国家税务总局修订并发布《税收减免管理办法》（中）

国家税务总局修订并发布《税收减免管理办法》（中）

（接上期）

（Continued）

第三章 备案类减免税的申报和备案实施

Chapter 3 Application， filing and implementation of tax reduction and exemption subject to filing requirements

第十四条 备案类减免税的实施可以按照减轻纳税人负担、方便税收征管的原则，要求纳税人在首次享受减免税的申报阶段在纳税申报表中附列或附送材料进行备案，也可以要求纳税人在申报征期后的其他规定期限内提交报备资料进行备案。

Article XIV By following the principle of reducing the burden of taxpayers and facilitating tax collection and administration， taxpayers are required to file in the attached column of tax returns or separate attached documents in the initial declaration for tax reduction and exemption， or submit relevant documents for filing purposes within the prescribed period after declaration has been made.

第十五条 纳税人随纳税申报表提交附送材料或报备材料进行备案的，应当在税务机关规定的减免税期限内，报送以下资料：

（一）列明减免税的项目、依据、范围、期限等；

（二）减免税依据的相关法律、法规规定要求报送的材料。

纳税人对报送材料的真实性和合法性承担责任。

Article XV In cases where the documents for filing purpose are submitted along with tax returns， taxpayers shall submit the following documents within the prescribed period of tax reduction and exemption specified by tax authorities:

A. Items， basis， scope and period for tax reduction and exemption；

B. Other documents required by relevant laws and regulations.

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

第十六条 税务机关对纳税人提请的减免税备案，应当根据以下情况分别作出处理：

（一）备案的减免税材料存在错误的，应当告知并允许纳税人更正；

（二）备案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；

Article XVI For the filing requirements of the tax reduction and exemption by taxpayers， the tax authority shall deal with it separately based on the following circumstances:

A. If mistakes are existed in the documents concerning tax reduction and exemption for the purpose of filing， taxpayers shall be informed and allowed to make a correction；

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

（三）备案的减免税材料齐全、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，应当受理纳税人的备案。

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

第十七条 税务机关受理或者不予受理减免税备案，应当出具加盖本机关专用印章和注明日期的书面凭证。

Article XVII No matter whether the filing 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.

第十八条 备案类减免税的审核是对纳税人提供资料完整性的审核，不改变纳税人真实申报责任。

Article XVIII Review on tax reduction and exemption subject to filing requirements is referred to as the review conducted by the tax authority on the completeness of documents submitted by taxpayers，however， the responsibility of authentic declaration by taxpayers remains the same.

第十九条 税务机关对备案材料进行收集、录入，纳税人在符合减免税资质条件期间，备案材料一次性报备，在政策存续期可一直享受。

Article XIX Tax authority is responsible for document's collecting and recording. During the period that the taxpayer is qualified for tax reduction and exemption， the documents shall be one-time filed and tax incentives can be enjoyed as long as the policy maintains.

第二十条 纳税人享受备案类减免税的，应当按规定进行纳税申报。纳税人享受减免税到期的，应当停止享受减免税，按照规定进行纳税申报。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。

Article XX Taxpayers， who enjoy tax reduction and exemption subject to filing requirements， shall file tax returns in accordance with relevant regulations. In cases where the tax incentives expire， the enjoyment of tax reduction and exemption shall be ceased and the tax returns shall be filed in accordance with relevant regulations. In cases where the circumstances of the qualification of the tax incentives change，taxpayers shall report it to the tax authority in time.

第四章减免税的监督管理

Chapter 4Supervision and administration of the tax reduction and exemption

第二十一条 税务机关应当结合税收风险管理，将享受减免税的纳税人履行纳税义务情况纳入风险管理，加强监督检查，主要内容包括：

（一）纳税人是否符合减免税的资格条件，是否以隐瞒有关情况或者提供虚假材料等手段骗取减免税；

Article XXI By taking into account tax risk management， the tax authority shall include the fulfilment of tax obligations into tax risk management and strengthen the supervision and inspection. The main contents include:

A. Whether the taxpayer is qualified for tax reduction and exemption，and whether the tax reduction and exemption are obtained through deceits as concealing the real situation or providing false documents；

