國家稅務總局修訂并發布《稅收減免管理辦法》（上）

國家稅務總局修訂并發布《稅收減免管理辦法》（上）

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

為貫徹落實國務院轉變職能、簡政放權、放管結合的要求，適應深化行政審批制度改革的新形勢，2015年6月8日，國家稅務總局發布了修訂后的《稅收減免管理辦法》（國家稅務總局公告2015年第43號）。《稅收減免管理辦法》（以下簡稱“辦法”）細化了備案管理，為納稅人辦稅提供了有針對性的指導；簡化了辦事程序，全面簡化和壓縮了審批類減免稅的申請范圍和流程；同時還轉變了管理方式，加強事中事后監管，更加注重對減免稅風險管理的動態監測和應對。《辦法》主要內容如下：

In order to fully implement the requirements of the State Council regarding function transformation, streamline administration and institute decentralization, coordination of non-interference and control, as well as adapt to the new trend of deepening the reform of administrative approval system, the State Administration of Taxation released an Announcement on Administrative Measures of Tax Reduction and Exemption (the SAT Announcement 2015, No. 43) on June 8th, 2015. Administrative Measures of Tax Reduction and Exemption (hereinafter referred to as ‘the Measures’) elaborate on the record filing management and provide some guidance with reference for taxpayers paying taxes; simplify the whole procedures, utterly shortening and condensing the applicable range and procedure of tax reduction and exemption subjecting to approval; change management mode to strengthen in-and-after supervision and cast more attention to the dynamic supervision and countermeasures for the risk management of tax reduction and exemption. The main contents of the Measures are as follows:

第一章 總 則

Chapter 1 General Rules

第一條 為了規范和加強減免稅管理工作，根據《中華人民共和國稅收征收管理法》(以下簡稱稅收征管法)及其實施細則和有關稅收法律、法規對減免稅的規定，制定本辦法。

Article I To regulate and strengthen the administration on tax reduction and exemption, the Measures are stipulated in accordance with the Tax Collection and Administration Law of the People's Republic of China (hereinafter referred to as ‘the Tax Collection and Administration Law’) and its Implementation Rules, as well as relevant tax laws and regulations on tax reduction and exemption.

第二條 本辦法所稱的減免稅是指國家對特定納稅人或征稅對象，給予減輕或者免除稅收負擔的一種稅收優惠措施，包括稅基式減免、稅率式減免和稅額式減免三類。不包括出口退稅和財政部門辦理的減免稅。

Article II Tax reduction and exemption is referred to as a kind of tax incentive measures granted to specific taxpayers for the purposes of tax reduction or exemption, including tax reduction and exemption on tax base, tax rate and tax amount respectively. However, export tax refund and the tax reduction and exemption handled by finance department are excluded.

第三條 各級稅務機關應當遵循依法、公開、公正、高效、便利的原則，規范減免稅管理，及時受理和核準納稅人申請的減免稅事項。

Article III By following the principles of lawfulness, openness, impartiality, efficiency and convenience, tax authorities at all levels shall standardize the administration on tax reduction and exemption, issues of tax reduction and exemption applied by taxpayers shall be handled and examined timely.

第四條 減免稅分為核準類減免稅和備案類減免稅。核準類減免稅是指法律、法規規定應由稅務機關核準的減免稅項目；備案類減免稅是指不需要稅務機關核準的減免稅項目。

Article IV Tax reduction and exemption can be divided into two categories: tax reduction and exemption subject to approval and tax reduction and exemption subject to filing requirements. The term "Tax reduction and exemption subjects to approval" is referred to as tax reduction and exemption items need to be approved by tax authorities in accordance with relevant laws and regulations. The term "Tax reduction and exemption subject to filing requirements" is referred to as items eligible for tax reduction and exemption without a prior approval from the tax authorities.

第五條 納稅人享受核準類減免稅，應當提交核準材料，提出申請，經依法具有批準權限的稅務機關按本辦法規定核準確認后執行。未按規定申請或雖申請但未經有批準權限的稅務機關核準確認的，納稅人不得享受減免稅。

納稅人享受備案類減免稅，應當具備相應的減免稅資質，并履行規定的備案手續。

Article V In cases where a taxpayer enjoys tax reduction and exemption subject to approval, he is required to apply to the tax authority by submitting relevant documents. Tax reduction and exemption is available once the application is verified and approved by the tax authority with the approval authorization. Taxpayers fail to follow the prescribed rules for application or applied but have not been verified and approved by the authorized tax authority, however, are not eligible for tax reduction and exemption.

In cases where a taxpayer enjoys tax reduction and exemption subject to filing requirements, he shall perform the prescribed filing procedures with relevant qualifications.

