中华人民共和国税收征收管理法（修正）（二）

　　Chapter IV Tax Inspection

　　Article 32 The tax authorities shall have the power to conduct the following tax inspections：

　　（1） To inspect a taxpayer's accounting books， vouchers for the accounts， statements and relevant information； to inspect a withholding agent's accounting books， vouchers for the accounts and relevant information in respect of the amount of tax withheld and remitted or collected and remitted；

　　（2） To inspect a taxpayer's taxable commodities， goods or other property at the taxpayer's sites where production or business operations are conducted and places where goods are stored； to inspect a withholding agent's operational conditions relating to the withholding and remittance of tax or the collection and remittance of tax；

　　（3） To order a taxpayer or withholding agent to furnish documents， evidentiary materials and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted；

　　（4） To make inquiries of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted；

　　（5） To inspect， at railway stations， docks， airports， postal enterprises and their branches， supporting documents， vouchers and information pertaining to the taxable commodities， goods or other property which a taxpayer has delivered for carriage or sent by post；

　　（6） Upon approval of the commissioner of a tax bureau （or sub-bureau） at or above the county level， to examine and verify the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution， on the strength of a permit， which is of a nationally unified form， for the inspection of deposit accounts. The examination and verification of the savings deposits of a taxpayer engaged in production or business operations shall be subject to the review by a county sub-branch or a municipal （at the county level） sub-branch of a bank or a district office of a municipal branch of a bank， which shall designate a subordinate savings office to provide the relevant information.

　　Article 33 A taxpayer or withholding agent must subject itself to tax inspections conducted by the tax authorities in accordance with law， report the particulars truthfully and provide relevant information， and shall not refuse to be inspected or conceal any facts.

　　Article 34 When the tax authorities conduct tax inspections in accordance with law， the departments and units concerned shall give support and assistance， truthfully report the particulars of taxpayers， withholding agents and other parties concerned in respect of the payment of tax and the amount of tax withheld and remitted or collected and remitted， and furnish the relevant information and evidentiary materials to the tax authorities.

　　Article 35 The tax authorities may， when investigating a case concerning violation of any tax laws or regulations， make notes， tape-recordings， video-recordings， photographings and duplications of the relevant particulars and information pertaining to the case.

　　Article 36 When conducting tax inspections， the officials sent by the tax authorities shall produce tax inspection certificates and shall have the duty to keep confidentiality for the persons under inspection.

　　Chapter V Legal Responsibilities

　　Article 37 Where a taxpayer has committed any of the following acts， the tax authorities shall order it to rectify within a fixed period of time. Those failing to rectify upon expiration of the period may be punished by the tax authorities with a fine of not more than 2，000 yuan， if the circumstances are serious， with a fine of not less than 2，000 yuan but not more than 10，000 yuan.

　　（1） Failure to apply for tax registration， change or cancellation of

tax registration within the prescribed time limit；

　　（2） Failure to establish and take care of the accounting books， or to take care of the vouchers for the accounts and the relevant information in accordance with relevant regulations；

　　（3） Failure to furnish reports on the financial and accounting systems or the financial and accounting procedures to the tax authorities for record in accordance with relevant regulations.

　　Article 38 Where a withholding agent has failed to establish and take care of the accounting books for the tax withheld and remitted or collected and remitted， or to take care of the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted， in accordance with relevant regulations， the tax authorities shall order it to rectify within a fixed period of time. Those failing to rectify upon expiration of the period maybe punished by the tax authorities with a fine of not more than 2，000 yuan， if the circumstances are serious， with a fine of not less than 2，000 yuan but not more than 5，000 yuan.

　　Article 39 Where a taxpayer has failed to go through formalities for tax declaration within a prescribed time limit or a with holding agent has failed to furnish statements on the tax withheld and remitted or collected and remitted to the tax authorities within a prescribed time limit， the tax authorities shall order the taxpayer or withholding agent to rectify within a fixed period of time and may impose a fine of not more than 2，000 yuan. Those failing to rectify upon expiration of the period may be punished with a fine of not less than 2，000 yuan but not more than 10，000 yuan.

　　Article 40 “Tax evasion” means that a taxpayer fails to pay， or underpays the amount of tax payable by means of forging， altering， concealing or destroying without authorization accounting books or vouchers for the accounts， or overstating expenses or omitting or understating incomes in accounting books， or filing false tax returns. Where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over 10.000 yuan， or where the taxpayer commits tax evasion again after having been twice subjected to administrative sanctions by the tax authorities for tax evasion， the tax authorities shall， in addition to pursuing the payment of tax which has been evaded by the taxpayer， impose a punishment on the taxpayer in accordance with the provisions in Article 1 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of tax evaded is under 10，000 yuan or accounts for less than ten percent of the amount of tax payable， the tax authorities shall pursue the payment of the tax evaded and impose a fine of not more than five times the amount of tax evaded.

　　Where a withholding agent fails to pay， or underpays the tax which has been withheld or collected by means specified in the preceding paragraph， and where the amount in question accounts for not less than ten percent of the amount of tax payable and is over 10，000 yuan， the withholding agent shall be punished in accordance with the provisions in Article 1 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount in question is under 10，000 yuan or accounts for less than ten percent of the amount of tax payable， the tax authorities shall pursue the payment of the amount of tax the with holding agent has failed to pay or has underpaid and impose a fine of not more than five times the amount of tax which has not been paid or has been underpaid.

　　Article 41 Where a taxpayer that has not paid the tax due adopts the means of transferring or concealing its property， thus resulting in the tax authorities' inability to pursue the payment of the tax in arrears， and where the amo

unt in question is over 10，000 yuan， the tax authorities shall， in addition to pursuing the payment of the tax in arrears， impose a punishment on the taxpayer in accordance with the provisions in Article 2 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount in question is less than 10，000 yuan， the tax authorities shall pursue the payment of the tax in arrears， and impose a fine of not more than five times the amount of tax in arrears.

　　Article 42 Where an enterprise or institution has committed an illegal act specified in Article 40 or 41 of this Law and where such act constitutes a crime， the tax authorities shall impose a punishment in accordance with the provisions in Article 3 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where such act does not constitute a crime， the tax authorities shall pursue the payment of the amount of tax which the enterprise or institution has failed to pay or has underpaid and impose a fine of not more than five times the amount of tax which has not been paid or has been underpaid.

　　Article 43 Where a taxpayer fails to pay or underpays the amount of tax payable by virtue of bribing tax officials， the taxpayer shall be punished in accordance with the provisions in Article 4 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax.

　　Article 44 Where an enterprise or institution has fraudulently obtained from the State a tax refund for exports by deceptive means such as filing false export declaration with regard to the commodities it produces or operates， and where the amount of the tax refund is over 10，000 yuan， the tax aut

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