（二）纳税人享受核准类减免税的条件发生变化时，是否根据变化情况经税务机关重新审查后办理减免税；

（三）纳税人是否存在编造虚假计税依据骗取减免税的行为；

（四）减免税税款有规定用途的，纳税人是否按照规定用途使用减免税款；

（五）减免税有规定减免期限的，是否到期停止享受税收减免；

（六）是否存在纳税人应经而未经税务机关批准自行享受减免税的情况；

（七）已享受减免税是否按时申报。

B. In cases where the circumstances of the qualification for the tax incentives change， whether the tax reduction and exemption will be granted after the qualification renewal by the tax authority in accordance with the alteration；

C. Whether the tax incentives are obtained by fabricating the false tax base；

D. Whether the tax reduction and exemption is well used in accordance with its designated purpose；

E. Whether the enjoyment of tax reduction and exemption is discontinued when it expires in cases that there is a specified time limit；

F. Whether the tax reduction and exemption is enjoyed by the taxpayer without the approval of tax authorities；

G. Whether the enjoyment of tax reduction and exemption has been declared to the tax authority in time.

第二十二条 纳税人享受核准类或备案类减免税的，对符合政策规定条件的材料有留存备查的义务。纳税人在税务机关后续管理中不能提供相关印证材料的，不得继续享受税收减免，追缴已享受的减免税款，并依照税收征管法的有关规定处理。

税务机关在纳税人首次减免税备案或者变更减免税备案后，应及时开展后续管理工作，对纳税人减免税政策适用的准确性进行审核。对政策适用错误的告知纳税人变更备案，对不应当享受减免税的，追缴已享受的减免税款，并依照税收征管法的有关规定处理。

Article XXII In the case that taxpayers are entitled to enjoy the tax reduction and exemption subject to approval or filing requirements， the documents in accordance with relevant policies and regulations shall be kept for future reference. Whereas taxpayers cannot provide relevant verification documents in the follow-up management of tax authorities，tax reduction and exemption shall be discontinued， and tax reductions and exemptions enjoyed shall be recovered and handled according to the relevant regulations of the Tax Collection and Administration Law.

Tax authorities shall carry out follow-up management promptly and verify whether taxpayers are eligible to enjoy relevant policies for tax reduction and exemption after the initial filing for tax reduction and exemption or the alteration of tax reduction and exemption. Taxpayers shall be informed to make modification if policies are wrongly applicated；and for those not entitled to enjoy tax reduction and exemption， the reductions and exemptions shall be recovered and handled according to the relevant regulations of the Tax Collection and Administration Law.

第二十三条 税务机关应当将减免税核准和备案工作纳入岗位责任制考核体系中，建立税收行政执法责任追究制度：

（一）建立健全减免税跟踪反馈制度。各级税务机关应当定期对减免税核准和备案工作情况进行跟踪与反馈，适时完善减免税工作机制；

Article XXIII Tax authorities shall take the approval and filing for tax reduction and exemption task into the evaluation system for post responsibility， and establish the accountability system for tax administration and law enforcement:

A. A sound follow-up and feedback system for tax reduction and exemption shall be established. Tax authorities at all levels shall track and provide feedback of the situations for tax reduction and exemptions at fixed intervals， and also improve working mechanism timely for tax reduction and exemption；

（二）建立减免税案卷评查制度。各级税务机关应当建立各类减免税资料案卷，妥善保管各类案卷资料，上级税务机关应定期对案卷资料进行评查；

（三）建立层级监督制度。上级税务机关应建立经常性的监督制度，加强对下级税务机关减免税管理工作的监督，包括是否按本办法规定的权限、条件、时限等实施减免税核准和备案工作。

B. An inspection system for the records of tax reduction and exemption shall be established. A well-sorted record system for tax reduction and exemption shall be established at all levels for safekeeping all sorts of records， and tax authorities at upper levels shall inspect the records at fixed intervals；

C. A hierarchy supervision system shall be established. Tax authorities at upper levels shall establish a system for frequent supervision so as to strengthen the administration on the tax authorities at lower levels regarding the management for tax reduction and exemption， including whether the approval and filing for tax reduction and exemption is implemented according to the limits of authority， conditions and time limits prescribed by the Measures.

（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

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