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中华人民共和国税收征收管理法（修正）(附英文)
目 录
第一章 总 则
第二章 税务管理
第一节 税务登记
第二节 帐簿、凭证管理
第三节 纳税申报
第三章 税款征收
第四章 税务检查
第五章 法律责任
第六章 附 则
第一章 总 则
第一条 为了加强税收征收管理，保障国家税收收入，保护纳税人的合法权
益，制定本法。
第二条 凡依法由税务机关征收的各种税收的征收管理，均适用本法。
第三条 税收的开征、停征以及减税、免税、退税、补税，依照法律的规定
执行；法律授权国务院规定的，依照国务院制定的行政法规的规定执行。
任何机关、单位和个人不得违反法律、行政法规的规定，擅自作出税收开征
、停征以及减税、免税、退税、补税的决定。
第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。
法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴
义务人。
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、
代收代缴税款。
第五条 国务院税务主管部门主管全国税收征收管理工作。
地方各级人民政府应当加强对本行政区域内税收征收管理工作的领导，支持
税务机关依法执行职务、完成税收征收任务。
各有关部门和单位应当支持、协助税务机关依法执行职务。
税务机关依法执行职务，任何单位和个人不得阻挠。
第六条 税务人员必须秉公执法，忠于职守；不得索贿受贿、徇私舞弊、玩
忽职守、不征或者少征应征税款；不得滥用职权多征税款或者故意刁难纳税人和
扣缴义务人。
第七条 任何单位和个人都有权检举违反税收法律、行政法规的行为。税务
机关应当为检举人保密，并按照规定给予奖励。
第八条 本法所称税务机关是指各级税务局、税务分局和税务所。
第二章 税务管理
第一节 税务登记
第九条 企业，企业在外地设立的分支机构和从事生产、经营的场所，个体
工商户和从事生产、经营的事业单位（以下统称从事生产、经营的纳税人）自领
取营业执照之日起三十日内，持有关证件，向税务机关申报办理税务登记。税务
机关审核后发给税务登记证件。
前款规定以外的纳税人办理税务登记的范围和办法，由国务院规定。
第十条 从事生产、经营的纳税人，税务登记内容发生变化的，自工商行政
管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销
登记之前，持有关证件向税务机关申报办理变更或者注销税务登记。
第十一条 纳税人按照国务院税务主管部门的规定使用税务登记证件。税务
登记证件不得转借、涂改、损毁、买卖或者伪造。
第二节 帐簿、凭证管理
第十二条 从事生产、经营的纳税人、扣缴义务人按照国务院财政、税务主
管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。个体工商户确实
不能设置帐簿的，经税务机关核准，可以不设置帐簿。
第十三条 从事生产、经营的纳税人的财务、会计制度或者财务、会计处理
办法，应当报送税务机关备案。
从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法与国务
院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务
院财政、税务主管部门有关税收的规定计算纳税。
第十四条 增值税专用发票由国务院税务主管部门指定的企业印制；其他发
票，按照国务院税务主管部门的规定，分别由省、自治区、直辖市国家税务局、
地方税务局指定企业印制。
未经前款规定的税务机关指定，不得印制发票。
发票的管理办法由国务院规定。
第十五条 从事生产、经营的纳税人、扣缴义务人必须按照国务院财政、税
务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。
帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。
第三节 纳税申报
第十六条 纳税人必须在法律、行政法规规定或者税务机关依照法律、行政
法规的规定确定的申报期限内办理纳税申报，报送纳税申报表、财务会计报表以
及税务机关根据实际需要要求纳税人报送的其他纳税资料。
扣缴义务人必须在法律、行政法规规定或者税务机关依照法律、行政法规的
规定确定的申报期限内报送代扣代缴、代收代缴税款报告表以及税务机关根据实
际需要要求扣缴义务人报送的其他有关资料。
第十七条 纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、
代收代缴税款报告表的，经税务机关核准，可以延期申报。
第三章 税款征收
第十八条 税务机关依照法律、行政法规的规定征收税款，不得违反法律、
行政法规的规定开征、停征、多征或者少征税款。
第十九条 扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义
务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人，税务机
关不得要求其履行代扣、代收税款义务。
扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝
的，扣缴义务人应当及时报告税务机关处理。
税务机关按照规定付给扣缴义务人代扣、代收手续费。
第二十条 纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照
法律、行政法规的规定确定的期限，缴纳或者解缴税款。纳税人因有特殊困难，
不能按期缴纳税款的，经县以上税务局（分局）批准，可以延期缴纳税款，但最
长不得超过三个月。
纳税人未按照前款规定期限缴纳税款的，扣缴义务人未按照前款规定期限解
缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款
千分之二的滞纳金。
第二十一条 纳税人可以依照法律、行政法规的规定向税务机关书面申请减
税、免税。
减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批
；地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规
规定，擅自作出的减税、免税决定无效。
第二十二条 税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳
税人开具完税凭证。
第二十三条 纳税人有下列情形之一的，税务机关有权核定其应纳税额：
（一）依照本法规定可以不设置帐簿的；
（二）依照本法规定应当设置但未设置帐簿的；
（三）虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残缺不
全，难以查帐的；
（四）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限
期申报，逾期仍不申报的。
第二十四条 企业或者外国企业在中国境内设立的从事生产、经营的机构、
场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者
支付价款、费用；不按照独立企业之间的业务往来收取或者支付价款、费用，而
减少其应纳税的收入或者所得额的，税务机关有权进行合理调整。
第二十五条 对未取得营业执照从事经营的单位或者个人，除由工商行政管
理机关依法处理外，由税务机关核定其应纳税额，责令缴纳；不缴纳的，税务机
关可以扣押其价值相当于应纳税款的商品、货物。扣押后缴纳应纳税款的，税务
机关必须立即解除扣押，并归还所扣押的商品、货物；扣押后仍不缴纳应纳税款
的，经县以上税务局（分局）局长批准，拍卖所扣押的商品、货物，以拍卖所得
抵缴税款。
第二十六条 税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务
行为的，可以在规定的纳税期之前，责令限期缴纳应纳税款；在限期内发现纳税
人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的
迹象的，税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保
，经县以上税务局（分局）局长批准，税务机关可以采取下列税收保全措施：
（一）书面通知纳税人开户银行或者其他金融机构暂停支付纳税人的金额相
当于应纳税款的存款；
（二）扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产
。
纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措
施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可
以书面通知纳税人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款，
或者拍卖所扣押、查封的商品、货物或者其他财产，以拍卖所得抵缴税款。
采取税收保全措施不当，或者纳税人在限期内已缴纳税款，税务机关未立即
解除税收保全措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责
任。
第二十七条 从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳
或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责
令限期缴纳，逾期仍未缴纳的，经县以上税务局（分局）局长批准，税务机关可
以采取下列强制执行措施：
（一）书面通知其开户银行或者其他金融机构从其存款中扣缴税款；
（二）扣押、查封、拍卖其价值相当于应纳税款的商品、货物或者其他财产
，以拍卖所得抵缴税款。
税务机关采取强制执行措施时，对前款所列纳税人、扣缴义务人、纳税担保
人未缴纳的滞纳金同时强制执行。
