Anhui Unified Tax Administrative Penalty Discretion Standard

"If an illegal act is minor and is corrected in time without causing any harmful consequences, no administrative penalty shall be imposed."

The Anhui Provincial State Taxation Bureau and the Local Taxation Bureau jointly issued the "implementation rules for standardizing the administrative discretion of tax administration in Anhui", which will be implemented in August 1st to unify the Anhui tax administrative penalty discretion standard.

According to the relevant person in charge of the State Tax Bureau of Anhui Province, the national tax and the land tax in Anhui have been applied to different penalties of discretion standard documents before each other, and the differences in standards often cause between the national land tax, the different regions and even the same region tax departments, and the administrative penalties are different, which can easily lead to disputes or disputes.

Anhui province code

The implementation of administrative penalty discretion has solved the long-standing problem of "different penalties for colleagues".

According to introducing, this method has achieved the full coverage of tax related penalties, and unified and clear the situation of not punishment, lighten and lighten.

We will refine seven types of tax offences such as tax registration, tax declaration and invoice management into 51 specific tax administrative penalty items, such as "taxpayers do not declare in accordance with the prescribed time limit".

And so on, covering all the penalties of the tax authorities.

At the same time, the forms of illegal behavior, punishment basis and discretion benchmark are displayed in one-to-one correspondence, which is convenient for inspection.

It defines and enumerates the cases of no punishment, lighter or mitigated punishment, such as no penalty for minor violations and timely correction and no harmful consequences.

Those who have rendered meritorious service shall be given a lighter or mitigated punishment.

The method is to reduce taxpayer's tax compliance by maximally increasing the compliance rate by "less punishment", "careful punishment" and "punishment to promote compliance".

In addition, the system of "reasons for justification" has been set up to solve the worries of taxpayers who are worried about aggravating punishment because they refuse to accept the decision of punishment.