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财政部要求对依法纳税表现突出者可给予表彰，但不得实行物质奖。凡违反规定，不仅要如数追回奖励现金和实物，而且还要追究主要决者的责任。财政部通知,不得对纳税人实行物质奖励
The Ministry of Finance requires that those persons who have demonstrated outstanding tax performance according to law may be commended, but no material award shall be made. Anyone who violates the rules will not only recover cash and gifts in kind, but also be held accountable by the main decision makers. The Ministry of Finance notified that no material reward should be imposed on taxpayers