第六條 納稅人依法可以享受減免稅待遇，但是未享受而多繳稅款的，納稅人可以在稅收征管法規定的期限內申請減免稅，要求退還多繳的稅款。

Article VI A taxpayer may claim the overpayment of taxes within the period prescribed by the Tax Collection and Administration Law if he has not enjoyed the benefits of the tax reduction and exemption that he is otherwise entitled to.

第七條 納稅人實際經營情況不符合減免稅規定條件的或者采用欺騙手段獲取減免稅的、享受減免稅條件發生變化未及時向稅務機關報告的，以及未按照本辦法規定履行相關程序自行減免稅的，稅務機關依照稅收征管法有關規定予以處理。

Article VII It shall be handled by the tax authority in accordance with relevant regulations prescribed by the Tax Collection and Administration Law if one of the following circumstances arises: the actual operating situation of the taxpayer does not meet the statutory conditions on tax reduction and exemption; tax reduction and exemption is obtained through fraud means; the conditions on tax reduction and exemption applicable are altered but failed to report the alteration to the tax authority timely; the taxpayer fails to perform relevant procedures prescribed by the Measures but makes his own decision on the entitlement of tax reduction and exemption.

第二章 核準類減免稅的申報和核準實施

Chapter 2 Application, approval and implementation of tax reduction and exemption subject to approval

第八條 納稅人申請核準類減免稅的，應當在政策規定的減免稅期限內，向稅務機關提出書面申請，并按要求報送相應的材料。

納稅人對報送材料的真實性和合法性承擔責任。

Article VIII A taxpayer applying for tax reduction and exemption subject to filing requirements, is required to submit the written application and relevant documents to the tax authority within the prescribed period.

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

第九條 稅務機關對納稅人提出的減免稅申請，應當根據以下情況分別作出處理：

（一）申請的減免稅項目，依法不需要由稅務機關核準后執行的，應當即時告知納稅人不受理；

（二）申請的減免稅材料存在錯誤的，應當告知并允許納稅人更正；

（三）申請的減免稅材料不齊全或者不符合法定形式的，應當場一次性書面告知納稅人；

（四）申請的減免稅材料齊全、符合法定形式的，或者納稅人按照稅務機關的要求提交全部補正減免稅材料的，應當受理納稅人的申請。

Article IX For the tax reduction and exemption application by taxpayers, the tax authority shall deal with it separately based on the following circumstances:

A. Taxpayers applying for tax reduction and exemption items that do not need the approval from the tax authority, shall be informed of not acceptance immediately;

B. If mistakes are existed in the documents concerning tax reduction and exemption application, taxpayers shall be informed and allowed to make a correction;

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

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

第十條 稅務機關受理或者不予受理減免稅申請，應當出具加蓋本機關專用印章和注明日期的書面憑證。

Article X No matter whether the 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.

第十一條 減免稅的審核是對納稅人提供材料與減免稅法定條件的相關性進行審核，不改變納稅人真實申報責任。

Article XI Tax reduction and exemption review is referred to as the review conducted by the tax authority on the correlation of documents submitted by taxpayers and the statutory conditions of tax reduction and exemption, however, the responsibility of authentic declaration by taxpayers remains the same.

第十二條 減免稅申請符合法定條件、標準的，稅務機關應當在規定的期限內作出準予減免稅的書面決定。依法不予減免稅的，應當說明理由，并告知納稅人享有依法申請行政復議以及提起行政訴訟的權利。

Article XII In cases where the application for tax reduction and exemption meets the prescribed conditions, the tax authority shall make a written decision on the approval of the application within the prescribed period. In cases where the application is rejected according to the law, the tax authority shall state the reason and notify the taxpayer of the right to apply for an administrative reconsideration or bring an administrative suit according to the law.

第十三條 納稅人在減免稅書面核準決定未下達之前應按規定進行納稅申報。納稅人在減免稅書面核準決定下達之后，所享受的減免稅應當進行申報。納稅人享受減免稅的情形發生變化時，應當及時向稅務機關報告，稅務機關對納稅人的減免稅資質進行重新審核。

Article XII Taxpayers shall file the tax returns pursuant to relevant regulations before the written decision on the approval of the application for tax reduction and exemption is issued. After the approval decision has been made, the tax reduction and exemption enjoyed shall be declared. In cases where the conditions on tax reduction and exemption applicable are altered, the taxpayer shall report the alteration to the tax authority timely. The qualification for tax reduction and exemption shall be re-examined by the tax authority.

（未完待續）

(To be continued)

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責任編輯：惠 知