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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II TAX PAYMENT EVALUATION INDEXES CHAPTER III TAX PAYMENT EVALUATION OBJECTS CHAPTER IV TAX PAYMENT EVALUATION METHODS CHAPTER V DISPOSAL OF EVALUATION RESULTS CHAPTER VI ADMINISTRATION OF THE EVALUATION WORK CHAPTER I GENERAL PROVISIONS Article 1. For the purpose of further reinforcing the tax source administration, lowering tax revenue risks, reducing the loss of tax revenues and unceasingly enhancing the quality and efficiency of tax collection, these Measures are formulated pursuant to the relevant state tax laws and regulations and in light of the actual situation of tax collection and administration. Article 2. "Tax payment evaluation" refers to an administrative act by which a taxation authority carries out a quantitative and qualitative judgment upon the authenticity and accuracy of tax reports (including applications for tax reduction, exemption, postponement, deduction and refund, similarly hereinafter) by taxpayers and withholding agents (hereinafter referred to as taxpayers) by way of comparative study of data and information, and then takes further collection and administrative measures. The principles of intensifying administration, optimizing services, implementing tax collection based on classification, adjusting measures to local conditions, collecting taxes by both hand and computer, and being convenient and easy shall be followed in the tax payment evaluation work. Article 3. The tax payment evaluation work shall be subject to the tax sources administrative departments and their tax administrators in the grassroots taxation organs, and may be under the administration of the higher taxation authorities in the case of important tax sources and significant matters. A "grassroots taxation organ" as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration; and a "tax sources administrative department" refers to a taxation branch or a taxation office affiliated to a grassroots taxation organ or an internal tax sources administrative division (section). A tax payment evaluation on the enterprises that pay enterprise income taxes on a consolidated basis shall be conducted by a taxation authority at the locality thereof; the tax payment evaluation on a member enterprise that pays enterprise income taxes on a consolidated basis shall be conducted by the local taxation authority that exerts supervision; the tax payment evaluation on a branch of foreign-invested and exclusively foreign enterprises that report and pay enterprise income taxes on a consolidated basis shall be conducted by a taxation authority in-charge where its headquarters is located. Article 4. As a general rule, the tax payment evaluation work shall be conducted after the expiration of a tax report period, and an evaluation period mainly covers the current term when the taxes shall be declared, but may be extended to an earlier term or year under special circumstances. Article 5. The main contents of the tax payment evaluation work include: creating evaluation indexes and early-warning values pursuant to the result of macro tax analysis and that of monitoring and controlling industrial tax burdens and other relevant data, selecting objects to be assessed by comprehensively utilizing various comparative study methods, conducting an in-depth analysis to the abnormities found through the selection process and making a quantitative and qualitative judgment, dealing with any problem found during the evaluation and analysis course by arranging for tax-related interviews, conducting surveys and verifications, imposing punishments and penalties, putting forward administrative suggestions, transferring to the inspection department for handling or taking any other means pursuant to different circumstances; maintaining and updating data concerning tax source administration, and providing fundamental information for the results of macro tax analysis and those of monitoring and controlling industrial tax burdens. CHAPTER II TAX PAYMENT EVALUATION INDEXES Article 6. "The tax payment evaluation indexes" refer to those main indicators used by taxation authorities for selecting objects for evaluation and carrying out the analysis of key points, and are divided into such two categories as common analysis indexes and specific analysis indexes, and may be subdivided and perfected in light of the evaluation experiences when these indexes are used. Article 7. The functions, calculation formulae and analytical and using methods of tax payment evaluation indexes shall be referred to the Common Analysis Indexes for Tax Payment Evaluation and Their Using Methods (refer to Attachment 1) and the Specific Analysis Indexes for the Tax Payment Evaluation of Subdivided Tax Categories and Their Using Methods (refer to Attachment 2). Article 8. A proportionate analysis shall be conducted by comprehensively utilizing various indexes and by referring to early-warning values on the evaluation indexes when carrying out a tax payment evaluation and analysis. The early-warning values on the evaluation indexes are arithmetic and weighted averages and their reasonable variations calculated on the basis of macro tax analysis, monitor and control on industrial tax burdens, conditions on the production, management, financial assessment of a taxpayer and the relevant interior and exterior information and by using mathematical methods. When calculating early-warning values, such factors as the