào)送的材料。

納稅人對(duì)報(bào)送材料的真實(shí)性和合法性承擔(dān)責(zé)任。

Article XV In cases where the documents for filing purpose are submitted along with tax returns， taxpayers shall submit the following documents within the prescribed period of tax reduction and exemption specified by tax authorities:

A. Items， basis， scope and period for tax reduction and exemption；

B. Other documents required by relevant laws and regulations.

The taxpayer is responsible for the authenticity and legitimacy of the documents submitted.

第十六條 稅務(wù)機(jī)關(guān)對(duì)納稅人提請(qǐng)的減免稅備案，應(yīng)當(dāng)根據(jù)以下情況分別作出處理：

（一）備案的減免稅材料存在錯(cuò)誤的，應(yīng)當(dāng)告知并允許納稅人更正；

（二）備案的減免稅材料不齊全或者不符合法定形式的，應(yīng)當(dāng)場(chǎng)一次性書面告知納稅人；

Article XVI For the filing requirements of the tax reduction and exemption by taxpayers， the tax authority shall deal with it separately based on the following circumstances:

A. If mistakes are existed in the documents concerning tax reduction and exemption for the purpose of filing， taxpayers shall be informed and allowed to make a correction；

B. If the documents concerning tax reduction and exemption subject to filing requirements are incomplete or inconsistent with the statutory form， the tax authority shall provide a one-time notification for taxpayers in writing on the spot；

（三）備案的減免稅材料齊全、符合法定形式的，或者納稅人按照稅務(wù)機(jī)關(guān)的要求提交全部補(bǔ)正減免稅材料的，應(yīng)當(dāng)受理納稅人的備案。

C. If the documents concerning tax reduction and exemption subject to filing requirements are complete or consistent with the statutory form，or submitted with corrections according to the requirements of the tax authority， the taxpayer's filing requirements shall be accepted.

第十七條 稅務(wù)機(jī)關(guān)受理或者不予受理減免稅備案，應(yīng)當(dāng)出具加蓋本機(jī)關(guān)專用印章和注明日期的書面憑證。

Article XVII No matter whether the filing application for tax reduction and exemption is accepted or not， the tax authority shall issue a written decision certificate with an affixed special seal and date.

第十八條 備案類減免稅的審核是對(duì)納稅人提供資料完整性的審核，不改變納稅人真實(shí)申報(bào)責(zé)任。

Article XVIII Review on tax reduction and exemption subject to filing requirements is referred to as the review conducted by the tax authority on the completeness of documents submitted by taxpayers，however， the responsibility of authentic declaration by taxpayers remains the same.

第十九條 稅務(wù)機(jī)關(guān)對(duì)備案材料進(jìn)行收集、錄入，納稅人在符合減免稅資質(zhì)條件期間，備案材料一次性報(bào)備，在政策存續(xù)期可一直享受。

Article XIX Tax authority is responsible for document's collecting and recording. During the period that the taxpayer is qualified for tax reduction and exemption， the documents shall be one-time filed and tax incentives can be enjoyed as long as the policy maintains.

第二十條 納稅人享受備案類減免稅的，應(yīng)當(dāng)按規(guī)定進(jìn)行納稅申報(bào)。納稅人享受減免稅到期的，應(yīng)當(dāng)停止享受減免稅，按照規(guī)定進(jìn)行納稅申報(bào)。納稅人享受減免稅的情形發(fā)生變化時(shí)，應(yīng)當(dāng)及時(shí)向稅務(wù)機(jī)關(guān)報(bào)告。

Article XX Taxpayers， who enjoy tax reduction and exemption subject to filing requirements， shall file tax returns in accordance with relevant regulations. In cases where the tax incentives expire， the enjoyment of tax reduction and exemption shall be ceased and the tax returns shall be filed in accordance with relevant regulations. In cases where the circumstances of the qualification of the tax incentives change，taxpayers shall report it to the tax authority in time.

第四章減免稅的監(jiān)督管理

Chapter 4Supervision and administration of the tax reduction and exemption

第二十一條 稅務(wù)機(jī)關(guān)應(yīng)當(dāng)結(jié)合稅收風(fēng)險(xiǎn)管理，將享受減免稅的納稅人履行納稅義務(wù)情況納入風(fēng)險(xiǎn)管理，加強(qiáng)監(jiān)督檢查，主要內(nèi)容包括：

（一）納稅人是否符合減免稅的資格條件，是否以隱瞞有關(guān)情況或者提供虛假材料等手段騙取減免稅；

Article XXI By taking into account tax risk management， the tax authority shall include the fulfilment of tax obligations into tax risk management and strengthen the supervision and inspection. The main contents include:

A. Whether the taxpayer is qualified for tax reduction and exemption，and whether the tax reduction and exemption are obtained through deceits as concealing the real situation or providing false documents；

（二）納稅人享受核準(zhǔn)類減免稅的條件發(fā)生變化時(shí)，是否根據(jù)變化情況經(jīng)稅務(wù)機(jī)關(guān)重新審查后辦理減免稅；

