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| Order of the State Taxation Administration | | 国家税务总局令 |
| (No 60) | | （第60号） |
| The Provisions on Disciplinary Actions Against the Tax-Related Violations of Tax Officers, as deliberated and adopted at the 3rd executive meeting of the State Taxation Administration on November 11, 2025, are hereby issued with effect from January 1, 2026. | | 《税务人员税收业务违法行为处分规定》，已经2025年11月11日国家税务总局第3次局务会议审议通过，现予公布，自2026年1月1日起施行。 |
| Commissioner of the State Taxation Administration: Hu Jinglin | | 国家税务总局局长：胡静林 |
| November 24, 2025 | | 2025年11月24日 |
| Provisions on Disciplinary Actions Against the Tax-Related Violations of Tax Officers | | 税务人员税收业务违法行为处分规定 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of standardizing the disciplinary actions against the relevant tax-related violations of tax officers, promoting the lawful performance of duties by tax authorities and tax officers in accordance with the law, and maintaining the national tax order and tax security, these Provisions are developed in accordance with the Civil Servant Law of the People's Republic of China, the Law of the People's Republic of China on Administrative Discipline for Public Officials, the Law of the People's Republic of China on the Administration of Tax Collection and its Detailed Implementation Rules, as well as other relevant laws and administrative regulations. | | 第一条 为了规范对税务人员税收业务有关违法行为的处分，促进税务机关、税务人员依法履职，维护国家税收秩序和税收安全，根据《中华人民共和国公务员法》、《中华人民共和国公职人员政务处分法》、《中华人民共和国税收征收管理法》及其实施细则等相关法律、行政法规，制定本规定。 |
| Article 2 For the purposes of these Provisions, the term “tax officers” refers to civil servants of the tax authorities and personnel managed, mutatis mutandis, to the Civil Servant Law of the People's Republic of China. | | 第二条 本规定所称税务人员是指税务机关公务员、参照《中华人民共和国公务员法》管理的人员。 |
| For the purposes of these Provisions, the term “tax-related violations” (“violations”) refers to the conduct that violate the laws and administrative regulations on tax as listed in Chapter III. | | 本规定所称税收业务违法行为（以下简称违法行为）是指第三章所列违反税收法律、行政法规的行为。 |
| The provisions of Chapters II and III of the Law of the People's Republic of China on Administrative Discipline for Public Officials and these Provisions shall apply to disciplinary actions against tax officers who commit violations. | | 税务机关对有违法行为的税务人员给予处分，适用《中华人民共和国公职人员政务处分法》第二章、第三章的规定和本规定。 |
| Article 3 In the work of disciplinary actions against the violations of tax officers, the leadership of the Communist Party of China shall be adhered to, the principle of the Party's management of cadres shall be upheld, the construction of the tax cadre teams shall be strengthened, and high-quality modernization of tax practice in a Chinese style shall be advanced. | | 第三条 税务人员违法行为处分工作，坚持中国共产党的领导，坚持党管干部原则，加强税务干部队伍建设，高质量推进中国式现代化税务实践。 |
| Article 4 Tax authorities shall strengthen the education, management, and supervision over tax officers. Disciplinary actions for tax officers shall adhere to fairness and justice and be decided through collective discussion; adhere to the principle of combining leniency with strictness and integrating punishment with education; and uphold the principle of the rule of law, be based on the facts, adhere to legal standards, and safeguard the legitimate rights and interests of tax officers and related personnel in accordance with the law. | | 第四条 税务机关应当加强对税务人员的教育、管理、监督。给予税务人员处分，应当坚持公平公正，集体讨论决定；坚持宽严相济，惩戒与教育相结合；坚持法治原则，以事实为根据，以法律为准绳，依法保障税务人员及相关人员的合法权益。 |
| Article 5 Disciplinary actions for tax officers shall be based on clear facts, conclusive evidence, accurate characterization, appropriate handling, lawful procedures, and complete formalities, and shall be commensurate with the nature, circumstances, and degree of harm of their violations. | | 第五条 给予税务人员处分，应当事实清楚、证据确凿、定性准确、处理恰当、程序合法、手续完备，与其违法行为的性质、情节、危害程度相适应。 |
| Chapter II Types of Disciplinary Actions and Their Application | | 第二章 处分的种类和适用 |
| Article 6 The types of disciplinary actions include: | | 第六条 处分的种类为： |
| (1) warning; | | （一）警告； |
| (2) demerit; | | （二）记过； |
| (3) gross demerit; | | （三）记大过； |
| (4) demotion; | | （四）降级； |
| (5) removal; and | | （五）撤职； |
| (6) dismissal. | | （六）开除。 |
| Article 7 The duration of disciplinary actions is: | | 第七条 处分的期间为： |
| (1) six months for a warning; | | （一）警告，六个月； |
| (2) 12 months for a demerit; | | （二）记过，十二个月； |
| (3) 18 months for a gross demerit; and | | （三）记大过，十八个月； |
| (4) 24 months for a demotion or removal. | | （四）降级、撤职，二十四个月。 |
| A decision on disciplinary action takes effect from the date of issuance, and the duration of the disciplinary action shall be calculated from the effective date of the decision. | | 处分决定自作出之日起生效，处分期自处分决定生效之日起计算。 |