region where an enterprise is located, the scale, type, seasons for production and management and tax category shall be taken into comprehensive consideration, and the average level of all pertinent indexes of taxpayers in the same industry and with the same scale and type for a certain number of years shall be considered so as to make early-warning values more authentic, accurate and commensurable. The early-warning values on the tax payment evaluation shall be specified by a local taxation authority itself in light of the actual situation. CHAPTER III TAX PAYMENT EVALUATION OBJECTS Article 9. The tax payment evaluation objects shall be all taxpayers and the applicable taxes categories that are subject to the administration of a taxation authority in-charge. Article 10. The tax payment evaluation objects may be determined by adopting such methods as automatic selection by computers, manual analysis and selection and the focused sampling selection. Article 11. The entire and comprehensive examination, contrast and analysis shall be conducted for selecting tax payment evaluation objects on the basis of such data as the results of macro tax analysis, monitoring and controlling of industrial tax burdens and in light of all evaluation indexes and early-warning values as well as the actual conditions about a taxpayer that tax administrators know and by referring to the industry to which an enterprise belongs, the economic type, operational scale, credit rating and other factors. Article 12. Those taxpayers that are found to be wrong or doubtful during the course of comprehensive examination, contrast and analysis shall be the key objects for evaluation and analysis; those taxpayers that are key taxpayers for tax sources and are key enterprises in special industries, have abnormalities in their tax burdens, have zero and negative tax burdens for a long time, have a low credit rating in respect of tax payment, have been found with many problems in the daily administration and taxation inspection shall be listed as key objects for tax payment evaluation and analysis. CHAPTER IV TAX PAYMENT EVALUATION METHODS Article 13. The tax payment evaluation work shall be carried out pursuant to the state tax laws, administrative regulations and ministerial rules as well as other relevant economic regulations and by following the principles of territorial jurisdiction and being responsible for the taxpayers within jurisdiction; the tax payment evaluation on all tax categories reported by a same taxpayer shall be conducted on a consolidated and uniform basis so as to avoid multiple and repeated evaluation. Article 14. The primary basis and data sources for a tax payment evaluation include the various tax payment information and materials relating to a taxpayer carrying on the "one-account-for-one-taxpayer" system for the storage of tax information, which mainly include: basic information on the tax registration by a taxpayer, results of all evaluations, verifications, and examination and approval of tax reduction, exemption, postponement, deduction and refund, materials filed by a taxpayer for the tax payment, financial statements and other related materials that a taxpayer is required to provide by a tax authority, results of the value added tax cross-inspection system after contrasting various vouchers, etc.; and the actual situation about the production and management of a taxpayer that is known by a tax administrator through his daily administration, which mainly includes: production and management scale, production and sales, technological processes, costs, expenditure, energy consumption, material consumption and other data relating to tax; macro tax analysis data issued by the higher taxation authorities, monitoring and controlling data on industrial tax burdens, early-warning values of all evaluation indexes; main economic indicators at its own locality, relevant industrial and trade indexes and data, information exchanged with the outside, and other information relating to tax as report by a taxpayer. Article 15. Flexible and diversified evaluation and analysis methods may be adopted for the tax payment evaluation according to the different conditions on the tax sources and taxpayers within the jurisdiction of a tax authority, which mainly include: conducting preliminary desk examination and contrast to tax payment materials filed by a taxpayer to specify the direction and emphasis of further evaluation and analysis; setting up corresponding early-warning values and contrasting data reported by taxpayers with early-warning values by calculating various indexes and other relevant data; comparing the data reported by taxpayers with their financial statement data, or with relevant data in the same industry, or conducting a horizontal comparison with the relevant data in similar industries during the same term; conducting a vertical comparison of data as reported by taxpayers with the relevant data during corresponding historical period; conducting an analysis to the relevancy between various tax categories on the basis of the relevancy and accounting relationship among various tax categories and by reference to the relevant early-warning values, and analyzing abnormal variations on corresponding tax categories applicable to taxpayers; contrasting the conditions reported by taxpayers with their actual production and management situations and analyzing the rationality thereof by utilizing the information known by tax administrators during their