· 21 departments signed a memorandum of cooperation - joint punishment of tax violations and untrustworthy behavior

Recently, 21 departments including the National Development and Reform Commission, the State Administration of Taxation, the Central Civilization Office, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Transport, the Ministry of Commerce, and the People's Bank of China jointly signed the "Regulations on Major Taxes." The Memorandum of Cooperation for the Implementation of Joint Disciplinary Measures by the Parties to the Case, 18 joint disciplinary measures against the parties involved in major tax violations announced by the tax authorities.
In order to implement the spirit of the Party’s Third Plenary Session of the 18th Central Committee of the Communist Party of China, "Implementing the Principles of Social Credit System Construction (2014-2020)" and the Central Civilization Committee's "Opinions on Promoting the Institutionalization of Integrity Construction" On July 4, 2014, the State Administration of Taxation issued the “Measures for the Information Disclosure of Major Tax Violations Cases (Trial)”, which is also known as the “blacklist” system for tax violations. The content of the "blacklist" system is briefly referred to as "one body and two wings". "One body" is the "blacklist" system itself. The "two wings" is to publish case information and implement joint punishment.
In terms of the announcement of the case, starting from October this year, national taxation and local taxation agencies at all levels, including the State Administration of Taxation, have published information on major tax violation cases to the public every quarter through their respective portals. Up to now, the State Administration of Taxation has promulgated 36 major tax violation cases, including 18 cases of tax evasion, 14 cases of false value-added tax invoices, 3 cases of fraudulent export tax rebates, and other types of cases of tax evasion and fraudulent export tax rebate. Pieces. The following tax authorities have announced 536 major tax violation cases, including 317 cases of tax evasion, 181 cases of false invoices for special value-added tax, 15 cases of unlawful invoices, 14 cases of fraudulent export tax rebates, and evasion of cases of tax evasion 4 pieces, 5 other types (combined cases of tax evasion and fraudulent export tax rebates).
In terms of joint punishment, the State Administration of Taxation, while adopting internal strict management measures for parties to the “blacklist” of tax violations, has jointly formulated relevant measures for the implementation of cross-departmental joint punishment for parties to the “blacklist” of tax violations. The National Development and Reform Commission took the lead in organizing and coordinating. The 21st departments including the Central Civilization Office, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance, and the Ministry of Land and Resources have jointly signed the Memorandum of Cooperation, marking the union of parties to the “blacklist” of tax violations. Disciplinary work was officially implemented.
The 18 joint disciplinary measures in the Memorandum of Cooperation mainly include preventing exits, restricting the appointment of relevant positions, financing credit reference for financial institutions, prohibiting some high-consumption behaviors, publicizing to the public through the corporate credit information disclosure system, restricting access to government supply land, and strengthening Inspection and quarantine supervision and management, prohibition of participation in government procurement activities, prohibition of application of customs certification enterprise management, restriction of certain business operations in the securities market, restriction of part of the insurance market, prohibition of transfer of toll road rights, restrictions on government funding, restrictions on corporate bond issuance, Restrict the application for import quotas for agricultural products, and publish them to the public through major news websites. At the same time, the legal basis, responsible department and operational procedures of disciplinary measures have also been clarified.
The above-mentioned 18 joint disciplinary measures are implemented by the parties listed in the information on major tax violation cases published by the tax authorities. Among them: if the party is a natural person, the object of punishment is the party itself; if the party is an enterprise, the object of punishment is the enterprise and its legal representative, the person in charge of direct responsibility; the party is the other economic organization, the object of punishment is Other economic organizations and their responsible persons, financial officers with direct responsibility; the parties are the intermediary agencies and employees with direct responsibility, the object of punishment is the intermediary agency and its legal representative or responsible person and related practitioners.
