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《税务文书电子送达规定(试行)》     
浏览 205  ·  2020-01-10 11:11:03 · 收藏
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【标签】 法规  
【来源】 行政执法研究

<section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-indent: 0em; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: center; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 18px; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; color: rgb(171, 25, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局</span></strong></span><strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; color: rgb(171, 25, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">关于发布</span></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-indent: 0em; font-size: 16px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; color: rgb(171, 25, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">《税务文书电子送达规定(试行)》的公告</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-indent: 0em; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: center; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; font-size: 14px; color: rgb(136, 136, 136); box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局公告2019年第39号</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> &nbsp;</section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为深入贯彻党的十九届四中全会精神,落实&ldquo;放管服&rdquo;改革要求,优化税务执法方式,进一步便利纳税人办税,国家税务总局制定了《税务文书电子送达规定(试行)》,现予以发布,自2020年4月1日起施行。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">特此公告。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">附件:税务文书电子送达确认书</span></p> <p> &nbsp;</p> <p> &nbsp;</p> <p> <strong style="text-align: center; font-size: 16px; letter-spacing: 0.544px; text-indent: 2em; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 18px; box-sizing: border-box !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">税务文书电子送达规定(试行)</span></strong></span></strong></p> <p style="margin: 20px 0px 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; letter-spacing: 0.544px; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第一条&ensp;</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-indent: 2em; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">为进一步便利纳税人办税,保护纳税人合法权益,提高税收征管效率,减轻征纳双方负担,根据《中华人民共和国税收征收管理法》及其实施细则、国家电子政务等有关制度规定,结合税务文书送达工作实际,制定本规定。</span></span></p> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> &nbsp;</section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第二条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;本规定所称电子送达,是指税务机关通过电子税务局等特定系统(以下简称&ldquo;特定系统&rdquo;)向纳税人、扣缴义务人(以下简称&ldquo;受送达人&rdquo;)送达电子版式税务文书。</span></span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第三条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;经受送达人同意,税务机关可以采用电子送达方式送达税务文书。</span></span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">电子送达与其他送达方式具有同等法律效力。受送达人可以据此办理涉税事宜,行使权利、履行义务。</span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第四条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;受送达人同意采用电子送达的,签订《税务文书电子送达确认书》。</span></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">《税务文书电子送达确认书》包括电子送达的文书范围、效力、渠道和其他需要明确的事项。</span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">受送达人可以登录特定系统直接签订电子版《税务文书电子送达确认书》,也可以到税务机关办税服务厅签订纸质版《税务文书电子送达确认书》,由税务机关及时录入相关系统。</span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第五条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;税务机关采用电子送达方式送达税务文书的,以电子版式税务文书到达特定系统受送达人端的日期为送达日期,特定系统自动记录送达情况。</span></span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第六条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;税务机关向受送达人送达电子版式税务文书后,通过电话、短信等方式发送提醒信息。</span></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒服务不影响电子文书送达的效力。</span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">受送达人及时登录特定系统查阅电子版式税务文书。</span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第七条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;受送达人需要纸质税务文书的,可以通过特定系统自行打印,也可以到税务机关办税服务厅打印。</span></span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第八条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;税务处理决定书、税务行政处罚决定书(不含简易程序处罚)、税收保全措施决定书、税收强制执行决定书、阻止出境决定书以及税务稽查、税务行政复议过程中使用的税务文书等暂不适用本规定。</span></span></section> <section style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">第九条</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important;">&ensp;本规定自2020年4月1日起施行。