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Article 1. The present Measures are formulated in accordance with the provisions of the Law of the People's Republic of China concerning the Administration of Tax Collection (hereinafter referred to the "Tax Collection Administration Law") and its detailed implementation rules for the purpose of regulating the acts of tax authorities for their announcement of outstanding taxes, urging taxpayers to pay outstanding taxes on their own initiatives, preventing the occurrence of new outstanding taxes, and ensuring the state tax money to be turned in the treasury in time and in full amount. Article 2. The "announcement organs" mentioned in the present Measures shall refer to the tax bureaus at or above the county level. Article 3. The "outstanding taxes" mentioned in the present Measures shall refer to the tax money failing to be paid by any taxpayer exceeding the time limit prescribed by tax laws and administrative regulations or exceeding the time limit for tax payment (hereinafter referred to the time limit for tax payment) determined by the tax authorities in accordance with tax laws and administrative regulations, including: (1) Tax money failing to be paid by a taxpayer within the time limit for tax payment after handling declaration for tax payment; (2) Tax money failing to be paid by a taxpayer within the time limit for tax payment after the expiry of the time limit for extension of tax payment upon approval; (3) Tax money failing to be paid by a taxpayer within the time limit for payment of taxes that shall be made up by the taxpayer determined through taxation inspection; (4) Tax money failing to be paid by a taxpayer within the time limit for tax payable checked and ratified by the tax authority in accordance with Article 27 or 35 of the Tax Collection Administration Law; and (5) Other tax money failing to be paid by a taxpayer within the time limit for tax payment. The tax authorities shall verify the amount of outstanding taxes prescribed in the preceding paragraph in time. The outstanding taxes announced in the present Measures shall not include late fees and fines. Article 4. The announcement organ shall announce the outstanding taxes of any taxpayer at the tax handling places or in mass media such as radio, television, newspapers, periodicals, and networks, etc. on time: (1) The announcement shall be made once every quarter in case any enterprise or entity owes taxes; (2) The announcement shall be made once half a year in case any individual business or any other individual owes taxes; (3) The announcement shall be made at any time in case any taxpaying household who escapes or disappears or other outstanding taxes of abnormal households whose whereabouts cannot be found out by the tax authorities. Article 5. The contents of the announcement of outstanding taxes shall be as follows: (1) In case any enterprise or entity owes taxes, the announcement shall include the name of the enterprise or entity, the identification number of the taxpayer, name of the legal representative or responsible person, number of identity certificate of a citizen or other effective identity certificates, business place, categories of taxes owed, balance of outstanding taxes and the amount of outstanding taxes newly occurred in the current term; (2) In case any individual business owes taxes, the announcement shall include: the name of the individual business, name of the owner, identification number of the taxpayer, number of the identity card of a citizen or other effective identity certificate, business place, type of taxes owed, balance of outstanding taxes and the amount of outstanding taxes newly occurred in the current term; (3) In case an individual (excluding individual business) owes taxes, the announcement shall include: his name, number of identity card of a citizen or other effective identity certificates, types of taxes owed, balance of outstanding taxes, and the amount of outstanding taxes newly occurred in the current term. Article 6. In case any taxpayer of an enterprise or entity owes tax money less than RMB 2 million Yuan, or any individual business or individual owes tax money less than RMB 100,000 Yuan, which shall be announced by the tax bureaus or sub-bureaus at the county level at the tax handling service hall. In case any taxpayer of an enterprise or entity owes tax money of RMB 2 million Yuan or more, or any individual business and other individual owes tax money RMB 100 thousand Yuan or more, which shall be announced by the tax bureaus or sub-bureaus at the prefecture or city level. In case any taxpaying household and other taxpayer whose whereabouts cannot be found out by the tax authorities owes taxes, which shall be announced by the state taxation bureaus or local taxation bureaus of all the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning. Article 7. For the outstanding taxes information of any taxpayer that needs to be announced by the upper level announcement organ in accordance with the present Measures, the lower level announcement organ shall report it to the upper level organ in time. The concrete time and requirements shall be determined by the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning. Article 8. Before making an announcement on outstanding taxes, an announcement organ shall make confirmation on the outstanding taxes conditions of any taxpayer deeply and in detail, lay emphasis on the verification of the outstanding taxes statistical listing data and the data recorded in the ledger of different accounts of the taxpayer, written data recorded in book accounts and electronic data recorded in the information system one by one, so as to ensure the truthfulness and accuracy of the data announced. Article 9. Once outstanding taxes has been determined, the announcement organ shall sign and issue public notice by ways of formal documentation to announce to the society. The method of combining the balance of outstanding taxes with the newly increased outstanding taxes shall be implemented for the amount of outstanding taxes in the announcement, and the tax authority may not make announcement on the following outstanding taxes of a taxpayer: (1) Outstanding taxes of a taxpayer who has been adjudicated bankruptcy, and revoked qualification of a legal person after legal liquidation; (2) Outstanding taxes of an enterprise, which has been ordered to revoke or close down and has been deregistered or disqualified as a legal person according to law after legal liquidation; (3) Outstanding taxes of an enterprise, which has stopped production and business operation for more than one consecutive year (computed on the basis of the date of the calendar); (4) Outstanding taxes of a taxpayer who has been lost for more than two years. The decision on public notice shall be listed as archives of materials of taxation collection administration, and shall be kept properly. Article 10. An announcement organ shall not exceed the scope prescribed in the present Measures when announcing the outstanding taxes of any taxpayer, and shall keep secrets for the relevant conditions of any taxpayer in accordance with the Tax Collection Administration Law and its detailed implementation rules. Article 11. After occurrence of any outstanding taxes, a tax authority shall, in addition to making announcement according to the present Measures, urge the payment of tax according to law and strictly compute and collect additional late fees by day, or even take tax preservation or tax mandatory enforcement measures to clear the outstanding taxes. No entity or individual may substitute the tax preservation or tax mandatory enforcement measures and the implementation of other legal measures by public notice of outstanding taxes to disturb the clearance of outstanding taxes. The announcement organs at all levels shall designate a department to take charge of the work of announcement on outstanding taxes and clarify the relevant liabilities of the other relevant functional departments to strengthen administration on outstanding taxes. Article 12. In case any announcement organ fails to make public notice it should make or fails to report to the upper level organ that it should report to, which results in damages to the tax money of the state, the upper level tax authority shall, in addition to ordering it to correct, give punishment on the personnel directly liable in accordance with the provisions of the Interim Regulation on National Public Servants and the Notice of the Ministry of Personnel on Relevant Issues concerning the Disciplinary Punishment on National Public Servants. Article 13. The provisions of the present Measures shall be referred to for making announcement on outstanding taxes of withholders and tax paying guarantor. Article 14. The tax bureaus of all the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning may formulate concrete implementation rules according to the present Measures. Article 15. The power to interpret the present Measures shall remain with the State Administration of Taxation. Article 16. The present Measures shall come into force as of January 1, 2005. |
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