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Order of the State Administration of Taxation
(No.9)
The Measures for Announcement of Outstanding Taxes (For Trial Implementation), which were deliberated and adopted at the 3rd executive meeting of the Administration on August 18, 2004, are hereby promulgated, and shall come into force as of January 1st, 2005.
Director General of the State Administration of Taxation Xie Xuren
October 10, 2004
Measures for Announcement of Outstanding Taxes (For Trial Implementation)
| | 国家税务总局令
（第9号）
《欠税公告办法（试行）》已经2004年8月18日第3次局务会议审议通过，现予公布，自2005年1月1日起施行。
国家税务总局局长：谢旭人
二00四年十月十日
欠税公告办法(试行)
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Article 1 The present Measures are formulated in accordance with the provisions of the Law of the People's Republic of China concerning the Administration of Tax Collection (hereinafter referred to as the “Tax Collection Administration Law”) and its detailed implementation rules for the purpose of regulating the acts of tax authorities for their announcement of outstanding taxes, urging taxpayers to pay outstanding taxes on their own initiatives, preventing the occurrence of new outstanding taxes, and ensuring the state tax money to be turned in the treasury in time and in full amount.
| | 第一条 为了规范税务机关的欠税公告行为，督促纳税人自觉缴纳欠税，防止新的欠税的发生，保证国家税款的及时足额入库，根据《中华人民共和国税收征收管理法》（以下简称《税收征管法》）及其实施细则的规定，制定本办法。
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Article 2 The “announcement organs” as mentioned in the present Measures shall refer to the tax bureaus at or above the county level.
| | 第二条 本办法所称公告机关为县以上（含县）税务局。
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Article 3 The “outstanding taxes” as mentioned in the present Measures shall refer to the tax money failing to be paid by any taxpayer exceeding the time limit as prescribed by tax laws and administrative regulations or exceeding the time limit for tax payment (hereinafter referred to as the time limit for tax payment) as determined by the tax authorities in accordance with tax laws and administrative regulations, including:
| | 第三条 本办法所称欠税是指纳税人超过税收法律、行政法规规定的期限或者纳税人超过税务机关依照税收法律、行政法规规定确定的纳税期限（以下简称税款缴纳期限）未缴纳的税款，包括：
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1. Tax money failing to be paid by a taxpayer within the time limit for tax payment after handling declaration for tax payment;
| | （一）办理纳税申报后，纳税人未在税款缴纳期限内缴纳的税款；
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2. Tax money failing to be paid by a taxpayer within the time limit for tax payment after the expiry of the time limit for extension of tax payment upon approval;
| | （二）经批准延期缴纳的税款期限已满，纳税人未在税款缴纳期限内缴纳的税款；
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3. Tax money failing to be paid by a taxpayer within the time limit for payment of taxes that shall be made up by the taxpayer as determined through taxation inspection;
| | （三）税务检查已查定纳税人的应补税额，纳税人未在税款缴纳期限内缴纳的税款；
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4. Tax money failing to be paid by a taxpayer within the time limit for tax payable as checked and ratified by the tax authority in accordance with Article 27 or 35 of the Tax Collection Administration Law; and
| | （四）税务机关根据《税收征管法》第二十七条、第三十五条核定纳税人的应纳税额，纳税人未在税款缴纳期限内缴纳的税款；
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5. Other tax money failing to be paid by a taxpayer within the time limit for tax payment.
The tax authorities shall verify the amount of outstanding taxes as prescribed in the preceding paragraph in time.
The outstanding taxes announced in the present Measures shall not include late fees and fines.
| | （五）纳税人的其他未在税款缴纳期限内缴纳的税款。
税务机关对前款规定的欠税数额应当及时核实。
本办法公告的欠税不包括滞纳金和罚款。
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Article 4 The announcement organ shall announce the outstanding taxes of any taxpayer at the tax handling places or in such mass media as radio, television, newspapers, periodicals, and networks, etc. on time.
．．．．．． | | 第四条 公告机关应当按期在办税场所或者广播、电视、报纸、期刊、网络等新闻媒体上公告纳税人的欠缴税款情况。
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