（三）納稅人是否存在編造虛假計(jì)稅依據(jù)騙取減免稅的行為；

（四）減免稅稅款有規(guī)定用途的，納稅人是否按照規(guī)定用途使用減免稅款；

（五）減免稅有規(guī)定減免期限的，是否到期停止享受稅收減免；

（六）是否存在納稅人應(yīng)經(jīng)而未經(jīng)稅務(wù)機(jī)關(guān)批準(zhǔn)自行享受減免稅的情況；

（七）已享受減免稅是否按時(shí)申報(bào)。

B. In cases where the circumstances of the qualification for the tax incentives change， whether the tax reduction and exemption will be granted after the qualification renewal by the tax authority in accordance with the alteration；

C. Whether the tax incentives are obtained by fabricating the false tax base；

D. Whether the tax reduction and exemption is well used in accordance with its designated purpose；

E. Whether the enjoyment of tax reduction and exemption is discontinued when it expires in cases that there is a specified time limit；

F. Whether the tax reduction and exemption is enjoyed by the taxpayer without the approval of tax authorities；

G. Whether the enjoyment of tax reduction and exemption has been declared to the tax authority in time.

第二十二條 納稅人享受核準(zhǔn)類或備案類減免稅的，對(duì)符合政策規(guī)定條件的材料有留存?zhèn)洳榈牧x務(wù)。納稅人在稅務(wù)機(jī)關(guān)后續(xù)管理中不能提供相關(guān)印證材料的，不得繼續(xù)享受稅收減免，追繳已享受的減免稅款，并依照稅收征管法的有關(guān)規(guī)定處理。

稅務(wù)機(jī)關(guān)在納稅人首次減免稅備案或者變更減免稅備案后，應(yīng)及時(shí)開展后續(xù)管理工作，對(duì)納稅人減免稅政策適用的準(zhǔn)確性進(jìn)行審核。對(duì)政策適用錯(cuò)誤的告知納稅人變更備案，對(duì)不應(yīng)當(dāng)享受減免稅的，追繳已享受的減免稅款，并依照稅收征管法的有關(guān)規(guī)定處理。

Article XXII In the case that taxpayers are entitled to enjoy the tax reduction and exemption subject to approval or filing requirements， the documents in accordance with relevant policies and regulations shall be kept for future reference. Whereas taxpayers cannot provide relevant verification documents in the follow-up management of tax authorities，tax reduction and exemption shall be discontinued， and tax reductions and exemptions enjoyed shall be recovered and handled according to the relevant regulations of the Tax Collection and Administration Law.

Tax authorities shall carry out follow-up management promptly and verify whether taxpayers are eligible to enjoy relevant policies for tax reduction and exemption after the initial filing for tax reduction and exemption or the alteration of tax reduction and exemption. Taxpayers shall be informed to make modification if policies are wrongly applicated；and for those not entitled to enjoy tax reduction and exemption， the reductions and exemptions shall be recovered and handled according to the relevant regulations of the Tax Collection and Administration Law.

第二十三條 稅務(wù)機(jī)關(guān)應(yīng)當(dāng)將減免稅核準(zhǔn)和備案工作納入崗位責(zé)任制考核體系中，建立稅收行政執(zhí)法責(zé)任追究制度：

（一）建立健全減免稅跟蹤反饋制度。各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)定期對(duì)減免稅核準(zhǔn)和備案工作情況進(jìn)行跟蹤與反饋，適時(shí)完善減免稅工作機(jī)制；

Article XXIII Tax authorities shall take the approval and filing for tax reduction and exemption task into the evaluation system for post responsibility， and establish the accountability system for tax administration and law enforcement:

A. A sound follow-up and feedback system for tax reduction and exemption shall be established. Tax authorities at all levels shall track and provide feedback of the situations for tax reduction and exemptions at fixed intervals， and also improve working mechanism timely for tax reduction and exemption；

（二）建立減免稅案卷評(píng)查制度。各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)建立各類減免稅資料案卷，妥善保管各類案卷資料，上級(jí)稅務(wù)機(jī)關(guān)應(yīng)定期對(duì)案卷資料進(jìn)行評(píng)查；

（三）建立層級(jí)監(jiān)督制度。上級(jí)稅務(wù)機(jī)關(guān)應(yīng)建立經(jīng)常性的監(jiān)督制度，加強(qiáng)對(duì)下級(jí)稅務(wù)機(jī)關(guān)減免稅管理工作的監(jiān)督，包括是否按本辦法規(guī)定的權(quán)限、條件、時(shí)限等實(shí)施減免稅核準(zhǔn)和備案工作。

B. An inspection system for the records of tax reduction and exemption shall be established. A well-sorted record system for tax reduction and exemption shall be established at all levels for safekeeping all sorts of records， and tax authorities at upper levels shall inspect the records at fixed intervals；

C. A hierarchy supervision system shall be established. Tax authorities at upper levels shall establish a system for frequent supervision so as to strengthen the administration on the tax authorities at lower levels regarding the management for tax reduction and exemption， including whether the approval and filing for tax reduction and exemption is implemented according to the limits of authority， conditions and time limits prescribed by the Measures.

（未完待續(xù)）

（To be continued）

翻譯：張瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責(zé)任編輯：惠知

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