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国家税务总局公告2016年第78号税务总局关于发布《税务行政处罚裁量权行使规则》的公告为全面贯彻《中华人民共和国行政处罚法》《中华人民共和国税收征收管理法》及其实施细则等有关法律法规及《法治政府建设实施纲要(2015-2020年)》精神,按照《国家税务总局关于规范税务行政裁量权工作的指导意见》(国税发[2012]65号)要求,国家税务总局制定了《税务行政处罚裁量权行使规则》,现予以发布,自2017年1月1日起施行。
Announcement of the State Administration of Taxation No. 78 of 2016 on the State Administration of Taxation on the Release of the “Rules on the Exercise of the Administrative Power of Discretion by Taxes” In order to fully implement the Administrative Punishment Law of the People’s Republic of China, the Law of the People’s Republic of China on the Administration of Tax Collection and its Implementing Rules In accordance with the requirements of the Guiding Opinions of the State Administration of Taxation on Regulating the Work of Tax Administration Discretionary Power (Guo Shui Fa [2012] No.65), the State Administration of Taxation formulated the laws and regulations and the "Implementation Outline of the Government by Law and Order (2015-2020) The Rules for the Exercise of the Discretion of Tax Administrative Punishment are hereby promulgated and will come into force on January 1, 2017.