Article 1: In order to encourage reporting of tax violations, these Measures are formulated in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and relevant regulations. Article 2 The tax authorities will give material and moral rewards to units and individuals with meritorious service (hereinafter referred to as the whistleblowers) who report tax evasion, evasion of recovery of tax arrears, tax fraud, false issuance, forgery, illegal provision, illegal acquisition of invoices, and other tax violations. rewards and keep them strictly confidential.
The material rewards in the preceding paragraph do not apply to staff of taxation, finance, auditing, customs, industrial and commercial administration, public security, procuratorial and other state agencies. Article 3 In principle, the targets of reporting rewards are limited to real-name informants; however, after verifying anonymous reporting cases, if the tax authorities believe that the true identity of the informant can be determined, rewards will be given as appropriate. Article 4 The State Administration of Taxation, the state taxation bureaus at all levels, and the local taxation bureaus shall establish a reward fund for reporting tax violations (hereinafter referred to as the reporting reward fund), and the dedicated funds will be used on a rolling basis.
The whistle-blowing reward fund shall be accrued in accordance with the prescribed proportion from the total special subsidy funds for tax audit cases allocated by the superior tax authorities or the fiscal authorities at the same level; the insufficient part shall be calculated in accordance with the relevant regulations of the Ministry of Finance and the State Administration of Taxation. Apply to the higher tax authority or the fiscal authority at the same level for special additional payment.
The reporting reward fund is managed by the Inspection Bureau; if the Inspection Bureau does not have a financial institution, it will be entrusted to the financial institution responsible for expenditures of the Taxation Bureau; the funding disbursement agency and the supervisory agency are responsible for supervision. Article 5 After a tax violation report case is verified and handled in accordance with the law, the bonus will be calculated and distributed based on the amount of the whistleblower's contribution within 5% of the actual amount of tax recovered; if there is no tax payable, the bonus will be calculated based on the actual amount of fine recovered. The bonus will be calculated within 10%, and the maximum bonus amount for each case shall not exceed RMB 100,000.
For whistleblowers who have made significant contributions, the bonus amount can be increased appropriately with the approval of the provincial tax authorities.
The specific bonus amount standards and approval authority are determined by the national taxation bureaus and local taxation bureaus of each province, autonomous region, municipality directly under the Central Government and cities under separate state planning. Article 6: If the same tax violation is reported separately by multiple whistleblowers, the main reward will be given to the first whistleblower. The order of reporting shall be based on the registration time for accepting reports by the tax authority responsible for investigation or its affiliated tax violation case reporting center (hereinafter referred to as the reporting center). However, if the information provided by other informants has a direct impact on the investigation of the case, rewards may be given as appropriate. Article 7: If two or more whistleblowers jointly report the same tax illegal act, rewards will be given on a case-by-case basis, and the bonus will be received by the first signatory who reported the case or other signatories entrusted by the first signatory. Article 8: Reporting bonuses shall be paid by the tax authorities responsible for investigating and handling tax violation reporting cases. The reporting center shall, within one month after the case is concluded, fill in the "Tax Violation Case Reporting Reward Approval Form" based on the whistleblower's application, propose the reward objects and the reward amount, and indicate relevant matters. After approval according to the prescribed procedures, the reporting center shall notify the whistleblower. Claim your bonus. Article 9: The whistleblower shall, within three months after receiving the notification from the reporting center, collect the prize at the designated location with his or her ID card or other valid certificates; failure to collect within the time limit shall be deemed to have given up the right. Article 10 When receiving the bonus, the whistleblower shall sign on the "Special Voucher for Reward Payment for Reporting Tax Violation Cases" and indicate the number of the ID card or other valid certificate and the issuing unit.
The "Special Voucher for Reward Payment for Reporting Tax Violation Cases" will be kept confidential by the Reporting Center. The financial voucher for receiving the bonus payment will be prepared separately. The financial voucher will only indicate the name and number of the reported case, the amount of the reporting bonus and the signatures of the approver and handler. The financial voucher will not fill in the content of the report and the name and identity of the whistleblower.
The format of the "Special Voucher for Reward Payment for Reporting Tax Violation Cases" is formulated by the State Taxation Bureau and local taxation bureau of each province, autonomous region, municipality directly under the Central Government and cities under separate state planning. Article 11 When issuing a reporting bonus, the reporting center may, at the request of the reporting person, briefly inform the administrative handling decision of the tax illegal act reported, but will not provide the tax administrative handling decision letter and relevant case materials. Article 12 When tax agency staff pay reporting bonuses, they should strictly review them to prevent the bonuses from being defrauded. If bonuses are defrauded due to dereliction of duty or favoritism, in addition to recovering the bonuses, the relevant personnel will be held legally responsible in accordance with the law. Article 13: In addition to providing material rewards to whistleblowers who have made outstanding contributions, the tax authorities may also provide corresponding spiritual rewards; however, public commendation and publicity must obtain the consent of the parties concerned in advance. Article 14: The bonus income obtained by the whistleblower shall be temporarily exempted from personal income tax in accordance with relevant regulations. Article 15 The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall formulate specific regulations in accordance with these Measures and submit them to the State Administration of Taxation for filing. Article 16 The State Administration of Taxation and the State Taxation Bureaus at all levels shall implement these Measures as of January 1, 1999. The specific time for local taxation bureaus at all levels to implement these measures will be determined by the local taxation bureaus of each province, autonomous region, municipality directly under the Central Government and city under separate state planning in consultation with the financial authorities at the same level to resolve the sources of reporting reward funds.