In order to implement the Suggestions of the General Office of Beijing Party Committee, CPC and the General Office of the People’s Government of Beijing on Further Promoting the Government Affairs Publication in Beijing’s Administrations at Each Level (Jing Ban Fa (2004) No.20), fully exert the role of tax inspection on propagandizing tax laws with facts, educating the mass with cases, and effectively frightening the violation of tax laws, and improve the transparency of the inspection of major tax-concerning cases, we now, according to the Notice of Beijing Local Taxation Bureau on Further Strengthening the Labor Division for Government Affairs Publication (Jing Di Shui Na (2004) No. 398), notify you of the following matters on publicizing the criminal facts and punishment about major tax-concerning cases combined with practical work of this　Bureau. Please implement them.
　　I. Standard of Publication
　　(1) The tax-concerning cases defined as tax dodging and tax payment refusal;
　　(2) The cases concerning the tax in arrears of more than RMB 5 million;
　　(3) The tax-concerning cases showing the new trend of the violation of tax laws with a representative social effect;
　　(4) The cases that have been transferred to public security organs.
　　II. Contents of Publication
　　（一）
　　(1) Name of the enterprise concerned;
　　(2) Number of the Enterprise Tax Register (Registered Tax Register, Temporary Tax Register);
　　(3) The name of the corporate representative, the cooperative matters executor of a cooperative enterprise, the investor of a private single-investor enterprise, the chief representative of the standing office of an foreign enterprise or the name of a natural person;
　　(4) The period of the tax inspection;
　　(5) Brief description of an enterprise’s violation of tax laws;
　　(6) The amount of the tax unpaid, surcharge and fine;
　　(7) The definition of the violation (tax in arrears, tax dodging or tax payment refusal);
　　(8) Whether to be transferred to the public security organs.
　　III. Form of Publication
　　(1) Publicize the cases of tax dodging or tax payment refusal on the “Warning Information” system of “Beijing Enterprise Credibility Information System” (special for the government only) and the column of “Discuss Laws with Cases” on the Tax Inspection Page of “Beijing Local Taxation Website” (www. tax861.gov.cn) as well as related columns on the websites of each bureau, and announce the cases in accordance with the Notice of Beijing Local Taxation Bureau on Forwarding the Notice of the State Administration of Taxation on Printing and Issuing the “Publication Methods of Violation of Tax Laws” (Jing Di Shui Jian (1998) No. 580).
　　(2) Publicize the cases concerning the tax in arrears of above RMB 5 million on the “Reminding Information” system of “Beijing Enterprise Credibility Information System” (special for the government only) and the column of “Discuss Laws with Cases” on the Tax Inspection Page of “Beijing Local Taxation Website” (www. Tax861.gov.cn) as well as related columns on the websites of each bureau, and announce the cases in accordance with the Notice of Beijing Local Taxation Bureau on Forwarding the Notice of the State Administration of Taxation on Printing and Issuing the “Publication Methods of Violation of Tax Laws” (Jing Di Shui Jian (1998) No. 580).
　　(3) Publicize the cases showing the new trend of the violation of tax laws with a representative social effect inside the local taxation organs via Tax Inspection Notification.
　　IV. Period of Publication
　　(1) The major tax-concerning cases shall be publicized on “Beijing Enterprise Credibility Information System” (special for the government only) and “Beijing Local Taxation Website” (www. Tax861.gov.cn) for 3 years. Upon maturity, the publicized information shall be transferred to the historical database for record.
　　(2) The major tax-concerning cases publicized on the bulletins of the offices of each bureau shall be updated in time and kept for record.
　　V. Requirements of Management
　　(1) For the major tax-concerning cases that shall be publicized, the inspection departments of each bureau shall, within 10 days after the Decision of Taxation Handling or Decision of Administrative Taxation Punishment comes to effect (subject to the one with a later effect date), make and fill in the Examination and Approval Form of Beijing Local Taxation Bureau on Taxation Publication about Major Tax-concerning Cases, and submit it to the city bureau with the duplicates of the Decision of Taxation Handling or Decision of Administrative Taxation Punishment, and publicize the case within 10 days after the examination and approval by the Director of the city bureau.
　　(2) As an important task of the inspection of major tax-concerning cases, the taxation publication about major tax-concerning cases shall be managed by a special-appointed person, and special machine account for record shall be set up.
　　(3) The information departments of each bureau shall provide technical and equipment support to the taxation publication about major tax-concerning cases.
　　(4) The information of major tax-concerning cases that needs to be publicized on “Beijing Enterprise Credibility Information System” (special for the government only) shall be managed in compliance with special documents issued by related offices of the city bureau.


Oct. 23, 2004