daily administration and their accumulated experiences so as to find problems in the tax report filed by a taxpayer and the reasons thereof; and inferring the actual tax payment capacity of a taxpayer by comparing the production and management structure, current data, historical average data and industrial average data about the energy consumption, material consumption and other production and management elements of a taxpayer's main products and other relevant economic indicators. Article 16. When conducting an examination and analysis of the tax payment materials reported by taxpayers, the following key contents shall be included: whether the taxpayer has performed his obligation to make a tax report pursuant to the procedures, formalities and time limit as prescribed in the tax law; whether all deduction and expense vouchers that are attached to a tax report are lawful, authentic and complete; whether the logical relationship among main and supplementary statements, items and figures is correct; whether the applicable tax items, tax rates and other figures are accurately calculated, and whether the reported data conform to the relevant data grasped by the tax authorities; whether the adjustment of revenues, charges, profits and other relevant items comply to the prescriptions in the tax law, and whether applications for tax reduction, exemption, postponement, deduction and refund, the transfer of losses and the determination of profitable years comply with the prescriptions in the tax law, and whether the relevant formalities have been completed to that purpose; whether it largely differs from the tax reports of previous and corresponding terms; and other contents for which the taxation authorities and tax administrators consider that an examination and analysis is necessary. Article 17. For those taxpayers whose taxes are collected at fixed dates, amounts and ratios and those individual industrial and commercial households that have not reached the starting point of taxation yet, the analysis thereon may be regularly conducted by referring to their production and management conditions and by utilizing pertinent evaluation indexes, so as to judge the rationality of fixed amounts (ratios) and whether the starting point of taxation has been reached, and to resume the tax collection. CHAPTER V DISPOSAL OF EVALUATION RESULTS Article 18. In case the general problems like errors in calculation and writing and deviations in understanding policies and procedures that are found in the tax payment evaluation, and doubts existed therein are found to be clear in facts and can be settled through interviews, producing evidences and conducting inspections and verifications, and the taxpayer is not suspected of tax evasion, there is no need to put them on file for investigation and the said taxpayer may correct such errors by himself. Where it is necessary to supplement tax payment materials, correct tax reports, pay taxes that are evaded or adjust accounts by the taxpayer himself, the taxation authority shall urge such a taxpayer to carry them out item by item according to the prescriptions of the tax law. Article 19. Where it is necessary to ask a taxpayer to make statements, explanations and supplement evidences during the course of tax payment evaluation, the competent taxation authority shall arrange for an interview with the taxpayer. An arrangement for interview shall be approved by the local tax sources administrative department and a Notice on Tax Interview shall be issued beforehand to inform the taxpayer in advance. Those to be interviewed mainly include the financial staff of the enterprise, and where it is necessary to interview other pertinent persons of the enterprise, it shall be subject to the approval of the tax sources administrative department, and be arranged by the financial department of the enterprise. If a taxpayer cannot accept an appointment of an interview on schedule due to special difficulties, it can explain the situation to the taxation authority, and the interview may be postponed upon approval. A taxpayer may entrust a qualified tax agent to participate in an interview. When a tax agent processes an appointment for interview on behalf of the taxpayer, he shall submit a lawful certification on the procurator relationship to the taxation authority. Article 20. Where it is necessary to know the situation and examine the accounts and vouchers during the course of evaluation and analysis talking the process of an interview, a tax administrator may conduct an on-the-spot survey and verification upon the approval of the local taxation authority. The conditions that are surveyed and verified on the spot shall be seriously recorded down. Where it is necessary to impose a penalty, it shall be enforced in strict accordance with the prescribed limit of power and procedures. Article 21. A taxpayer who is suspected of evading taxes, eluding demanded payment of overdue taxes, gaining export tax funds by defraud, refusing to pay taxes or other acts against the tax law, and it is necessary to put it on file, it shall be transferred to the taxation inspection department for handling. For cases transferred by the tax sources administrative departments to the inspection department for handling, the taxation inspection department shall regularly feed back the handling results to the tax sources administrative departments. Where a foreign-invested or exclusively foreign enterprise fails to collect or pay money or charges for any