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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)
THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE ADMINISTRATION OF TAX COLLECTION

(Standing Committee, National People's Congress: 4 September 1992)
颁布日期:19920904  实施日期:19930101  颁布单位:全国人大常委会

  CHAPTER 1 CENTRAL PROVISIONS

  Article 1 This law has been formulated with a view to strengthening the administration of tax collection, guaranteeing the tax revenue of the State and safeguarding the legitimate rights and interests of the taxpayers.

  Article 2 This Law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.

  Article 3 The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax underpaid shall be implemented in accordance with the law or the relevant provisions stipulated in administrative regulations formulated by the State Council, provided that the State Council is authorized by the law to formulate the relevant provisions.

  No governmental organs, entities or individuals may be permitted to make decisions without authorization regarding the collection of tax or the cessation there of, the reduction, exemption or refund of tax, or the payment of tax underpaid in violation of the law or the administrative regulations.

  Article 4 Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers.

  Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents.

  Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.

  Article 5 The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country.

  The local people's governments at various levels shall strengthen their leadership in the administration of tax collection within their jurisdictions and support the tax authorities in carrying out their duties and accomplishing their tasks of tax collection in accordance with the law.

  The various departments and entities concerned shall support and assist the tax authorities in carrying out their duties in accordance with the law.

  No entities or individuals shall impede the tax authorities from carrying out their duties in accordance with the law.

  Article 6 Tax officials must implement the law impartially and devote themselves to their duties. They shall not extort or take bribes, practice favouritism, 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 and withholding agents.

  Article 7 Any entity or individual shall have the right to report any acts committed in violation of the law or the administrative regulations. The tax authorities shall maintain confidentiality in respect of the informants and grant them rewards in accordance with the relevant provisions.

  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 in other jurisdictions established by the enterprises, sites engaged in production or business operations, individual households engaged in industry and commerce 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 after the receipt of a business licence, report to and complete tax registration formalities with the tax authorities on presentation of the relevant supporting documents. Upon examination and verification of the supporting documents, the tax authorities shall issue tax registration certificates.

  The scope and methods for tax registration formalities which shall be carried out by taxpayers other than those as prescribed in the preceding Paragraph shall be formulated by the State Council.

  Article 10 Where a change occurs in the contents of tax registration of a taxpayer engaged in production or business operations, the taxpayer concerned shall, within 30 days after the date of completing the formalities for such change in the business registration with the Administration for Industry and Commerce or prior to the submission of an application for cancellation of business registration to the Administration for Industry and Commerce, report to and complete the formalities for the change or cancellation of tax registration with the tax authorities on presentation of the relevant supporting documents.

  Article 11 Taxpayers shall use tax registration certificates in accordance with the rulings formulated by the competent tax departments under the State Council. The tax registration certificates shall not be lent, altered, damaged, traded or forged.

  SECTION 2- ADMINISTRATION OF ACCOUNTING BOOKS AND SUPPORTING VOUCHERS

  Article 12 Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the State Council, keep records based on legitimate and valid vouchers and conduct accounti ng. Individual households, engaged in industry and commerce which are indeed unable to keep accounting books may keep no accounting books after approval by the tax authorities.

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

  Where the financial and accounting systems or methods of a taxpayer engaged in production or business operations are contradictory to the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council, the calculation and payment of tax shall be conducted in accordance with the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council.

  Article 14 Invoices must be printed by enterprises designated by the authorized tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government. No enterprises are permitted to print invoices without authorization by the competent tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government.

  The measures regarding the administration of invoices shall be formulated by the State Council.

  Article 15 Taxpayers engaged in production or business operations or withholding agents must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the authorized fiscal or tax departments under the State Council.

  Accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, revised or damaged without approval.

  SECTION 3- FILING TAX RETURNS

  Article 16 Taxpayers must fulfil tax filing requirements, submit tax returns, financial and accounting statements as well as the relevant information on tax payments required by the tax authorities based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations.

  Withholding agents must submit reporting schedules on taxes withheld and remitted or collected and remitted as well as other relevant information required by the tax authorities to be submitted by the withholding agents based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations.

  Article 17 Where a taxpayer or withholding agent is unable to file tax returns or to submit reporting schedules on the tax withheld and remitted or collected and remitted within the prescribed time limit, it may, upon examination and approval by the tax authorities, extend the time to file the tax returns or submit the reporting schedules.

  CHAPTER III-TAX COLLECTION

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

  Article 19 Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations. The tax authorities shall not impose any tax withholding or collection requirements on entities and individuals which are not obligated to withhold or collect tax in accordance with the law or the administrative regulations.

  A taxpayer shall not prevent a withholding agent from fulfilling its obligations of withholding or collecting tax in accordance with the law.

  In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.

  The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions.

