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管法》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),给予物质和精神奖励,并严格为其保密。前款的物质奖励,不适用于税务、财政、审计、海关、工商行政管理、公安、检察等国家机关的工作人员。第三条举报奖励对象原则上限于实名举报人;但对匿名举报案件查实后,税务机关认为可以确定举报人的真实身份的,酌情给予奖励。第四条国家税务总局和各级国家税务局、地方税务局建立税务违法案件举报奖励基金(以下简称举报奖励基金),专款滚动使用。举报奖励基金从上级税务机关或者同级财政机关拨付的税务稽查办案专项补助经费总额中按照规定的比例计提;不足的部分,依照财政部、国家税务总局有关规定向上级税务机关或者同级财政机关申请专项追加拨付。举报奖励基金由稽查局管理;稽查局未设财务机构的,委托税务局负责开支的财务机构代管;经费拨付机构、 Article 1 In order to encourage the reporting of tax violations, the present Measures are formulated in accordance with the “Law of the People’s Republic of China on Tax Collection and Administration” and other relevant provisions. Article 2 The tax authorities shall grant materials and spirits to the active units and individuals (hereinafter referred to as informants) who report tax evasion, evade tax recovery, tax fraud and falsification, faking, illegally providing, illegally obtaining invoices, and other tax violations Reward, and strictly confidential. The material rewards of the preceding paragraph shall not apply to staff members of state organs such as taxation, finance, auditing, customs, industrial and commercial administration, public security and procuratorate. In principle, the object of reporting the reward shall be limited to the real-name whistleblower; however, after the actual anonymous whistle-blow case is verified, the tax authorities may, as the case may be, determine the true identity of the whistleblower and reward them as appropriate. Article 4 The State Administration of Taxation and the state tax bureaus and local tax bureaus at all levels shall set up incentive reporting funds for tax illegal cases (hereinafter referred to as reporting incentive funds), and the special funds are rolled and used. The reward fund shall be withdrawn from the total amount of the special funds for special tax appropriations for apprehension and disbursement allocated by the tax authorities at the higher level or the financial authorities at the same level in accordance with the stipulated proportion. Where the deficiencies are reported to the tax authorities at the higher level or to the tax authorities at the same level Organizations apply for special additional funding. Reporting incentive fund management by the inspection bureau; the inspection bureau does not have a financial institution, commissioned by the Inland Revenue Department responsible for the expenses of the financial institutions hosting; funding agencies,