第二十八条 欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清
应纳税款或者提供担保。未结清税款，又不提供担保的，税务机关可以通知出境
管理机关阻止其出境。
第二十九条 税务机关扣押商品、货物或者其他财产时，必须开付收据；查
封商品、货物或者其他财产时，必须开付清单。
第三十条 纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还
；纳税人自结算缴纳税款之日起三年内发现的，可以向税务机关要求退还，税务
机关查实后应当立即退还。
第三十一条 因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税
款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收
滞纳金。
因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在
三年内可以追征；有特殊情况的，追征期可以延长到十年。
第四章 税务检查
第三十二条 税务机关有权进行下列税务检查：
（一）检查纳税人的帐簿、记帐凭证、报表和有关资料，检查扣缴义务人代
扣代缴、代收代缴税款帐簿、记帐凭证和有关资料；
（二）到纳税人的生产、经营场所和货物存放地检查纳税人应纳税的商品、
货物或者其他财产，检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况
；
（三）责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税款有
关的文件、证明材料和有关资料；
（四）询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的
问题和情况；
（五）到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、邮寄
应纳税商品、货物或者其他财产的有关单据、凭证和有关资料；
（六）经县以上税务局（分局）局长批准，凭全国统一格式的检查存款帐户
许可证明，查核从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构
的存款帐户；查核从事生产、经营的纳税人的储蓄存款，须经银行县、市支行或
者市分行的区办事处核对，指定所属储蓄所提供资料。
第三十三条 纳税人、扣缴义务人必须接受税务机关依法进行的税务检查，
如实反映情况，提供有关资料，不得拒绝、隐瞒。
第三十四条 税务机关依法进行税务检查时，有关部门和单位应当支持、协
助，向税务机关如实反映纳税人、扣缴义务人和其他当事人的与纳税或者代扣代
缴、代收代缴税款有关的情况，提供有关资料及证明材料。
第三十五条 税务机关调查税务违法案件时，对与案件有关的情况和资料，
可以记录、录音、录像、照像和复制。
第三十六条 税务机关派出的人员进行税务检查时，应当出示税务检查证件
，并有责任为被检查人保守秘密。
第五章 法律责任
第三十七条 纳税人有下列行为之一的，由税务机关责令限期改正，逾期不
改正的，可以处以二千元以下的罚款；情节严重的，处以二千元以上一万元以下
的罚款：
（一）未按照规定的期限申报办理税务登记、变更或者注销登记的；
（二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的；
（三）未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关
备查的。
第三十八条 扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐
簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的，由税务机关责令限
期改正，逾期不改正的，可以处以二千元以下的罚款；情节严重的，处以二千元
以上五千元以下的罚款。
第三十九条 纳税人未按照规定的期限办理纳税申报的，或者扣缴义务人未
按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表的，由税务机关
责令限期改正，可以处以二千元以下的罚款；逾期不改正的，可以处以二千元以
上一万元以下的罚款。
第四十条 纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐
簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者
少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在
一万元以上的，或者因偷税被税务机关给予二次行政处罚又偷税的，除由税务机
关追缴其偷税款外，依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚
；偷税数额不满一万元或者偷税数额占应纳税额不到百分之十的，由税务机关追
缴其偷税款，处以偷税数额五倍以下的罚款。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴
税额的百分之十以上并且数额在一万元以上的，依照关于惩治偷税、抗税犯罪的
补充规定第一条的规定处罚；数额不满一万元或者数额占应缴税额不到百分之十
的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍以下
的罚款。
第四十一条 纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，致使税
务机关无法追缴欠缴的税款，数额在一万元以上的，除由税务机关追缴欠缴的税
款外，依照关于惩治偷税、抗税犯罪的补充规定第二条的规定处罚；数额不满一
万元的，由税务机关追缴欠缴的税款，处以欠缴税款五倍以下的罚款。
第四十二条 企业事业单位犯有第四十条、第四十一条规定的违法行为，构
成犯罪的，依照关于惩治偷税、抗税犯罪的补充规定第三条的规定处罚；未构成
犯罪的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍
以下的罚款。
第四十三条 纳税人向税务人员行贿，不缴或者少缴应纳税款的，依照关于
惩治偷税、抗税犯罪的补充规定第四条的规定处罚。
第四十四条 企业事业单位采取对所生产或者经营的商品假报出口等欺骗手
段，骗取国家出口退税款，数额在一万元以上的，除由税务机关追缴其骗取的退
税款外，依照关于惩治偷税、抗税犯罪的补充规定第五条第一款的规定处罚；骗
取的国家出口退税款数额不满一万元的，由税务机关追缴其骗取的退税款，处以
骗取税款五倍以下的罚款。
前款规定以外的单位或者个人骗取国家出口退税款的，除由税务机关追缴其
骗取的退税款外，依照关于惩治偷税、抗税犯罪的补充规定第五条第二款的规定
处罚；数额较小，未构成犯罪的，由税务机关追缴其骗取的退税款，处以骗取税
款五倍以下的罚款。
第四十五条 以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追
缴其拒缴的税款外，依照关于惩治偷税、抗税犯罪的补充规定第六条第一款的规
定处罚；情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款，处以拒缴税
款五倍以下的罚款。
以暴力方法抗税，致人重伤或者死亡的，按照伤害罪、杀人罪从重处罚，并
依照关于惩治偷税、抗税犯罪的补充规定第六条第二款的规定处以罚金。
第四十六条 从事生产、经营的纳税人、扣缴义务人在规定期限内不缴或者
少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务
机关除依照本法第二十七条的规定采取强制执行措施追缴其不缴或者少缴的税款
外，可以处以不缴或者少缴的税款五倍以下的罚款。
第四十七条 扣缴义务人应扣未扣、应收未收税款的，由扣缴义务人缴纳应
扣未扣、应收未收税款。但是，扣缴义务人已将纳税人拒绝代扣、代收的情况及
时报告税务机关的除外。
第四十八条 违反本法第十四条规定，非法印制发票的，由税务机关销毁非
法印制的发票，没收违法所得，并处罚款。
第四十九条 本法规定的行政处罚，由县以上税务局（分局）决定；对个体
工商户及未取得营业执照从事经营的单位、个人罚款额在一千元以下的，由税务
所决定。
税务机关罚款必须开付收据。
第五十条 以暴力、威胁方法阻碍税务人员依法执行职务的，依照刑法第一
百五十七条的规定追究刑事责任；拒绝、阻碍税务人员依法执行职务未使用暴力
、威胁方法的，由公安机关依照治安管理处罚条例的规定处罚。
第五十一条 人民法院和税务机关的罚没收入，一律上缴国库。
第五十二条 税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税人、
扣缴义务人犯本法第四十条、第四十一条、第四十二条、第四十四条罪的，按照
刑法关于共同犯罪的规定处罚；未构成犯罪的，给予行政处分。
第五十三条 税务人员利用职务上的便利，收受或者索取纳税人、扣缴义务
人财物，构成犯罪的，按照受贿罪追究刑事责任；未构成犯罪的，给予行政处分
。
第五十四条 税务人员玩忽职守，不征或者少征应征税款，致使国家税收遭
受重大损失的，依照刑法第一百八十七条的规定追究刑事责任；未构成犯罪的，
给予行政处分。
税务人员滥用职权，故意刁难纳税人、扣缴义务人的，给予行政处分。
第五十五条 违反法律、行政法规的规定，擅自决定税收的开征、停征或者
减税、免税、退税、补税的，除依照本法规定撤捎其擅自作出的决定外，补征应
征未征税款，退还不应征收而征收的税款，并由上级机关追究直接责任人员的行
政责任。
第五十六条 纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争
议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金，然后可以
在收到税务机关填发的缴款凭证之日起六十日内向上一级税务机关申请复议。上