| Article 8 Where a decision collectively made by a tax authority is illegal or the authority collectively commits a violation, the responsible leader and directly responsible personnel shall be disciplined in accordance with the law. | | 第八条 税务机关集体作出的决定违法或者实施违法行为的，对负有责任的领导人员和直接责任人员依法给予处分。 |
| Where a collective decision made by a tax authority is illegal, tax officers who hold reservations or dissenting opinions may be exempted from or not be subject to disciplinary actions. | | 税务机关集体作出的决定违法，持保留意见或者不同意见的税务人员可以免予或者不予处分。 |
| Where two or more tax officers jointly commit a violation, they shall be subject to corresponding disciplinary actions in accordance with the law based on their respective roles in the violation and the responsibilities that they shall assume. | | 税务人员二人以上共同违法，根据各自在违法行为中所起的作用和应当承担的责任，分别依法给予处分。 |
| Article 9 A tax officer may receive lighter or mitigated disciplinary actions under any of the following circumstances: | | 第九条 税务人员有下列情形之一，可以从轻或者减轻给予处分： |
| (1) Voluntarily confessing to his or her own violations for which he or she shall be subject to disciplinary actions. | | （一）主动交代本人应当受到处分的违法行为的； |
| (2) Cooperating with investigations and truthfully explaining his or her facts of violations. | | （二）配合调查，如实说明本人违法事实的； |
| (3) Filing tip-offs on others' violations, which are verified to be true. | | （三）检举他人违纪违法行为，经查证属实的； |
| (4) Taking proactive measures to effectively avoid, recover losses, or eliminate negative impacts. | | （四）主动采取措施，有效避免、挽回损失或者消除不良影响的； |
| (5) Playing a secondary or auxiliary function in joint violations. | | （五）在共同违法行为中起次要或者辅助作用的； |
| (6) Voluntarily surrendering or refunding illegal gains. | | （六）主动上交或者退赔违法所得的； |
| (7) Other circumstances for lighter or mitigated punishments as prescribed by the laws and regulations. | | （七）法律、法规规定其他从轻或者减轻情节的。 |
| Article 10 Where the violations of a tax officer are minor and fall under any of the circumstances prescribed in Article 9 of these Provisions, he or she may be given a talk-based reminder, criticized and educated, ordered to conduct inspection or be admonished, and be exempted from disciplinary actions or not be disciplined. | | 第十条 税务人员违法行为情节轻微，且具有本规定第九条规定情形之一的，可以对其进行谈话提醒、批评教育、责令检查或者予以诫勉，免予或者不予处分。 |
| A tax officer who is coerced or threatened into participating in illegal activities without knowing the truth, and who shows remorse after criticism and education, may receive reduced, exempted, or no disciplinary actions. | | 税务人员因不明真相被裹挟或者被胁迫参与违法活动，经批评教育后确有悔改表现的，可以减轻、免予或者不予处分。 |
| Article 11 A tax officer shall be subject to severe disciplinary actions under any of the following circumstances: | | 第十一条 税务人员有下列情形之一，应当从重给予处分： |
| (1) He or she intentionally violates the law again during the period of disciplinary actions and shall be disciplined. | | （一）在处分期内再次故意违法，应当受到处分的； |
| (2) He or she prevents others from filing tip-offs or providing evidence. | | （二）阻止他人检举、提供证据的； |
| (3) He or she acts in collusion to make the confessions identical, or fabricates, conceals, or destroys evidence. | | （三）串供或者伪造、隐匿、毁灭证据的； |
| (4) He or she shields co-defendants. | | （四）包庇同案人员的； |
| (5) He or she coerces or instigates others into committing violations. | | （五）胁迫、唆使他人实施违法行为的； |
| (6) He or she refuses to surrender or refund illegal gains. | | （六）拒不上交或者退赔违法所得的； |
| (7) Other aggravating circumstances as prescribed by laws and regulations. | | （七）法律、法规规定其他从重情节的。 |
| Article 12 During the disciplinary period, a tax officer shall not be promoted in position, rank, or grade; and anyone who has been subject to a demerit, gross demerit, demotion or removal shall not be promoted in salary levels. Anyone who is removed shall have his or her position, ranking, and grade reduced in accordance with the provisions, along with a corresponding reduction in the salary and benefits. | | 第十二条 税务人员在处分期内，不得晋升职务、职级和级别；其中，被记过、记大过、降级、撤职的，不得晋升工资档次。被撤职的，按照规定降低职务、职级和级别，同时降低工资和待遇。 |
| Chapter III Violations and Applicable Disciplinary Actions | | 第三章 违法行为及其适用的处分 |
| Article 13 Anyone who changes the scope of tax collection management and tax revenue budget levels without authorization in violation of the provisions shall be subject to a demotion or removal. | | 第十三条 违反规定擅自改变税收征收管理范围和税款入库预算级次的，予以降级或者撤职。 |
| Article 14 Anyone who has any of the following conduct and has resulted in adverse consequences or impacts shall be subject to a warning, demerit, or gross demerit; anyone who falls under relatively serious circumstances shall be subject to a demotion or removal; and anyone who falls under serious circumstances shall be subject to dismissal: | | 第十四条 有下列行为之一，造成不良后果或者影响的，予以警告、记过或者记大过；情节较重的，予以降级或者撤职；情节严重的，予以开除： |
| ．．．．．． | | ．．．．．． |
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