第一条为了鼓励举报税务违法行为，根据《中华人民共和国税收征收管理法》及有关规定，制定本办法。第二条税务机关对举报偷税、逃避追缴欠税、骗税和虚开、伪造、非法提供、非法取得发票，以及其他税务违法行为的有功单位和个人（以下简称举报人），给予物质奖励和精神奖励， Article 1 In order to encourage the reporting of tax violations, the Measures are formulated in accordance with the “Tax Administration Law of the People’s Republic of China” and other relevant provisions. Article 2 The tax authorities shall grant material rewards to those units and individuals (hereinafter referred to as informants) who report tax evasion, evade the tax arrears, tax fraud and falsification, faking, illegally providing, illegally obtaining invoices, and other tax violations Spirit reward,