business with its associated enterprise pursuant to the business ties between independent enterprises, and which shall be investigated and verified, it shall be transferred to the international tax administrative department (or any other relevant department) in a higher taxation authority for handling. Article 22. An evaluation and analysis report shall be made for any problem found in the tax payment evaluation work, and the suggestions on further strengthening the collection work shall be put forward, and the contents, processes, evidences, foundations and conclusions of the evaluation work shall be recorded down in the tax payment evaluation work draft. The tax payment evaluation and analysis report and work draft are restricted materials and may not be distributed to any taxpayer, and thus may not form the foundation of any administrative reconsideration and lawsuit. CHAPTER VI ADMINISTRATION OF THE EVALUATION WORK Article 23. A grassroots taxation organ and its tax sources administrative department shall, pursuant to the actual situation like the scale of the tax sources and the amount of the taxpayers within its jurisdiction and in combination with its own working abilities for the tax payment evaluation, work out evaluation plans, reasonably decide on the tax payment evaluation workload and ensure that at least a focused evaluation and analysis will be conducted on the taxpayers who are important tax sources in a year. Article 24. A grassroots taxation organ and its tax sources administrative department shall make full use of the modern information means to widely gather and accumulate various information relating to tax, and unceasingly upgrade its evaluation work level; carry out regular analysis and research to the evaluation results and put forward suggestions on strengthening the collection work; do a good job in sorting out the materials for evaluation, establish tax payment evaluation files pursuant to the principles of simplicity, convenience and practicality; attention should be paid to properly protecting all the materials reported by taxpayer, and protecting the trade secrets and personal privacy of the taxpayers; establish and improve a post responsibility system for the tax payment evaluation work, a post-shifting system, an evaluation and reexamination system and an accountability system; strengthen the daily inspection and check on the tax payment evaluation work, and reinforce the training of personnel engaged in the tax payment evaluation work so as to continuously improve their comprehensive quality and evaluation capacity. Article 25. The collection departments in the taxation organs at all levels shall be responsible for the organization and coordination of the tax payment evaluation work, formulate operational rules on the tax payment evaluation work, establish and improve the tax payment evaluation rules and regulations and the feedback mechanism, guide the grassroots taxation organs in their tax payment evaluation work, specify the division of responsibilities for the tax payment evaluation work, and regularly draw conclusions and make communications on the development of the tax payment evaluation work. The planning and statistical departments in the taxation organs at all levels shall be responsible for regular macro analysis of the taxes collected, the corresponding law between tax and economy, the overall tax sources and the increase and decrease of tax burdens, and provide the basis and guidance for grassroots taxation organs to carry out tax payment evaluation; the relevant professional administrative departments (including any tax category, international tax and export tax refund administrative departments, and the comprehensive departments in the taxation organs at or above the county level) in the taxation organs at all levels shall be responsible for the monitor and control of industrial tax burdens, work out a tax payment evaluation index system of all tax categories, calculate early-warning values of the indexes and formulate specific evaluation methods for subdivided tax categories, so as to provide the basis and guidance to grassroots taxation organs in their tax payment evaluation work. Article 26. In case of any functionary engages in the tax payment evaluation work seeks any personal gain or resorts to defraud or abuses his authority, or sends secret information or message to any suspect of tax law violation and thus causes the said suspect's avoiding investigation and punishment, or disguises true evaluation results, or fails to transfer a case that shall be transferred, or distorts the tax payment evaluation results and thus causes losses to taxpayers, if a crime is not constituted, an administrative sanction shall be imposed by the taxation organ pursuant to the relevant provisions; if a crime is constituted, a penalty shall be imposed thereon. Article 27. The administrations of state taxation and those of local taxation at all levels shall strengthen cooperation in relation to the tax payment evaluation work, upgrade the sharing level of pertinent data and information, simplify the procedures of evaluation work, improve the actual effects of evaluation work and facilitate taxpayers to a maximum degree. Attachments: 1. The Common Analysis Indexes for Tax Payment Evaluation and Their Using Methods (omitted) 2. The Specific Analysis Indexes for the Tax Payment Evaluation of Subdivided Tax Categories and Their Using Methods (omitted) |
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