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中华人民共和国税收征收管理法(修正)(一)

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中华人民共和国税收征收管理法(修正)
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION (The First Revision)

(Adopted at the 27th Meeting of the Standing Committee of the Seventh National People's Congress on September 4, 1992, and revised in accordance with the Decision on Revising the Law of the People's Republic of China on Administration of Tax Collection adopted at the 12th Meeting of the Standing Committee of the Eighth National People's Congress on February 28, 1995)
颁布日期:19950228  实施日期:19930101  颁布单位:全国人大常委会

  Contents

  Chapter I General Provisions

  Chapter II Tax Administration

  Section 1 Tax Registration

  Section 2 Administration of Accounting Books and Vouchers

  Section 3 Tax Declaration

  Chapter III Tax Collection

  Chapter IV Tax Inspection

  Chapter V Legal Responsibilities

  Chapter VI Supplementary Provisions

  Chapter I General Provisions

  Article 1 This Law is formulated with a view to strengthening the administration of tax collection, ensuring the tax revenue of the State and protecting the legitimate rights and interests of taxpayers.

  Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.

  Article 3 The imposition of tax or the cessation thereof, tax reduction, tax exemption and refund of tax as well as payment of tax unpaid shall be governed by the provisions of relevant laws; where the State Council is authorized bylaw to formulate relevant regulations, the provisions of relevant administrative rules and regulations formulated by the State Council shall apply.

  No units including governmental organs or individuals may, in violation of law or administrative rules and regulations, make decisions regarding the imposition of tax or the cessation thereof, tax reduction, tax exemption or refund of tax, or payment of tax unpaid.

  Article 4 Units and individuals that are obligated to pay tax as prescribed by law or administrative rules and regulations are taxpayers.

  Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by law or administrative rules and regulations are withholding agents.

  Taxpayers and withholding agents must pay tax or withhold and remit tax or collect and remit tax in accordance with the provisions of relevant laws or administrative rules and regulations.

  Article 5 The competent department of taxation under the State Council shall be in charge of the administration of tax collection throughout the country.

  The local people's governments at various levels shall strengthen their leadership in the administration of tax collection within their respective administrative regions and support the tax authorities in carrying out their duties according to law and accomplishing their tasks of tax collection.

  Departments and units concerned shall support and assist the tax authorities in carrying out their duties according to law.

  No units or individuals shall obstruct the tax authorities from carrying out their duties according to law.

  Article 6 Tax officials must implement the law impartially and devote themselves to their duties. They shall not extort or take bribes, practise favouritism and commit malpractice, neglect their duties, or fail to collect, or under collect the amount of tax payable; nor shall they abuse their powers to over collect tax or deliberately create difficulties for taxpayers or withholding agents.

  Article 7 Every unit or individual shall have the right to report any acts contravening the law or the administrative rules or regulations relating to taxation. The tax authorities shall maintain confidentiality in respect of the informants and grant them rewards in accordance with relevant regulations.

  Article 8 “The tax authorities” referred to in this Law means the tax bureaux at various levels and their sub-bureaux and tax stations.

  Chapter II Tax Administration

  Section 1 Tax Registration

  Article 9 Enterprises, branches and sites engaged in production or business operations established in other places by enterprises, individual businesses as well as institutions engaged in production or business operations (hereinafter collectively referred to as taxpayers engaged in production or business operations) shall, within 30 days from receipt of the business licence, apply to the tax authorities for tax registration on presentation of the relevant documents. Upon examination and verification of such documents, the tax authorities shall issue the tax registration certificate.

  The scope and methods for tax registration for taxpayers other than those specified in the preceding paragraph shall be laid down by the State Council.

  Article 10 Any taxpayer engaged in production or business operations shall, where any change occurs in the contents of tax registration, within 30 days from the date of completing the formalities for such change in the business registration with the administrative department of industry and commerce or prior to the submission of an application for cancellation of the business registration to the administrative department of industry and commerce, apply to the tax authorities for the change or cancellation of tax registration on presentation of the relevant documents.

  Article 11 Use of tax registration certificates by taxpayers shall be governed by the relevant regulations formulated by the competent department of taxation under the State Council. The tax registration certificates shall not be lent, altered, damaged, traded or forged.

  Section 2 Administration of Accounting Books and Vouchers

  Article 12 Taxpayers engaged in production or business operations or withholding agents shall, in pursuance of the relevant regulations of the competent departments of finance and taxation under the State Council, establish accounting books, keep accounts based on legitimate and valid vouchers and conduct accounting. Individual businesses that are truly unable to keep accounting books may keep no accounting books upon examination and approval by the tax authorities.

  Article 13 The financial and accounting systems or financial and accounting procedures of a taxpayer engaged in production or business operations shall be submitted to the tax authorities for the record.

  Where the financial and accounting systems or financial and accounting procedures of a taxpayer engaged in production or business operations contravene the relevant tax rules of the State Council or the competent departments of finance and taxation under the State Council, the calculation and payment of tax shall be made in accordance with the relevant tax rules of the State Council or the competent departments of finance and taxation under the State Council.

  Article 14 The special invoices for Value-Added Tax shall be printed by enterprises designated by the competent tax department under the State Council; other invoices shall be printed by enterprises designated respectively by state tax bureaux or local tax bureaux of the provinces, autonomous regions or municipalities directly under the Central Government according to the stipulations by the competent tax department under the State Council.

  No enterprises shall print invoices without designation by the tax authorities as provided in the preceding paragraph.“

  Measures for the administration of invoices shall be worked out by the State Council.

  Article 15 Taxpayers engaged in production or business operations and withholding agents must take care of accounting books, vouchers for the accounts, tax payment receipts and other relevant information in conformity with the period for such care prescribed by the competent departments of finance and taxation under the State Council.

  Accounting books, vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, altered or destroyed without due approval.

  Section 3 Tax Declaration

  Article 16 Taxpayers must, within the time limit for tax declaration as prescribed by law or administrative rules and regulations, or as determined by the tax authorities in accordance with law or administrative rules and regulations, complete formalities for tax declaration, submit tax returns, financial and accounting statements as well as other relevant information on tax payments required of taxpayers by the tax authorities in light of the actual needs.

  Withholding agents must, within the time limit for tax declaration as prescribed by law or administrative rules and regulations, or as determined by the tax authorities in accordance with law or administrative rules and regulations, submit statements on taxes withheld and remitted or collected and remitted as well as other relevant information required of withholding agents by the tax authorities in light of the actual needs.

  Article 17 Where a taxpayer or withholding agent is unable to complete formalities for tax declaration or to submit statements on the tax with held and remitted or collected and remitted within the prescribed time limit, upon examination and approval by the tax authorities, the time limit may be extended.

  Chapter III Tax Collection

  Article 18 The tax authorities shall collect tax in accordance with law or administrative rules and regulations. They shall not impose, cease to collect, over collect or under collect tax in violation of law or administrative rules and regulations.

  Article 19 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with law or administrative rules and regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by law or administrative rules and regulations, the tax authorities shall not request them to perform any obligations of withholding or collecting tax.

  When a withholding agent performs its obligations of withholding or collecting tax in accordance with law, the taxpayer shall have no right to refuse. Should a taxpayer refuse, the withholding agent shall promptly report the case to the tax authorities for disposition.

  The tax authorities shall in accordance with the relevant regulations pay to withholding agents handling fees for with holding or collecting tax.

  Article 20 A taxpayer or withholding agent shall pay or remit tax in compliance with the time limit as prescribed by law or administrative rules and regulations, or as determined by the tax authorities in accordance with law or administrative rules and regulations. Where a taxpayer is unable to pay tax within the prescribed period on account of special difficulties, it may, upon approval by a tax bureau (or sub-bureau) at or above the county level, defer the payment of tax for a maximum period of three months.

  Where a taxpayer fails to pay tax within the time limit as prescribed in the preceding paragraph or a withholding agent fails to remit tax within the time limit as prescribed in the preceding paragraph, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default.

  Article 21 A taxpayer may submit to the tax authorities a written application for tax reduction or tax exemption in accordance with law or administrative rules and regulations.

  Applications for tax reduction or tax exemption shall be subject to the examination and approval by the examination and approval authorities for tax reduction or tax exemption prescribed by law or administrative rules and regulations. Any decisions on tax reduction or tax exemption made in violation of law or administrative rules and regulations by the local people's governments at various levels, the competent departments under the people's governments at various levels, or by units or individuals shall be null and void.

  Article 22 When the tax authorities collect tax and withholding agents withhold or collect tax, they must issue tax payment receipts to the taxpayers.

  Article 23 If a taxpayer is under one of the following circumstances, the tax authorities shall have the power to assess the amount of tax payable by the taxpayer:

  (1) Establishment of accounting books is not necessary under this Law;

  (2) Accounting books are required to be established by this Law, but they are not established;

  (3) Accounting books are established, but the accounts are not in order or the information on costs, receipt vouchers and expense vouchers are incomplete and difficult to check;

  (4) Where an obligation to pay tax arises, the taxpayer fails to complete the formalities for tax declaration within the prescribed time limit, and, after having been ordered by the tax authorities to make tax declaration within a fixed period of time, still fails to do so upon expiration of the period.

  Article 24 The payment or receipt of prices or charges in business transactions between an enterprise or an establishment or a site set up in China by a foreign enterprise engaged in production or business operations, and its associated enterprises, shall be made in the same manner as the payment or receipt of prices or charges in business transactions between independent enterprises. Where the payment or receipt of prices or charges is not made in the same manner as in business transactions between independent enterprises and results in a reduction of the tax able revenue or income, the tax authorities shall have the right to make reasonable adjustments.

  Article 25 With respect to a unit or an individual engaged in business operations without a business licence, the case shall be dealt with by the administrative department of industry and commerce in accordance with law. In addition, the tax authorities shall assess the amount of tax payable by such unit or individual and order it or him to make the tax payment. Should such unit or individual fail to make the tax payment, the tax authorities may distrain the commodities or goods of a value corresponding to the amount of tax payable. If the amount of tax payable is paid after the distraint, the tax authorities must immediately remove the distraint and return the commodities or goods distrained. If the amount of tax payable is still not paid after the distraint, the commodities or goods which have been distrained shall, upon approval of the commissioner of a tax bureau (or sub-bureau) at or above the county level, be sold by auction and the proceeds therefrom shall be used to offset the amount of tax payable.

  Article 26 Where the tax authorities have grounds to believe that a taxpayer engaged in production or business operations has committed any act of tax evasion, the tax authorities may order the taxpayer to pay the tax pay able within a time limit prior to the prescribed date of tax payment. If within such time limit the tax authorities discover that there are obvious signs that the taxpayer has transferred or concealed its taxable commodities, goods or other property, or taxable income, the tax authorities may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to provide a guaranty for tax payment, the tax authorities may, upon approval of the commissioner of a tax bureau (or sub-bureau) at or above the county level, adopt the following tax preservative measures:

  (1) To notify in writing the bank or any other financial institution with which the taxpayer has opened an account to stop payment on a temporary basis from the taxpayer's deposits of an amount corresponding to the amount of tax payable;

  (2) To distrain or seal up the taxpayer's commodities, goods or other property of a value corresponding to the amount of tax payable.

  In the event that the taxpayer makes the tax payment within the time limit prescribed in the preceding paragraph, the tax authorities must immediately lift the tax preservative measures. Should the taxpayer fail to make the tax payment on expiration of the time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or sub-bureau)at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's deposits from which payment has been stopped on a temporary basis, or sell by auction the commodities, goods or property which has be endistrained or realed up and use the proceeds therefrom to offset the amount of tax payable.

  Where the legitimate interests of a taxpayer are jeopardised due to the inappropriate adoption of tax preservative measures or the failure of the tax authorities to immediately lift such measures after the taxpayer has made the tax payment within the prescribed time limit, the tax authorities shall be liable for compensation.

  Article 27 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order the same to pay the tax within a fixed period of time. In case of failure to pay the tax within such period, the tax authorities may, upon approval of the commissioner of a tax bureau (or sub-bureau) at or above the county level, adopt the following compulsory enforcement measures:

  (1) To notify in writing the bank or any other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from its deposits;

  (2) To distrain, seal up or sell by auction the commodities, goods, or other property of the taxpayer, withholding agent or tax payment guarantor, of a value corresponding to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.

  The tax authorities shall, while adopting the compulsory enforcement measures, carry out compulsory enforcement with regard to the surcharge on tax in arrears which has not been paid by the above-mentioned taxpayer, with holding agent or tax payment guarantor.

  Article 28 Should a taxpayer who has not paid or has underpaid the amount of tax payable need to leave China, it shall settle the amount of tax payable with, or provide a guaranty to, the tax authorities, before leaving the country. If the taxpayer neither settles the amount of tax payable nor provides a guaranty, the tax authorities may notify the exit administration authorities to prevent the taxpayer from leaving the country.

  Article 29 The tax authorities must issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.

  Article 30 After discovering that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities must immediately refund the excess amount; where a taxpayer discovers its excess payment within three years from the date of the tax payment, it may claim a refund of the excess amount of tax from the tax authorities, which shall immediately refund it after examination and verification of the case.

  Article 31 In case that a taxpayer or withholding agent fails to pay tax, or underpays tax, due to the responsibility of the tax authorities, the tax authorities may within three years require the taxpayer or withholding agent to pay the tax in arrears, without, however, the imposition of any surcharge thereon.

  In case that a taxpayer or withholding agent fails to pay tax, or underpays tax, through its own faults, such as miscalculation, the tax authorities may within three years pursue the collection of the tax in arrears. Under special circumstances, the period for pursuing the collection of the tax in arrears may be extended to ten years.

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