中华人民共和国税收征收管理法（修正）（二）

hholding agent may entrust a tax agent with the handling of tax affairs on its behalf.

　　Article 58 The administration of collection of agricultural tax， animal husbandry tax， cultivated land usage tax and deed tax shall be

conducted with reference to the relevant provisions of this Law.

　　The administration of collection of Customs duties， ship tonnage dues and the taxes collected by the Customs on be half of the tax authorities shall be conducted in accordance with the provisions of the relevant laws or administrative rules and regulations.

　　Article 59 If any treaties or agreements on tax concluded between the People's Republic of China and foreign countries contain provisions differing from those of this Law， the provisions of such treaties or agreements shall apply.

　　Article 60 If any tax laws promulgated prior to the coming into force of this Law contain provisions differing from those of this Law， the provisions of this Law shall apply.

　　Article 61 Rules for the implementation of this Law shall be formulated by the State Council in accordance with this Law.

　　Article 62 This Law shall come into force as of January 1， 1993. The Interim Regulations of the People's Republic of China on the Administration of Tax Collection promulgated by the State Council on April 21， 1986 shall be annulled simultaneously.

　　DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON REVISING THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION （Appendix： the First Revision of the Law）

　　（Adopted at the 12nd Meeting of the Standing Committee of the Eighth National People's Congress on February 28， 1995， promulgated by Order No. 42 of the President of the People's Republic of China on February 28， 1995， and effective as of the date of promulgation）

　　Having deliberated on the proposal submitted by the State Council for the Amendment to the Law of the People's Republic of China on the Administration of Tax Collection （Draft） and with a view to suiting the need of the tax action system reform and keeping abreast of the change in the system of tax collection， the 12th Meeting of the Standing Committee of the Eighth National People's Congress decided to amend the Law of the People's Republic of China on the Administration of Tax Collection as follows：

　　The first paragraph of Article 14 shall be amended to read as follows： “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.“

　　The second paragraph of Article 14 shall be changed into the third paragraph.

　　This Decision shall enter into force as of the date of promulgation. The Law of the People's Republic of China on the Administration of Tax Collection shall be republished after corresponding amendment according to this Decision

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