中华人民共和国税收征收管理法（修正）（二）

horities shall， in addition to pursuing the repayment of the tax refund which the enterprise or institution has fraudulently obtained， impose a punishment in accordance with the provisions in paragraph 1 of Article 5 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 the tax refund for exports which has been fraudulently obtained from the State is less than 10，000 yuan， the tax authorities shall pursue the repayment of such tax refund and impose on the enterprise or institution a fine of not more than five times the amount of the tax refund which has been fraudulently obtained.

　　Where a unit or an individual other than those specified in the preceding paragraph has fraudulently obtained tax refund for exports from the State， the tax authorities shall， in addition to pursuing the repayment of the tax refund which the unit or individual has fraudulently obtained， impose a punishment thereon in accordance with the provisions in paragraph 2 of Article 5 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 the tax refund in question is relatively small so as not to constitute a crime， the tax authorities shall pursue the repayment of the tax refund which the unit or individual has fraudulently obtained， and impose a fine thereon of not more than five times the amount of the tax refund which has been fraudulently obtained.

　　Article 45 “Refusal to pay tax” means the refusal to pay tax with resort to violence or menace. Where refusal to pay tax occurs， the tax authorities shall， in addition to pursuing the payment of the amount of tax a taxpayer has refused to pay， impose a punishment thereon in accordance with the provisions in paragraph 1 of Article 6 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the circumstances are trivial so as not to constitute a crime， the tax authorities shall pursue the

payment of the amount of tax the taxpayer has refused to pay and impose a fine of not more than five times the amount of tax the taxpayer has refused to pay.

　　Whoever has refused to pay tax with resort to violence and has caused serious bodily injury to or death of another person shall be subjected to a heavier punishment based on the crime of inflicting bodily injury or committing homicide and shall be imposed a fine thereon in accordance with the provisions in paragraph 2 of Article 6 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax.

　　Article 46 Where a taxpayer engaged in production or business operations or a withholding agent that has been ordered by the tax authorities to pay， within a fixed period of time， the amount of tax which should have been paid or remitted but has not been paid or has been underpaid within the prescribed time limit， still fails to pay the amount of tax upon expiration of the period， the tax authorities may， in addition to pursuing the payment of the amount of tax the taxpayer or withholding agent has failed to pay or has underpaid， through the adoption of the compulsory enforcement measures as prescribed in Article 27 of this Law， impose a fine thereon of not more than five times the amount of tax which has not been paid or has been underpaid.

　　Article 47 A withholding agent that has failed to withhold or collect the amount of tax which should have been with held or collected shall pay the amount of tax which should have been withheld or collected， unless the withholding agent has promptly reported to the tax authorities the circumstances in which the taxpayer refused to have the amount of tax withheld or collected.

　　Article 48 Where invoices are printed in violation of the provisions in Article 14 of this Law， the tax authorities shall destroy the invoices which have been illegally printed， confiscate the illicit gains therefrom， and impose a fine.

　　Article 49 The administrative sanctions prescribed in this Law shall be decided by a tax bureau （or sub-bureau） at or above the county level. The imposition of fine of not more than 1，000 yuan on an individual business， or a unit or an individual that conducts business operations without a business licence shall be decided by the tax station concerned.

　　Upon receiving a fine， the tax authorities must issue a receipt.

　　Article 50 Where violence or menace is used to obstruct tax officials from performing their duties in accordance with law， the offender shall be investigated for criminal responsibilities in accordance with the provisions in Article 157 of the Criminal Law. Where tax officials are refused to perform， or are obstructed from performing， their duties in accordance with law， but no violence or menace has been used， the offender shall be punished by the public security authorities pursuant to the provisions of the Regulations on the Administrative Penalties for Public Security.

　　Article 51 The people's courts and the tax authorities shall turn over all the incomes from fines and confiscations to the State Treasury.

　　Article 52 Where tax officials collude with taxpayers or withholding agents， or instigate or assist the same to commit any offence specified in Article 40， 41， 42， or 44 of this Law， such tax officials shall be punished in accordance with the provisions regarding joint crimes stipulated in the Criminal Law. Where the offence does not constitute a crime， the tax officials in question shall be subjected to administrative sanctions.

　　Article 53 Where tax officials， by taking advantage of their positions and powers， accept or extort money or property from taxpayers or withholding agents， and where such act constitutes a crime， such tax officials shall be investigated for criminal responsibilities based on the crime of bribery. Where such act does not constitute a

crime， the tax officials in question shall be subjected to administrative sanctions.

　　Article 54 Where tax officials through neglect of duty either fail to collect， or under collect the amount of tax payable， thus causing serious losses to the tax revenue of the State， such tax officials shall be investigated for criminal responsibilities in accordance with the provisions in Article 187 of the Criminal Law. Where such act does not constitute a crime， the tax officials in question shall be subjected to administrative sanctions.

　　Tax officials who abuse their powers and deliberately create difficulties for taxpayers or withholding agents shall be subjected to administrative sanctions.

　　Article 55 Where decisions regarding the imposition of tax or the cessation thereof， tax reduction， tax exemption or refund of tax， or payment of tax underpaid， have been made in violation of Law or administrative rules and regulations， such decisions shall be revoked in accordance with this Law. Inaddition， the amount of tax that was due but not collected shall be collected and the amount of tax that was not due but collected shall be refunded， and the persons directly responsible shall be investigated for administrative responsibilities by the authorities at a higher level.

　　Article 56 Where a taxpayer， withholding agent or tax payment guarantor has a tax dispute with the tax authorities， it must first pay or remit the amount of tax payable and surcharge for tax in arrears in accordance with the relevant laws or administrative rules and regulations， and then may， within 60 days from receiving the payment receipt issued by the tax authorities， apply to the tax authorities at the next higher level for a reconsideration. The tax authorities at the next higher level shall， within 60 days from receiving the application for reconsideration， make a reconsideration decision. If any party is not satisfied with the reconsideration decision， it may institute legal proceedings in the people's court within 15 days from receiving the written reconsideration decision.

　　Where a party concerned is not satisfied with the sanction decision or the compulsory enforcement measures or tax preservative measures of the tax authorities， it may， within 15 days from the receipt of the notice of sanctions or from the date on which the tax authorities adopted the compulsory enforcement measures or tax preservative measures， apply for a reconsideration to the authorities at the level next higher to the authorities that have made the sanction decision or adopted the compulsory enforcement measures or tax preservative measures. If the party concerned is not satisfied with the decision made after reconsideration， it may， within 15 days from the receipt of the reconsideration decision， institute legal proceedings in the people's court. The party concerned may also， within 15 days from the receipt of the notice of sanctions or from the date on which the tax authorities adopted the compulsory enforce ment measures or tax preservative measures， institute legal proceedings directly in the people's court. During the period of reconsideration and litigation， the compulsory enforcement measures and tax preservative measures shall not be suspended.

　　If the party concerned has not applied for a reconsideration of the sanction decision made by the tax authorities， nor instituted legal proceedings in the people's court within the prescribed time limit， nor complied with the sanction decision， the tax authorities by which the sanction decision was made may apply to the people's court for compulsory enforcement of the decision.

　　Chapter VI Supplementary Provisions

　　Article 57 A taxpayer or wit

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