检举纳税人税收违法行为奖励暂行办法（Interim Measures for cracking down on taxpayers incentives for tax illegal activities）.docVIP

检举纳税人税收违法行为奖励暂行办法（Interim Measures for cracking down on taxpayers incentives for tax illegal activities） Interim Measures for cracking down on taxpayers incentives for tax illegal activities (promulgated by the State Administration of Taxation and the Ministry of Finance on January 13, 2007, No. eighteenth, and effective as of March 1, 2007) Article 1 These measures are formulated in accordance with the relevant provisions of the law of the Peoples Republic of China on the administration of tax collection and the detailed rules for the implementation of these regulations in order to encourage the prosecution of illegal acts of taxation. The term tax illegal activities as mentioned in these Measures refers to the illegal acts of taxation by taxpayers and withholding agents and other tax violations enumerated in these measures. Second. It is a voluntary act of the unit and individual to report tax violations. Article third of the unit and individual real name to the tax authorities to report tax violations and verified, the tax authorities in accordance with the size of their contributions, in accordance with these measures to reward. However, under any of the following circumstances, no reward shall be given: (1) to report an illegal act of tax on an anonymous basis or that the prosecutor can not verify his true identity; (two) the prosecutor can not provide clues to tax illegal activities, or take the means of theft, fraud or other means prohibited by law or administrative regulations to obtain evidence of tax illegal acts; (three) the content of the accusation is ambiguous and lacks factual basis; (four) the clues provided by the prosecutor have nothing to do with the tax offenses committed by the tax authorities; (five) the tax offenses reported by the tax authorities have been discovered or are being investigated and dealt with; (six) units and individuals who have tax violations have reported tax violations to the tax authorities before they are reported; (seven