【2018年整理】税收征管法.docVIP

Law of the Peoples Republic of China on the Administration of Tax Collection (Adopted at the 27th Meeting of the Standing Committee of the Seventh National Peoples Congress on September 4, 1992; amended in accordance with the Decision on Amending the Law of the Peoples Republic of China on the Administration of Tax Collection made by the Standing Committee of the Eighth National Peoples Congress at its 12th Meeting on February 28, 1995; revised at the 21st Meeting of the Standing Committee of the Ninth National Peoples Congress on April 28, 2001 and promulgated by Order No.49 of the President of the Peoples Republic of China on April 28, 2001) 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 Liabilities Chapter VI Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. 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, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply. No units including government departments or individuals may, in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction