"Measures for the Administration of Tax Collection Archives (Trial)" Chapter IV Preservation of Tax Collection Archives
Twelfth tax collection and management files must be kept by institutions and tax agents, tax agents can be kept separately according to the actual situation, unified storage. If the custodian changes, it shall hand over the tax collection and management files it keeps. Thirteenth tax collection management archives filing period is divided into permanent, long-term and short-term custody. Permanent indefinite preservation, long-term 15 years, short-term 10 years, the specific provisions are as follows:
(1) permanent file. All cases are characterized as tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, forging, reselling, falsely making out, illegally issuing invoices, privately printing, forging invoices, special products for anti-counterfeiting invoices, etc. And subject to administrative punishment, the file preservation period is permanent. (2) Long-term archives. General tax administrative punishment (tax management) cases and taxpayers' basic files shall be kept for fifteen years.
(3) Short-term archives. Tax management, tax collection and other files shall be kept for ten years.
The storage period of the above-mentioned tax collection and management files is calculated from 1 and 1 of the following year.