一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不
服的，可以在接到复议决定书之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的，可
以在接到处罚通知之日起或者税务机关采取强制执行措施、税收保全措施之日起
十五日内向作出处罚决定或者采取强制执行措施、税收保全措施的机关的上一级
机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内向人民
法院起诉。当事人也可以在接到处罚通知之日起或者税务机关采取强制执行措施
、税收保全措施之日起十五日内直接向人民法院起诉。复议和诉讼期间，强制执
行措施和税收保全措施不停止执行。
当事人对税务机关的处罚决定逾期不申请复议也不向人民法院起诉、又不履
行的，作出处罚决定的税务机关可以申请人民法院强制执行。
第六章 附 则
第五十七条 纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
第五十八条 农业税、牧业税、耕地占用税、契税的征收管理，参照本法有
关规定执行。
关税、船舶吨税及海关代征税收的征收管理，依照法律、行政法规的有关规
定执行。
第五十九条 中华人民共和国同外国缔结的有关税收的条约、协定同本法有
不同规定的，依照条约、协定的规定办理。
第六十条 本法施行前颁布的税收法律与本法有不同规定的，适用本法规定
。
第六十一条 国务院根据本法制定实施细则。
第六十二条 本法自１９９３年１月１日起施行。１９８６年４月２１日国
务院发布的《中华人民共和国税收征收管理暂行条例》同时废止。
全国人民代表大会常务委员会关于修改《中华人民共和国税收征收管理法
》的决定
（１９９５年２月２８日第八届全国人民代表大会常务委员会第十二次会
议通过 １９９５年２月２８日中华人民共和国主席令第四十二号公布 １９９
５年２月２８日起施行）
全文
第八届全国人民代表大会常务委员会第十二次会议审议了国务院关于《中华
人民共和国税收征收管理法修正案（草案）》的议案，为了适应税制改革的需要
和税收征收管理体制的变化，决定对《中华人民共和国税收征收管理法》作如下
修改：
第十四条第一款修改为：“增值税专用发票由国务院税务主管部门指定的企
业印制；其他发票，按照国务院税务主管部门的规定，分别由省、自治区、直辖
市国家税务局、地方税务局指定企业印制。
“未经前款规定的税务机关指定，不得印制发票。”
第十四条第二款改为第三款。
本决定自公布之日起施行。
《中华人民共和国税收征收管理法》根据本决定作相应的修正，重新公布。
THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING
THEADMINISTRATION OF TAX COLLECTION
(Standing Committee, National People's Congress: 4 September 19
92)
Whole Doc.
CHAPTER 1 CENTRAL PROVISIONSArticle 1
This law has been formulated with a view to strengthening
theadministration of tax collection, guaranteeing the tax revenue
of theState and safeguarding the legitimate rights and intere
sts of thetaxpayers.Article 2
This Law shall apply to the administration of tax collection
inrespect of all taxes collected by the tax authorities in accordan
ce withtax laws.Article 3
The collection of tax or the cessation thereof, the reduct
ion,exemption and refund of tax as well as the payment of tax underpai
d shallbe implemented in accordance with the law or the relevant
provisionsstipulated in administrative regulations formulated by the
State Council,provided that the State Council is authorized by the l
aw to formulate therelevant provisions.
No governmental organs, entities or individuals may be permitted
tomake decisions without authorization regarding the collection of
tax orthe cessation there of, the reduction, exemption or refund of
tax, or thepayment of tax underpaid in violation of the law or the
administrativeregulations.Article 4
Entities or individuals which are obligated to pay tax in accord
ancewith the law or the administrative regulations are the taxpayers.
Entities or individuals which are obligated to withhold and remit
taxor collect and remit tax in accordance with the law or the admini
strativeregulations are the withholding agents.
Taxpayers or withholding agents must pay tax, or withhold and r
emittax or collect and remit tax in accordance with the law
or theadministrative regulations.Article 5
The competent tax departments under the State Council shall be
incharge of the administration of tax collection for the whole count
ry.
The local people's governments at various levels shall streng
thentheir leadership in the administration of tax collection withi
n theirjurisdictions and support the tax authorities in carrying out
their dutiesand accomplishing their tasks of tax collection in accorda
nce with thelaw.
The various departments and entities concerned shall support
andassist the tax authorities in carrying out their duties in accorda
nce withthe law.
No entities or individuals shall impede the tax authorities
fromcarrying out their duties in accordance with the law.Article 6
Tax officials must implement the law impartially and de
votethemselves to their duties. They shall not extort or take bribes,
practicefavouritism, commit malpractice, neglect their duties, or fail
to collector undercollect the amount of tax payable. Nor shall th
ey abuse theirpowers to overcollect tax or deliberately create
difficulties fortaxpayers and withholding agents.Article 7
Any entity or individual shall have the right to report any
actscommitted in violation of the law or the administrative regulatio
ns. Thetax authorities shall maintain confidentiality in respec
t of theinformants and grant them rewards in accordance wit
h the relevantprovisions.Article 8
The "tax authorities" referred to in this Law means the tax bur
eauxat various levels and their subbureaux and tax stations.
CHAPTER II-TAX ADMINISTRATION
SECTION 1 -TAX REGISTRATIONArticle 9
Enterprises, branches in other jurisdictions established by
theenterprises, sites engaged in production or business ope
rations,individual households engaged in industry and commerce
as well asinstitutions engaged in production or business operatio
ns (hereinaftercollectively referred to as "taxpayers engaged in prod
uction or businessoperations") shall, within 30 days after the
receipt of a businesslicence, report to and complete tax registrati
on formalities with the taxauthorities on presentation of the releva
nt supporting documents. Uponexamination and verification of th
e supporting documents, the taxauthorities shall issue tax regist
ration certificates.
The scope and methods for tax registration formalities which shal
l becarried out by taxpayers other than those as prescribed in the p
recedingParagraph shall be formulated by the State Council.Article 10
Where a change occurs in the contents of tax registration o
f ataxpayer engaged in production or business operations, the
taxpayerconcerned shall, within 30 days after the date of com
pleting theformalities for such change in the business registr
ation with theAdministration for Industry and Commerce or prior to t
he submission of anapplication for cancellation of business
registration to theAdministration for Industry and Commerce, re
port to and complete theformalities for the change or cancellation
of tax registration with thetax authorities on presentation of t
he relevant supporting documents.Article 11
Taxpayers shall use tax registration certificates in accordance
withthe rulings formulated by the competent tax departments under th
e StateCouncil. The tax registration certificates shall not be len
t, altered,damaged, traded or forged.
SECTION 2- ADMINISTRATION OF ACCOUNTING BOOKS AND SUPPORT
INGVOUCHERSArticle 12
Taxpayers engaged in production or business operations or withhol
dingagents shall establish accounting books in accordance with the
rulingsformulated by the authorized fiscal or tax department under
the StateCouncil, keep records based on legitimate and valid vouche
rs and conductaccounting. Individual households, engaged in industry
and commerce whichare indeed unable to keep accounting books may kee
p no accounting booksafter approval by the tax authorities.Article
13
The financial and accounting systems or methods of a taxpayer eng
agedin production or business operations shall be submitted to
the taxauthorities for their records.
Where the financial and accounting systems or methods of a taxp
ayerengaged in production or business operations are contradictory
to therelevant tax rules formulated by the State Council or the
authorizedfiscal or tax departments under the State Council, the
calculation andpayment of tax shall be conducted in accordance with
the relevant taxrules formulated by the State Council or the aut
horized fiscal or taxdepartments under the State Council.Article 14
Invoices must be printed by enterprises designated by the author
izedtax departments of the people's governments of the provinces, au
tonomousregions and municipalities directly under the Central Gov
ernment. Noenterprises are permitted to print invoices without author
ization by thecompetent tax departments of the people's governments
of the provinces,autonomous regions and municipalities directly
under the CentralGovernment.
The measures regarding the administration of invoices shall
beformulated by the State Council.Article 15
Taxpayers engaged in production or business operations or withhol
dingagents must maintain accounting books, supporting vouchers
for theaccounts, tax payment receipts and other relevant information
within theperiod prescribed by the authorized fiscal or tax departm
ents under theState Council.
Accounting books, supporting vouchers for the accounts, tax pay
mentreceipts and other relevant information shall not be forged, rev
ised ordamaged without approval.
SECTION 3- FILING TAX RETURNSArticle 16
Taxpayers must fulfil tax filing requirements, submit tax retu
rns,financial and accounting statements as well as the relevant inform
ation ontax payments required by the tax authorities based on prac
tical needswithin the time limit for tax reporting prescribed in t
he law or theadministrative regulations, or as determined by the
tax authorities inaccordance with the law or the administrative regu
lations.
Withholding agents must submit reporting schedules on taxes with
heldand remitted or collected and remitted as well as other
relevantinformation required by the tax authorities to be submit
ted by thewithholding agents based on practical needs within the tim
e limit for taxreporting prescribed in the law or the administrative
regulations, or asdetermined by the tax authorities in accordance
with the law or theadministrative regulations.Article 17
Where a taxpayer or withholding agent is unable to file tax ret
urnsor to submit reporting schedules on the tax withheld and remi
tted orcollected and remitted within the prescribed time limit, it
may, uponexamination and approval by the tax authorities, extend th
e time to filethe tax returns or submit the reporting schedules.
CHAPTER III-TAX COLLECTIONArticle 18
The tax authorities shall collect tax in accordance with the law
orthe administrative regulations. They shall not collect, cease to
collect,overcollect or undercollect tax in violation of the la
w or theadministrative regulations.Article 19
Withholding agents shall fulfil their obligations of withholding
orcollecting tax in accordance with the law or the admini
strativeregulations. The tax authorities shall not impose any tax wit
hholding orcollection requirements on entities and individuals
which are notobligated to withhold or collect tax in accordance wit
h the law or theadministrative regulations.
A taxpayer shall not prevent a withholding agent from fulfilling
itsobligations of withholding or collecting tax in accordance with t
he law.In the event that the taxpayer prevents a withholding
agent fromfulfilling its obligations, the withholding agent shall
promptly reportthe case to the tax authorities for their action.
The tax authorities shall pay a handling fee to withholding ag
entsfor withholding or collecting tax in accordance with the
relevantprovisions.Article 20
A taxpayer or withholding agent shall pay or remit tax within
thetime limit prescribed by the law or the administrative regulations
, or asdetermined by the tax authorities in accordance with the
law or theadministrative regulations. Where a taxpayer is unable to
pay tax withinthe prescribed time limit as a result of en
countering specialdifficulties, it may, upon approval of a tax b
ureau (or a subbureauthereof) above the county level, defer the pay
ment of tax for a period ofnot more than three months.
Where a taxpayer fails to pay tax within the time limit as prescr
ibedin the preceding Paragraph or a withholding agent fails to re
mit taxwithin the time limit as prescribed in the preceding Paragrap
h, the taxauthorities shall, in addition to ordering the taxpayer
or withholdingagent to pay or remit the tax within the prescribed ti
me limit, impose afine on a daily basis at the rate of 0.2% of the a
mount of tax in arrears,commencing on the day the tax payment is in de
fault.Article 21
A taxpayer may submit a written application for tax reduction
orexemption to the tax authorities in accordance with the law
or theadministrative regulations.
