China seeks unified tax enforcement framework to curb inconsistent punishments

(ECNS) - China's State Taxation Administration has released a draft national framework for tax administrative penalties to solicit public feedback, seeking to standardize enforcement practices across the country.

The proposed Tax Administrative Penalty Benchmark, published on Wednesday, would establish a unified national standard for determining penalties in tax-related violations.

A tax administration official said several regions had already adopted localized standards, but differences in structure, criteria and application had led to inconsistencies.

According to the official, the nationwide framework is intended to reduce discretionary enforcement, prevent similar cases from receiving different punishments, and better protect the rights of businesses and taxpayers.

The draft sets out legal bases, penalty categories, applicable conditions and specific standards for different violations.

Officials said the framework also seeks to avoid a "one-size-fits-all" approach by combining fixed penalties with ranges that allow authorities to consider the circumstances of individual cases.

The consultation process is part of China's broader efforts to support the development of a unified national market, the tax authority said.

(By Zhang Jiahao)