  Article 20 A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations. Where a taxpayer is unable to pay tax within the prescribed time limit as a result of encountering special difficulties, it may, upon approval of a tax bureau (or a sub bureau thereof) above the county level, defer the payment of tax for a period of not more than 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 the prescribed time limit, impose a fine 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 a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations.

  Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations. The decisions on tax reduction or exemption made by the people's governments at various local levels, the competent departments of the people's governments at various levels, entities or individuals without authorization in violation of the law or the administrative regulations shall be null and void.

  Article 22 When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers.

  Article 23 In the event that one of the following circumstances should arise in respect of a taxpayer, the tax authorities shall have the right to assess the 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 not been kept;

  (3) although accounting books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit.

  (4) a taxpayer who is obligated to pay tax fails to go through tax filing procedures within a prescribed time limit and, after having been ordered by the tax authorities to file tax returns within the prescribed time limit, still fails to file the tax returns within the prescribed time limit.

  Article 24 The receipt or payment of charges or fees in business transactions between an enterprise or institutions or sites engaged in production or business operations established in China by a foreign enterprise, and its associated enterprises, shall be made at arm's length prices. Where the receipt or payment of charges or fees is not made at arm's length prices and results in a reduction of the taxable income, the tax authorities shall have the right to make reasonable adjustments.

  Article 25 Where an entity or individual engages in business operations without a business licence, the case shall be handled by the Administration for Industry and Commerce in accordance with the law. In addition, the tax authorities shall assess the amount of tax payable by the entity or individual and order the same to make the tax payments. Should the entity or individual refuse to make the tax payments, the tax authorities may impound commodities or goods, the value of which is equivalent to the amount of tax payable. If the amount of tax payable is paid after the goods or commodities have been impounded, the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual. If the amount of tax payable is still not paid after the impound, the commodities or goods which have been impounded may, upon approval of the commissioner of a tax bureau (or a sub bureau there of) above the county level, be sold by auction and the proceeds from the auction may be used to make good the amount of tax payable.

  Article 26 Where the tax authorities have grounds for deeming that a taxpayer engaged in production or business operations has evaded taxes, the tax authorities may, prior to the prescribed date of the tax payment, order the taxpayer to pay the tax payable within the prescribed time limit. In the event that the tax authorities discover that there are evidences that the taxpayer has transferred or concealed its taxable commodities, goods and other property, or taxable income within the prescribed time limit, 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 a sub bureau there of) above the county level, implement the following measures for retaining tax revenue:

  (1) notify in writing the banks or other financial institutions with which the taxpayer has opened an account to stop payment from the taxpayer's deposits of an amount equivalent to the amount of tax payable on a temporary basis.

  (2) impound or seal up the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable.

  In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately lift the conditions for retaining tax revenue. Should the taxpayer fail to make the tax payments at the expiration of the time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a sub bureau thereof) above the county level, notify in writing the banks or other financial institutions with which the taxpayer has opened an account to withhold and remit the amount of tax 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 have been impounded and use the proceeds from the auction to make good the amount of tax payable.

  Where the legitimate interests of a taxpayer are jeopardised due to the implementation of inappropriate measures for retaining tax revenue or to the failure on the part of the tax authorities to lift the measures for retaining tax revenue immediately after the taxpayer has made the tax payments within the prescribed time limit, the tax authorities shall assume compensation responsibility for damages.

  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 them to pay the tax within a prescribed time limit. In the case of failure to pay the tax within the prescribed time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a sub bureau there of) above the county level, implement the following mandatory enforcement measures:

  (1) notify in writing the banks or other financial institutions 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) impound, seal up or sell by auction the commodities, goods, or other property of the taxpayer, withholding agent or tax payment guarantor, the value of which is equivalent to the amount of tax payable, and to use the proceeds from the auction to make good the amount of tax payable.

  At the same time as implementing the mandatory measures, the tax authorities shall implement the relevant mandatory measures to collect the fine on tax in arrears which has not been paid by the taxpayer, withholding agent or tax payment guarantor.

  Article 28 Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable 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 authorities responsible for exit to prevent the taxpayer from leaving the country.

  Article 29 When impounding commodities, goods or other property, the tax authorities must issue a receipt for the items impounded. When sealing up commodities, goods or other property, the tax authorities must write out a list of these items.

  Article 30 After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer. Where a taxpayer discovers that it has paid an amount of tax in excess of the tax payable within three years from the date the tax payment has been made, it may claim a refund of the excess amount of tax from the tax authorities. Upon examination and verification of the case, the tax authorities shall immediately refund the excess amount of tax.

  Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears.

  Should a taxpayer or withholding agent fail to pay tax or underpay tax through its own faults, such as making an erroneous calculation, the tax authorities may, within three years, pursue the collection of the tax in arrears. If special circumstances exist, the period for pursuing the collection of the tax in arrears may be extended to ten years.

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