Applications for tax reduction or exemption shall be examined
andapproved by the authorities designated for examination and approva
l of taxreduction or exemption as prescribed in the law or the ad
ministrativeregulations. The decisions on tax reduction or exemptio
n made by thepeople's governments at various local levels, the comp
etent departments ofthe people's governments at various levels, e
ntities or individualswithout authorization in violation of the
law or the administrativeregulations shall be null and void.Article
22
When the tax authorities collect tax payments and the tax withhel
d orcollected by withholding agents, tax payment receipts must be is
sued tothe taxpayers.Article 23
In the event that one of the following circumstances should arise
inrespect of a taxpayer, the tax authorities shall have the right to
assessthe amount of tax payable by the taxpayer:
(1) accounting books are, in accordance with this Law, not kept;
(2) accounting books are required to be kept by this Law but have
notbeen kept;
(3) although accounting books have been kept, the accounting ent
rieshave not been entered in an appropriate manner or the informa
tion oncosts, receipt vouchers and expense vouchers are incomple
te, causingdifficulties in conducting an audit.
(4) a taxpayer who is obligated to pay tax fails to go through
taxfiling procedures within a prescribed time limit and, after havi
ng beenordered by the tax authorities to file tax returns within the
prescribedtime limit, still fails to file the tax returns within the
prescribed timelimit.Article 24
The receipt or payment of charges or fees in business transact
ionsbetween an enterprise or institutions or sites engaged in produc
tion orbusiness operations established in China by a foreign enterpri
se, and itsassociated enterprises, shall be made at arm's length pri
ces. Where thereceipt or payment of charges or fees is not made at a
rm's length pricesand results in a reduction of the taxable income
, the tax authoritiesshall have the right to make reasonable adjust
ments.Article 25
Where an entity or individual engages in business operations wit
houta business licence, the case shall be handled by the Administrat
ion forIndustry and Commerce in accordance with the law. In additio
n, the taxauthorities shall assess the amount of tax payable by
the entity orindividual and order the same to make the tax payments
. Should the entityor individual refuse to make the tax payments, th
e tax authorities mayimpound commodities or goods, the value of wh
ich is equivalent to theamount of tax payable. If the amount of ta
x payable is paid after thegoods or commodities have been imp
ounded, the tax authorities mustimmediately remove the lien and re
turn the impounded commodities or goodsto the entity or individual. I
f the amount of tax payable is still notpaid after the impound, th
e commodities or goods which have been impoundedmay, upon approval of
the commissioner of a tax bureau (or a subbureauthere of) above th
e county level, be sold by auction and the proceeds fromthe auction ma
y be used to make good the amount of tax payable.Article 26
Where the tax authorities have grounds for deeming that a taxp
ayerengaged in production or business operations has evaded taxes,
the taxauthorities may, prior to the prescribed date of the tax pay
ment, orderthe taxpayer to pay the tax payable within the prescribed
time limit. Inthe event that the tax authorities discover that there
are evidences thatthe taxpayer has transferred or concealed its taxa
ble commodities, goodsand other property, or taxable income within t
he prescribed time limit,the tax authorities may order the taxpayer
to provide a guaranty for taxpayment. If the taxpayer is unable to
provide a guaranty for tax payment,the tax authorities may, upon appr
oval of the commissioner of a tax bureau(or a subbureau there of) abov
e the county level, implement the followingmeasures for retaining tax
revenue:
(1) notify in writing the banks or other financial institutions
withwhich the taxpayer has opened an account to stop payment f
rom thetaxpayer's deposits of an amount equivalent to the amount of
tax payableon a temporary basis.
(2) impound or seal up the taxpayer's taxable commodities, goods
orother property, the value of which is equivalent to the amount
of taxpayable.
In the event that the taxpayer makes the tax payments within the
timelimit as prescribed in the preceding Paragraph, the tax authoriti
es mustimmediately lift the conditions for retaining tax revenue.
Should thetaxpayer fail to make the tax payments at the expiratio
n of the timelimit, the tax authorities may, upon approval of the c
ommissioner of a taxbureau (or a subbureau thereof) above the county l
evel, notify in writingthe banks or other financial institutions wit
h which the taxpayer hasopened an account to withhold and remit
the amount of tax from thetaxpayer's deposits from which payment
has been stopped on a temporarybasis, or sell by auction the comm
odities, goods or property which havebeen impounded and use the pro
ceeds from the auction to make good theamount of tax payable.
Where the legitimate interests of a taxpayer are jeopardised due
tothe implementation of inappropriate measures for retaining tax rev
enue orto the failure on the part of the tax authorities to lift the
measures forretaining tax revenue immediately after the taxpayer has
made the taxpayments within the prescribed time limit, the tax
authorities shallassume compensation responsibility for damages.Art
icle 27
Where a taxpayer engaged in production or business operations o
r awithholding agent fails to pay or remit tax within the prescrib
ed timelimit, or a tax payment guarantor fails to pay the guaranteed
amount oftax within the prescribed time limit, the tax authorities
shall order themto pay the tax within a prescribed time limit. In the
case of failure topay the tax within the prescribed time limit, the
tax authorities may,upon approval of the commissioner of a tax bur
eau (or a subbureau thereof) above the county level, implement the
following mandatory enforcementmeasures:
(1) notify in writing the banks or other financial institutions
withwhich the taxpayer, withholding agent or tax payment guarantor has
openedan account to withhold and remit the amount of tax from its de
posits.
(2) impound, seal up or sell by auction the commodities, goods,
orother property of the taxpayer, withholding agent or tax
paymentguarantor, the value of which is equivalent to the amount of t
ax payable,and to use the proceeds from the auction to make good the
amount of taxpayable.
At the same time as implementing the mandatory measures, the
taxauthorities shall implement the relevant mandatory measures to col
lect thefine on tax in arrears which has not been paid by th
e taxpayer,withholding agent or tax payment guarantor.Article 28
Should a taxpayer who has not paid the amount of tax payable need
toleave China, it shall settle the amount of tax payable or pr
ovide aguaranty to the tax authorities before leaving the count
ry. If thetaxpayer neither settles the amount of tax payable
nor provides aguaranty, the tax authorities may notify the authoriti
es responsible forexit to prevent the taxpayer from leaving the coun
try.Article 29
When impounding commodities, goods or other property, the
taxauthorities must issue a receipt for the items impounded. When sea
ling upcommodities, goods or other property, the tax authorities must
write out alist of these items.Article 30
After determining that a taxpayer has paid an amount of tax in ex
cessof the tax payable, the tax authorities shall immediately ref
und theexcess amount to the taxpayer. Where a taxpayer discovers t
hat it haspaid an amount of tax in excess of the tax payable within
three years fromthe date the tax payment has been made, it may claim
a refund of theexcess amount of tax from the tax authorities.
