国家税务总局修订并发布《税收减免管理办法》（上）

国家税务总局修订并发布《税收减免管理办法》（上）

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

为贯彻落实国务院转变职能、简政放权、放管结合的要求，适应深化行政审批制度改革的新形势，2015年6月8日，国家税务总局发布了修订后的《税收减免管理办法》（国家税务总局公告2015年第43号）。《税收减免管理办法》（以下简称“办法”）细化了备案管理，为纳税人办税提供了有针对性的指导；简化了办事程序，全面简化和压缩了审批类减免税的申请范围和流程；同时还转变了管理方式，加强事中事后监管，更加注重对减免税风险管理的动态监测和应对。《办法》主要内容如下：

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 总 则

Chapter 1 General Rules

第一条 为了规范和加强减免税管理工作，根据《中华人民共和国税收征收管理法》(以下简称税收征管法)及其实施细则和有关税收法律、法规对减免税的规定，制定本办法。

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.

第二条 本办法所称的减免税是指国家对特定纳税人或征税对象，给予减轻或者免除税收负担的一种税收优惠措施，包括税基式减免、税率式减免和税额式减免三类。不包括出口退税和财政部门办理的减免税。

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.

第三条 各级税务机关应当遵循依法、公开、公正、高效、便利的原则，规范减免税管理，及时受理和核准纳税人申请的减免税事项。

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.

第四条 减免税分为核准类减免税和备案类减免税。核准类减免税是指法律、法规规定应由税务机关核准的减免税项目；备案类减免税是指不需要税务机关核准的减免税项目。

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.

第五条 纳税人享受核准类减免税，应当提交核准材料，提出申请，经依法具有批准权限的税务机关按本办法规定核准确认后执行。未按规定申请或虽申请但未经有批准权限的税务机关核准确认的，纳税人不得享受减免税。

纳税人享受备案类减免税，应当具备相应的减免税资质，并履行规定的备案手续。

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.

第六条 纳税人依法可以享受减免税待遇，但是未享受而多缴税款的，纳税人可以在税收征管法规定的期限内申请减免税，要求退还多缴的税款。

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.

第七条 纳税人实际经营情况不符合减免税规定条件的或者采用欺骗手段获取减免税的、享受减免税条件发生变化未及时向税务机关报告的，以及未按照本办法规定履行相关程序自行减免税的，税务机关依照税收征管法有关规定予以处理。

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 核准类减免税的申报和核准实施

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

第八条 纳税人申请核准类减免税的，应当在政策规定的减免税期限内，向税务机关提出书面申请，并按要求报送相应的材料。

纳税人对报送材料的真实性和合法性承担责任。

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.

第九条 税务机关对纳税人提出的减免税申请，应当根据以下情况分别作出处理：

（一）申请的减免税项目，依法不需要由税务机关核准后执行的，应当即时告知纳税人不受理；

（二）申请的减免税材料存在错误的，应当告知并允许纳税人更正；

（三）申请的减免税材料不齐全或者不符合法定形式的，应当场一次性书面告知纳税人；

（四）申请的减免税材料齐全、符合法定形式的，或者纳税人按照税务机关的要求提交全部补正减免税材料的，应当受理纳税人的申请。

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.

第十条 税务机关受理或者不予受理减免税申请，应当出具加盖本机关专用印章和注明日期的书面凭证。

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.

第十一条 减免税的审核是对纳税人提供材料与减免税法定条件的相关性进行审核，不改变纳税人真实申报责任。

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.

第十二条 减免税申请符合法定条件、标准的，税务机关应当在规定的期限内作出准予减免税的书面决定。依法不予减免税的，应当说明理由，并告知纳税人享有依法申请行政复议以及提起行政诉讼的权利。

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.

第十三条 纳税人在减免税书面核准决定未下达之前应按规定进行纳税申报。纳税人在减免税书面核准决定下达之后，所享受的减免税应当进行申报。纳税人享受减免税的情形发生变化时，应当及时向税务机关报告，税务机关对纳税人的减免税资质进行重新审核。

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.

（未完待续）

(To be continued)

翻译：张 瑛

审定：邓力平

Translator : Ying Zhang

Proofreader : Liping Deng

责任编辑：惠 知