</span></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 16px; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; white-space: normal; font-size: 16px; overflow-wrap: break-word !important;"> <section powered-by="xiumi.us" style="margin: 0.5em 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"> <section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; border-bottom: 2px solid rgb(249, 110, 87); text-align: center; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;">关于《国家税务总局关于发布〈税务文书电子送达规定(试行)〉的公告》的解读</strong></span></section> </section> </section> <p style="margin: 20px 0px 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">根据《中华人民共和国税收征收管理法》及其实施细则、国家电子政务等有关制度规定,国家税务总局制定了《关于发布〈税务文书电子送达规定(试行)〉的公告》(以下简称《公告》)。现解读如下:</span></p> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">一、什么是电子送达?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">电子送达是指税务机关通过电子税务局等特定系统(以下简称&ldquo;特定系统&rdquo;)向纳税人、扣缴义务人(以下简称&ldquo;受送达人&rdquo;)送达电子版式税务文书。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">二、为什么规定电子送达?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">税务文书送达是保障税务机关依法行政、保护纳税人合法权益的重要组成部分。长期以来,税务机关高度重视税务文书送达工作,不断完善相关制度,规范文书送达行为。但随着经济社会发展和技术创新,传统文书送达方式不能更好方便纳税人办税,例如,纳税人网上办理涉税事项涉及税务文书的,还需要税务机关送达或者纳税人到税务机关领取纸质税务文书,影响纳税人的网上办税体验。又如,传统的文书送达方式时间较长,纳税人难以尽快知道文书内容,不能尽快行使相关权利、履行相关义务。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为进一步便利纳税人办税,更好保护纳税人合法权益,提高税收征管效率,减轻征纳双方负担,在吸收纳税人意见及总结部分地区试点经验的基础上,经深入研究论证,税务总局制定《公告》,明确税务文书电子送达相关规定。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">三、《公告》的主要内容有哪些?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">《公告》对税务文书电子送达主要规定了五部分内容:一是明确送达效力,规定电子送达与其他送达方式具有同等法律效力,以及电子送达对受送达人权利义务的影响;二是遵循自愿原则,规定电子送达以受送达人同意为前提,受送达人同意电子送达的签订《税务文书电子送达确认书》,税务机关提供线上、线下多种签订途径;三是明确送达路径,税务机关通过特定系统送达电子版式税务文书;四是规范送达操作,规定送达完成标准、系统自动记录、信息提醒服务等内容;五是限定文书范围。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">四、电子送达的效力如何?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">《公告》第三条明确电子送达与其他送达方式具有同等法律效力。具体表现在两个方面:</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">一是对受送达人而言,受送达人可以凭税务机关送达的电子版式税务文书办理涉税事宜,行使权利、履行义务。例如,受送达人通过电子税务局办理&ldquo;增值税专用发票(增值税税控系统)最高开票限额审批&rdquo;业务时,税务机关出具的文书可能有《补正税务行政许可材料告知书》《税务行政许可受理通知书》《准予税务行政许可决定书》等。依照本《公告》,税务机关通过电子税务局送达这些电子版式税务文书,与其他方式送达的文书具有同等法律效力,受送达人可根据该文书办理涉税事宜,税务机关受该文书约束;对文书内容不服的,可以依法申请税务行政复议或者提起行政诉讼。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">二是对税务机关而言,经受送达人同意,税务机关送达税务文书可以采用电子送达方式。但并非只要受送达人签订了《税务文书电子送达确认书》,税务机关就只能对其进行电子送达。税务机关在送达具体税务文书时可以根据受送达人情况进行判断,例如,受送达人正在税务机关办理涉税事宜,税务机关可以选择将税务文书直接送达其本人,而不是必须要采取电子送达方式。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">五、《公告》如何体现纳税人的自愿原则?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为了充分尊重受送达人意愿,《公告》第四条规定税务机关在经受送达人同意后对其电子送达。受送达人是否同意,以是否签订《税务文书电子送达确认书》判断。即:受送达人签订了《税务文书电子送达确认书》的,表明其同意接受电子送达方式,税务机关可以对其进行电子送达;受送达人不同意签订《税务文书送达确认书》的,税务机关以其他送达方式送达税务文书。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">六、受送达人如何签订《税务文书电子送达确认书》?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为方便受送达人办理,《公告》第四条规定了线上、线下两种方式:一是线上签订,受送达人登录特定系统时,系统会自动弹出电子版《税务文书电子送达确认书》,受送达人根据系统提示确认即可;二是线下签订,税务机关办税服务厅提供纸质《税务文书电子送达确认书》,受送达人签章确认即可,由税务机关将其录入相关系统。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">七、税务机关如何进行电子送达?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">参照《中华人民共和国民事诉讼法》等规定,《公告》第五条明确税务机关电子送达,以电子版式税务文书到达特定系统受送达人端的日期为送达日期,特定系统将送达情况自动予以记录。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为了方便纳税人及早知晓送达的电子版式税务文书,《公告》第六条规定税务机关在电子送达后,通过电话、短信等方式提醒受送达人,具体方式由各地税务机关根据本地信息化条件等情况确定。同时,《公告》第六条也对受送达人提出了要求,即受送达人应当及时登录特定系统查阅电子版式税务文书。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">八、哪些文书不适用电子送达?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">《公告》第八条明确了哪些税务文书不适用电子送达方式,具体包括:一是从文书种类上,税务处理决定书、税务行政处罚决定书(不含简易程序处罚)、税收保全措施决定书、税收强制执行决定书、阻止出境决定书等文书暂不适用电子送达;二是从执法类型上,税务稽查、税务行政复议等过程中使用的税务文书暂不适用电子送达。</span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;">九、《公告》什么时候开始施行?</span></strong></span></section> <section style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; white-space: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-indent: 2em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">《公告》自2020年4月1日起施行。</span></p> </section> </section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-indent: 0em; text-align: right; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局</span></p> </section> <section style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-indent: 0em; text-align: right; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: left; text-indent: 34px; font-size: 15px; box-sizing: border-box !important; overflow-wrap: break-word !important;">2019年12月3日</span></p> </section>

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