Upon examination andverification of the case, the tax authorities
shall immediately refund theexcess amount of tax.Article 31
Should a taxpayer or withholding agent fail to pay tax or unde
rpaytax as a result of the responsibilities of the tax authorities,
the taxauthorities may, within three years, require the taxpayer or
withholdingagent to pay the tax in arrears, but they shall not impose
any fine on thetax in arrears.
Should a taxpayer or withholding agent fail to pay tax or unde
rpaytax through its own faults, such as making an erroneous calculati
on, thetax authorities may, within three years, pursue the collection
of the taxin arrears. If special circumstances exist, the period fo
r pursuing thecollection of the tax in arrears may be extended to te
n years.
CHAPTER IV-TAX INSPECTIONArticle 32
The tax authorities shall have the right to conduct tax
inspection as follows:
(1) to inspect a taxpayer's accounting books, supporting vouchers
forthe accounts, statements and the relevant information; to in
spect awithholding agent's accounting books, supporting vouchers for
the accountsand the relevant information in respect of the amount of t
ax withheld andremitted or collected and remitted.
(2) to inspect a taxpayer's taxable commodities, goods or o
therproperty at the taxpayer's places where production or business op
erationsare conducted and places where goods are stored; to inspect a
withholdingagent's operational conditions in respect of the w
ithholding andremittance of tax or the collection and remittance of
tax.
(3) to order a taxpayer or withholding agent to furnish docume
nts,evidentiary materials and information pertaining to the payment of
tax orthe amount of tax withheld and remitted or collected and remit
ted.
(4) to make inquiries of a taxpayer or withholding agent regar
dingthe relevant issues and circumstances connected with the payment o
f tax orthe amount of tax withheld and remitted or collected and remit
ted.
(5) to inspect supporting documents, vouchers and informa
tionpertaining to the taxable commodities, goods or other property tra
nsportedby consignment or sent by post by a taxpayer at railway stati
ons, docks,airports, enterprises engaged in postal services and the b
ranches thereof.
(6) upon approval of the commissioner of a tax bureau (or a subbu
reauthereof) above the county level, to examine and verify the
depositaccounts that a taxpayer engaged in production or business ope
rations or awithholding agent has opened with banks or other financia
l institutions,on presentation of a permit for the inspection of depo
sit accounts whichis of a nationally unified form; to examine a
nd verify the savingsdeposits of a taxpayer engaged in productio
n or business operations,provided, however, that the saving deposi
ts have been subject to theverification of the regional office of
a county or municipal subbranch ormunicipal branch of a bank and su
ch regional office has designated asavings section thereof to pro
vide the relevant information.Article 33
A taxpayer or withholding agent must subject itself to the
taxinspection conducted by the tax authorities in accordance with t
he law,report the circumstances accurately and provide the relevant
information,and shall not refuse to cooperate or conceal any facts.Art
icle 34
When the tax authorities conduct tax inspection in accordance
withthe law, the relevant departments and units shall provide supp
ort andassistance and accurately report the circumstances of
taxpayers,withholding agents and other parties concerned in respect
of the paymentof tax and the amount of tax withheld and remitted
or collected andremitted, and furnish the relevant information and
evidentiary materials.Article 35
When investigating a tax case in violation of the law, the
taxauthorities may record, tape-record, video-tape, photograph and r
eproducethe relevant circumstances and information in respect of the c
ase.Article 36
When conducting tax inspection, the officials sent by the
taxauthorities shall produce tax inspection identity cards and s
hall beresponsible for maintaining confidentiality for the per
sons underinvestigation.
CHAPTER V-LEGAL LIABILITIESArticle 37
The tax authorities shall order a taxpayer to remedy any of
thefollowing acts committed by the taxpayer within a time limit. Sho
uld thetaxpayer fail to remedy it within the time limit, the tax auth
orities mayimpose a fine of not more than Renminbi 2000 Yuan on the t
axpayer. If thecase is serious, the tax authorities may impose a fine
of an amount fromRenminbi 2000 Yuan to Renminbi 10000 Yuan on the t
axpayer.
(1) failure to apply for tax registration, change or cancellation
oftax registration within a prescribed time limit;
(2) failure to keep or maintain accounting books, or main
tainsupporting vouchers for the accounts and the relevant informa
tion inaccordance with the relevant provisions;
(3) failure to furnish reports on the financial and accoun
tingsystems or the financial and accounting methods to the tax authori
ties forpossible reference use in accordance with the relevant provisi
ons.Article 38
Where a withholding agent fails to keep and maintain accounting b
ooksfor the tax withheld and remitted or collected and remitted,
or tomaintain supporting vouchers for the accounts and the relevant
informationin respect of the tax withheld and remitted or collected a
nd remitted inaccordance with the relevant provisions, the tax autho
rities shall orderthe withholding agent to remedy the situation with
in a time limit. Shouldthe withholding agent fail to remedy the situa
tion within the time limit,the tax authorities may impose a fine of n
ot more than Renminbi 2000 Yuanon the withholding agent. If the case
is serious, the tax authorities mayimpose a fine of an amount from Re
nminbi 2000 Yuan to Renminbi 5000 Yuanon the withholding agent.Artic
le 39
Where a taxpayer fails to fulfil tax filing requirements withi
n aprescribed time limit or a withholding agent fails to furnish r
eportingschedules on the tax withheld and remitted or collected and
remitted tothe tax authorities within a prescribed time limit, the
tax authoritiesshall order the taxpayer or withholding agent to re
medy the situationwithin the prescribed time limit and may impose a
fine of not more thanRenminbi 2000 Yuan on the taxpayer or with
holding agent. Should thetaxpayer or withholding agent fail to rem
edy the situation within theprescribed time limit, the tax authori
ties may impose a fine of overRenminbi 2000 Yuan but under Renm
inbi 10000 Yuan on the taxpayer orwithholding agent.Article 40
"Evasion of tax" means that a taxpayer fails to pay or underpays
theamount of tax payable through the adoption of the means of
forging,revising, concealing or destroying without authorization accou
nting booksor supporting vouchers for the accounts, or of overstating
expenses or notstating or understating income in accounting boo
ks, or of filingfraudulent tax returns. Where the amount of tax ev
aded accounts for morethan ten percent of the amount of tax payable
and is over Renminbi 10000Yuan, or where the taxpayer evades tax aga
in after having been subject toadministrative punishment imposed by t
he tax authorities twice as a resultof tax evasion, the tax authoritie
s shall, in addition to pursuing thepayment of tax which has been
evaded by the taxpayer, impose a punishmenton the taxpayer in accorda
nce with the provisions set forth in Article 1of the Supplementary P
rovisions Concerning the Imposition of Punishment inRespect of Offense
s of Evasion of Tax and Refusal to Pay Tax. Where theamount of tax
evaded is under Renminbi 10000 Yuan or accounts for not morethan ten p