The implementation of the joint disciplinary measures is mainly through the tax authorities to push the published case information to the departments that implement the joint disciplinary measures, and these departments will take corresponding disciplinary measures against the parties in the case. For example, to prevent exit measures, the tax authorities may notify the entry and exit administration authorities of the relevant provisions of the Tax Administration Law for those who fail to pay taxes and check if they fail to settle the tax payable or provide tax payment guarantees before leaving the country. It is prescribed to prevent it from leaving the country. Another example: financial institutions financing credit reference measures. The State Administration of Taxation Inspection Bureau regularly submits the published case information to the People's Bank Credit Information Center, which is included in the credit information system and integrated into the credit file of the parties, and is provided to financial institutions and other units in the form of credit reports. When a financial institution grants credit to a party, it will refer to the information on the major tax violation cases in the credit report to determine whether to grant credit to it.
Joint disciplinary action adopts dynamic management mode. According to the provisions of the “Improved Measures for Information Disclosure of Major Tax Violation Cases (Trial)”, if the information of major tax violation cases has expired for 2 years from the date of promulgation, it will be withdrawn from the taxation bureau’s publication column. It will be kept in the background; if the parties pay the taxes, late fees and fines, the tax authorities will promptly notify the relevant departments. Relevant departments shall implement or discharge disciplinary actions in accordance with laws, regulations and relevant regulations in accordance with their respective statutory duties.
The joint disciplinary measures proposed in the Memorandum of Cooperation have the following characteristics:
First, there are many measures involved. The Memorandum of Understanding signed by the State Administration of Taxation and various departments involved 18 joint disciplinary measures, including almost all relevant laws and regulations, and the relevant provisions of the State Council's “Social Credit System Construction Planning Outline (2014-2020)”. Operationality is also applicable to all disciplinary measures of parties to the “blacklist” of tax violations, which can achieve comprehensive punishment for all illegal parties.
Second, the intensity of punishment is great. The 18 joint disciplinary measures stipulated in the Memorandum of Cooperation involve restrictions on the qualifications of the “blacklisted” parties to tax violations, administrative licensing, government procurement, high consumption, financing credit and evaluation. Through the joint punishment of enterprises, individuals and financial personnel, it is possible to effectively avoid the occurrence of the “black-listed” parties of the tax-illegal “blacklist” and the resurgence of the situation; it is possible to effectively exert the power of “combination boxing” and realize the “unfetter” Loss of trust, limited everywhere."
Third, the scope of influence is wide. The implementation of multi-disciplinary and inter-departmental joint disciplinary measures against parties to the “blacklist” of tax violations will enable tax offenders to pay due reputation losses and economic losses, greatly increase the illegal costs of tax offenders, and severely impose tax violations. Warning and shocking effects. At the same time, through the reverse incentive mechanism, adjusting the taxpayer's psychological expectations and behavioral decisions, it will play an active role in stimulating and guiding taxpayers' tax compliance, raising taxpayers' awareness of taxation according to law, and reducing the cost of law enforcement by tax authorities.
On December 9 this year, after the authorization of the State Administration of Taxation and the People's Bank of China, the Bureau of Inspection of the State Administration of Taxation and the Credit Information Center of the People's Bank of China signed the Memorandum of Understanding on the Information Exchange and Utilization of Major Tax Violation Cases, and the timely establishment of the information exchange mechanism between departments. A good foundation has been laid. In the next step, we will focus on the following tasks to promote the effective implementation of joint disciplinary measures: First, all departments work closely together to formulate the implementation rules and operational procedures of the Memorandum of Cooperation; second, promote the construction of inter-departmental credit information sharing and exchange platform. The third is to strengthen communication with the news media, collect the work experience and achievements of joint punishments in various departments in a timely manner, increase the propaganda of joint disciplinary work, and enhance the influence and deterrence of joint disciplinary work.
21 departments jointly signed the Memorandum of Cooperation to carry out cross-departmental joint punishment, which is to implement the spirit of the Third and Fourth Plenary Sessions of the 18th CPC Central Committee and the State Council's "Social Credit System Construction Plan (2014-2020)" and the Central Committee The important measures of the "Opinions on Promoting the Institutionalization of Integrity Construction" of the Civilization Committee are of great significance for promoting the construction of the social credit system. In the next step, we will continue to play the role of organization and coordination of the inter-ministerial joint meeting of social credit system construction, and further promote the introduction and implementation of joint disciplinary measures in the fields of industrial and commercial administration, food and drug safety, safe production, and environmental protection.

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