|
Q:
|
What is the background of the establishment of the "first violation impunity"?
|
|
A:
|
Based on
|
1.
|
Paragraph 1 of Article 33 of the Administrative Punishment Law of the People's Republic of China, it is stipulated that if the first violation is minor and the harmful consequences are corrected in time, no administrative punishment may be imposed.
|
|
2.
|
Article 11 of the Rules on the Exercise of Discretionary Power of Administrative Punishment in Taxation (issued by the State Administration of Taxation Announcement No. 78 of 2016) stipulates that no administrative penalty shall be imposed if the person concerned violates the law, regulations or rules for the first time and the circumstances are minor and corrects them on his own initiative before the taxation authority finds out or within the period of correction ordered by the taxation authority.
|
|
|
Q:
|
How is the concrete implementation of the "first violation impunity"?
|
|
A:
|
Within the scope of the laws and administrative regulations, taxpayers and withholding and payment obligations that occur for the first time the matters listed in the list and have minor harmful consequences are given the opportunity to correct the tax violations in a timely manner. If the said taxpayers or withholding and payment obligations take the initiative to correct before the taxation authorities find out or correct within the period of correction ordered by the taxation authorities, no administrative penalty shall be imposed. If the taxpayers or withholding and payment obligations occur again the tax violations listed in the list, the taxation authorities will give the corresponding taxation administrative punishment in strict accordance with the laws and administrative regulations.
|
|
Q:
|
What conditions must be met for the "first violation of impunity"?
|
|
A:
|
The following three conditions must be satisfied at the same time:
1.
|
the taxpayer or withholding agent first occurs the matters listed in the list;
|
2.
|
the harm is minor;
|
3.
|
the taxpayer takes the initiative to correct the matter before the taxation authority finds it or corrects it within the period ordered by the taxation authority to correct.
|
|
|
Q:
|
What are the matters included in the "first violation of impunity"?
|
|
A:
|
The list of matters subject to "first violation of impunity" is 10 items, taking into account multiple types of minor tax violations such as information submission, tax declaration and ticket management.
|
|
Q:
|
When did the announcement come into effect?
|
|
A:
|
This announcement shall take effect from April 1, 2021.
|
English
FAQ