ercent of the amount of tax payable, the tax authorities shallpursue
the payment of the tax evaded and impose a fine of not more thanfi
ve times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which
hasbeen withheld or collected through the adoption of the means as s
pecifiedin the preceding Paragraph, and where the amount of tax evad
ed accountsfor more than ten percent of the amount of tax payabl
e and is overRenminbi 10000 Yuan, a punishment shall be imposed
on the withholdingagent in accordance with the provisions stipulated
in Article 1 of theSupplementary Provisions Concerning the Im
position of Punishment inRespect of Offenses of Evasion of Tax and
Refusal to Pay Tax. Where theamount of tax evaded is under Renminbi
10000 Yuan or accounts for not morethan ten percent of the amount of
tax payable, the tax authorities shallpursue the payment of the amou
nt of tax the withholding agent has failedto pay or underpaid and im
pose a fine of not more than five times theamount of tax which ha
s not been paid or underpaid.Article 41
Where a taxpayer who has failed to pay the amount of tax payable
bymeans of transferring or concealing the property, resulting in fai
lure onthe part of the tax authorities to pursue the payment
of the taxunderpaid, and where the amount of the tax underpaid is
over Renminbi10000 Yuan, the tax authorities shall, in addition to
pursuing the paymentof the tax underpaid, impose a punishment on the
taxpayer in accordancewith the provisions set forth in Article 2 of
the Supplementary ProvisionsConcerning the Imposition of Punishment in
Respect of Offenses of Evasionof Tax and Refusal to Pay Tax. Where t
he amount of tax underpaid is underRenminbi 10000 Yuan, the tax autho
rities shall pursue the payment of thetax underpaid, and impose a fi
ne of not more than five times the amount oftax underpaid.Article 42
Where an enterprise or institution commits an illegal act
asspecified in Article 40 and 41 of this Law and such act constit
utes anoffence, a punishment shall be imposed in accordance with the
provisionsset forth in Article 3 of the Supplementary Provisions
Concerning theImposition of Punishment in Respect of Offenses of E
vasion of Tax andRefusal to Pay Tax. Where such act does not consti
tute an offence, the taxauthorities shall pursue the payment of the am
ount of tax the enterpriseor institution has failed to pay or underp
aid, and impose a fine of notmore than five times the amount of
tax which has not been paid orunderpaid.Article 43
Where a taxpayer fails to pay or underpays the amount of tax pay
ableby offering a bribe to tax officials, a punishment shall be imp
osed inaccordance with the provisions set forth in Article 4 of the S
upplementaryProvisions Concerning the Imposition of Punishment in Resp
ect of Offensesof Evasion of Tax and Refusal to Pay Tax.Article 44
Where an enterprise or institution fraudulently obtains tax re
fundfor export from the State through the adoption of deceptive means
such asfraudulently declaring the commodities it produces or operates
as exportgoods, and where the amount of tax refund which has be
en fraudulentlyobtained is over Renminbi 10000 Yuan, the tax aut
horities shall, inaddition to pursuing the repayment of the tax ref
und the enterprise orinstitution has fraudulently obtained, impose
a punishment in accordancewith the provisions set forth in Parag
raph 1 of Article 5 of theSupplementary Provisions Concerning
the imposition of Punishment inRespect of Offenses of Evasion of
Tax and Refusal to Pay Tax. Where theamount of tax refund for expor
t which has been fraudulently obtained fromthe State is under Renminb
i 10000 Yuan, the tax authorities shall pursuethe repayment of the
tax refund the enterprise or institution hasfraudulently obtai
ned, and impose a fine of not more than five times theamount of tax
refund which has been fraudulently obtained.
Where an entity or individual other than those as prescribed in
thepreceding Paragraph fraudulently obtains tax refund for export f
rom theState, the tax authorities shall, in addition to pursuing the
repayment ofthe tax refund the entity or individual has fraudulently o
btained, imposea punishment on the entity or individual in accordance
with the provisionsstipulated in Paragraph 2 of Article 5 of the S
upplementary ProvisionsConcerning the Imposition of Punishment in Res
pect of Offenses of Evasionof Tax and Refusal to Pay Tax. Where the a
mount of tax refund which hasbeen fraudulently obtained is so small
as not to constitute an offence,the tax authorities shall pursue t
he repayment of the tax refund theentity or individual has fraud
ulently obtained, and impose a fine of notmore than five times the a
mount of tax refund which has been fraudulentlyobtained.Article 45
In the case of refusal to pay tax, which means the refusal to pay
taxby using violence or menace, the tax authorities shall, in addi
tion topursuing the payment of the amount of tax a taxpayer has refus
ed to pay,impose a punishment on the taxpayer in accordance with the
provisions setforth in Paragraph 1 of Article 6 of the Suppl
ementary ProvisionsConcerning the Imposition of Punishment in Respect
of Offenses of Evasionof Tax and Refusal to Pay Tax. Where the cas
e is so trivial that nooffence has been committed, the tax author
ities shall pursue the paymentof the amount of tax the taxpayer has
refused to pay, and impose a fine ofnot more than five times the amoun
t of tax the taxpayer has refused topay.
In the case of refusal to pay tax by using violence which cause
s aperson to suffer from serious injury or death, a heavy penalty s
hall beimposed as that on an offence of assault or manslaughter, and
a fine shallbe imposed in accordance with the provisions set forth in
Paragraph 2 ofArticle 6 of the Supplementary Provisions Concerning
the Imposition ofPunishment in Respect of Offenses of Evasion of Ta
x and Refusal to PayTax.Article 46
Where a taxpayer engaged in production or business operations o
r awithholding agent which has been ordered by the tax authorities
to pay,within a time limit, the amount of tax which should be paid
or remittedbut has not been paid or underpaid within a prescribed tim
e limit, failsto pay the amount of tax within the time limit, the ta
x authorities may,in addition to pursuing the payment of the amount
of tax the taxpayer orwithholding agent has failed to pay or underpa
id through the adoption ofthe mandatory measures as prescribed in Ar
ticle 27 of this Law, impose afine of not more than five times the a
mount of tax which has not been paidor underpaid.Article 47
A withholding agent which fails to withhold or collect the amount
oftax which should have been withheld or collected shall pay the am
ount oftax which should have been withheld or collected but has not b
een withheldor collected, except in the case where the withholding age
nt has promptlyreported to the tax authorities the situation regardin
g the refusal on thepart of a taxpayer to have the amount of tax
withheld or collected.Article 48
Where invoices are printed illegally in violation of the provis
ionsstipulated in Article 14 of this Law, the tax authorities shall
destroythe invoices which have been illegally printed, confiscate
the illicitgains, and impose a fine.Article 49
The administrative punishment as prescribed in this Law shall
bedecided by a tax bureau (or a subbureau thereof) above the county
level.Where a fine of not more than Renminbi 1000 Yuan is imp
osed on anindividual household engaged in industry and commerce or
an entity orindividual which conducts business operations without
a business licence,the decision shall be made by the tax station conc
erned.
Upon receipt of a fine, the tax authorities shall issue a rece
ipt.Article 50
Where violence or menace is used to obstruct tax officials
fromperforming their duties in accordance with the law, criminal lia
bilitiesshall be pursued in accordance with the provisions set forth
in Article157 of the Criminal Law. Where tax officials are refused
or obstructedfrom performing their duties in accordance with the la
w but no violence ormenace has been used, a punishment shall be impose
d by the public securityauthorities pursuant to the provisions stipula
ted in the Law Concerningthe Administration of Public Security and
Punishments.Article 51
The People's Courts and the tax authorities shall turn over the g
ainsfrom fines and confiscations they have received to the state t
reasury.Article 52
Where tax officials collude with taxpayers or withholding agents,
orinstigate or assist the same to commit the offenses specified in
Article40, 41, 42 and 44 of this Law, a punishment shall be imposed i
n accordancewith the provisions regarding joint offenses stipulated in
the CriminalLaw. Where no offence is committed, administrative puni
shment shall beimposed.Article 53
Where tax officials take advantage of their positions and powers
toaccept or extort the property of taxpayers or withholding agents,
and suchacts constitute an offence, criminal liabilities of the ta
x officialsshall be investigated based on an offence of bribery. Wher
e such acts donot constitute an offence, administrative sanctions sh
all be imposed onthe tax officials.Article 54
Where tax officials neglect their duties and fail to collect
orundercollect the correct amount of tax, causing enormous losses in
the taxrevenue of the State, criminal liabilities of the tax official
s shall beinvestigated in accordance with the provisions set forth i
n Article 187 ofthe Criminal Law. Where such acts do not const
itute an offence,administrative sanctions shall be imposed on the t
ax officials.
Tax officials who abuse their powers and deliberately cr
eatedifficulties for taxpayers and withholding agents shall be sub
ject toadministrative sanctions.Article 55
Where decisions regarding the collection of tax or the cessa
tionthereof, the reduction, exemption or refund of tax, or the payment
of taxunderpaid have been made without authorization in violation of
the law orthe administrative regulations, the decisions so made shal
l be revoked inaccordance with this Law. In addition, the amount of t
ax underpaid shallbe collected and the amount of tax overcollected s
hall be refunded. Theadministrative liabilities of the officials
directly responsible shallalso be investigated by the authorities at
a higher level.Article 56
In the case of tax disputes with the tax authorities, a taxpa
yer,withholding agent or tax payment guarantor must first pay or re
mit theamount of tax and fines on tax in arrears in accordance with
the law orthe administrative regulations, and there after may, withi
n 60 days fromthe date of receipt of a payment receipt from the tax
authorities, applyto the tax authorities at a higher level for re
consideration. The taxauthorities at a higher level shall, within 6
0 days from the date ofreceipt of the application for reconsider
ation, make a decision afterreconsideration. In the case of objec
tion to the decision made afterreconsideration, legal proceedings
may be instituted with the People'sCourt within 15 days from the
date of receipt of the decision made afterreconsideration.
Where a party concerned objects to a sanction decision made by
thetax authorities or to the mandatory measures or measures for retai
ning taxrevenue implemented by the same, it may, within 15 days from t
he date ofreceipt of the sanction notice or the date the tax author
ities implementthe mandatory measures or measures for retaining tax r
evenue, apply for areconsideration to the authorities one level highe
r than the authoritieswhich have made the sanction decision or
implemented the mandatorymeasures or measures for retaining tax rev
enue. If the party concernedobjects to the decision made upon reco
nsideration, it may, within 15 daysfrom the date of receipt of the re
consideration decision, institute legalproceedings with the People's
Court. Alternatively, the party concernedmay, within 15 days from t
he date of receipt of the sanction notice or thedate the tax authoriti
es implement the mandatory measures or measures forretaining tax reve
nue, institute legal proceedings directly with thePeople's Court
. In the course of making a reconsideration and institutinglegal proc
eedings, the mandatory measures or measures for retaining taxrevenu
e shall not cease to be implemented.
If the party concerned neither applies for a reconsideration of
thesanction decision made by the tax authorities and institute
s legalproceedings with the People's Court within the prescribed time
limit norcomplies with the sanction decision, the tax authorities w
hich have madethe sanction decision may apply to the People's C
ourt for mandatoryenforcement of the decision.
CHAPTER VI-SUPPLEMENTARY PROVISIONSArticle 57
A taxpayer or withholding agent may appoint a tax agent to handle
itstax matters on its behalf.Article 58
The administration of collection of agricultural tax, an
imalhusbandry tax, cultivated land usage tax and deed tax shall be imp
lementedwith reference to the relevant provisions of this Law. The ad
ministrationof collection of customs duty, shipping tax and taxes co
llected by theCustoms on behalf of the tax authorities shall
be implemented inaccordance with the relevant provisions stipulate
d in the law or theadministrative regulations.Article 59
In the case of a discrepancy between the provisions of the rele
vanttax treaties or agreements concluded between the People's Repu
blic ofChina and foreign countries and the provisions of this Law, t
he relevantmatters shall be handled in accordance with the treaties
or agreements.Article 60
In the case of a discrepancy between the provisions of the tax
lawspromulgated prior to the implementation of this Law and the provis
ions ofthis Law, the provisions of this Law shall apply.Article 61
The detailed rules and regulations for the implementation of this
Lawshall be formulated by the State Council in accordance with th
is Law.Article 62
This Law shall come into force as of January 1, 1993. The "Int
erimProvisions of the People's Republic of China Concerning the Admini
strationof Tax Collection" promulgated by the State Council on Apri
l 21, 1986shall be superseded at the same time.
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