中华人民共和国税收征收管理法实施细则（二）

　　Article 39 If， in the case of a loan between a taxpayer and an affiliated enterprise， the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal interest rates of similar loan services， the responsible taxation authority may make adjustments based on normal interest rates.

　　Article 40 If labour service fees for labour services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises， the responsible taxation authority may make adjustments based on normal fee standards for similar types of labour service activities.

　　Article 41 In the case of business transactions， such as the assigning of assets or provision of property rights， between a taxpayer and an affiliated enterprise， if usage fees are not priced， charged or paid for pursuant to provisions for business transactions between independent enterprises， the responsible taxation authority may make adjustments based on an amount that would be agreeable to non- affiliated enterprises.

　　Article 42 If a unit or individual engages in contracting for engineering projects or providing labour services without obtaining a business licence， the taxation authority may order it to pay a tax payment security deposit. The said unit or individual shall settle tax payments with the taxation authority within the stipulated period. Should it fail to do so， the tax payment security deposit shall be used to offset the amount of tax payable.

　　Article 43 If a unit or individual engages in business operations without obtaining a business licence and the taxation authority confiscates commodities or goods and materials pursuant to the provisions of Article 25 of the Tax Administration Law， the party concerned shall pay its taxes within 15 days of the date of confiscation. In the case of confiscated commodities or goods and materials which are fresh， live， perishable or easily lose their efficacy， the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amount of tax payable.

　　Article 44 The “tax payment guarantee” as stated in Article 26 and Article 28 of the Tax Administration Law shall include a tax payment guarantor proposed by the taxpayer and approved by the taxation authority， as well as property owned by the taxpayer which is not connected with a mortgage.

　　A tax payment guarantor shall refer to any citizen， legal person or other economic entity within Chinese territory able to provide a tax payment guarantee. Government agencies shall not be permitted to act as a tax payment guarantor.

　　Article 45 A tax payment guarantor agreeing to provide a tax payment guarantee for a taxpayer shall complete a tax payment guarantee statement which specifies the target， scope of the guarantee， duration of guarantee period， guarantee obligations and other relevant matters. A guarantee statement shall only be deemed to be valid after the taxpayer， tax payment guarantor and taxation authority have signed it and affixed their seals.

　　If using owned property not subject to a mortgage as a tax payment guarantee， a taxpayer shall make a detailed list of the property to be used as a guarantee and specify the value of the property and other relevant matters. A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.

　　Article 46. The confiscation and sealing up of commodities goods and materials or other property by a taxation authority must be executed by two or more taxation personnel and the owner of the said items must be notified. If a citizen， the owner or an adult member of his household shall be notified to be present. If a legal per

son or economic entity， the legal representative or person in charge shall be notified to be present. If the principal refuses to be present. This shall not affect the carrying out of procedures.

　　Article 47. If intending to offset the proceeds of confiscated commodities， goods and materials or other property against payable taxes， the taxation authority shall engage an auction organisation established pursuant to the law to auction the goods or organise a commercial enterprise to buy the goods at market prices. If free trading in the said goods is prohibited by the State， the relevant units shall be engaged to purchase the goods at State listed prices.

　　Article 48. The term “liability for compensation” as stated in paragraph three of Article 26 of the Tax Administration Law shall refer to a case where the taxation authority's adoption of inappropriate tax payment guarantee measures causes the legal rights and interests of a taxpayer to sustain real economic losses.

　　Article 49. The term “other financial institutions” as stated in Article 26 and Article 27 of the Tax Administration Law shall refer to trust and investment corporations， rural credit cooperatives， urban credit cooperatives and other financial organisations whose establishment was approved by the People's Bank of China.

　　Article 50. The term “bank savings” as stated in Article 26 and Article 27 of the Tax Administration Law shall include the savings deposits of individual industrial and commercial undertakings engaging in production and business operations.

　　Article 51. If a taxpayer or tax withholding agent engaging in production or business operations fails to pay tax of fulfil tax withholding or collection obligations within the stipulated period or if the tax payment guarantor fails to make a guaranteed tax payment within the stipulated period. The taxation authority shall issue a tax payment call notice imposing a time limit for payment which shall be a maximum of 15 days.

　　Article 52. If a taxpayer with outstanding tax payments fails to settle， the amount or provide a tax payment guarantee before attempting to leave Chinese territory， the taxation authority may notify the border control authority to prevent the said party's departure. Detailed measures on exit prevention procedures shall be determined by the State Administration of Taxation in conjunction with the Ministry of Public Security.

　　Article 53. The period for commencing and finishing payment of overdue payment fines as provided in paragraph two of Article 20 of the Tax Administration Law shall commence on the day following the end of the tax payment period as prescribed by the law and administrative legislation or as stipulated by taxation authorities pursuant to the law and administrative legislation and shall continue to the day when the taxpayer or tax withholding agent actually settles or fulfils its taxation obligations.

　　Article 54. The term “special circumstances” as stated in paragraph two of Article 31 of the Tax Administration Law shall refer to a case where a taxpayer or tax withholding agent fails to pay tax or pays less than the amount payable or fails to withhold or withholds an insufficient amount or fails to collect or collects an insufficient amount due to incorrect calculations or other such errors where the amount involved exceeds 100.000 yuan.

　　Article 55. A taxation authority may pursue tax payments over an unlimited period in a case where a taxpayer， tax withholding agent or other parties concerned use tax evasion means to not pay taxes or to pay an insufficient amount or to fraudulently obtain a tax rebate.

　　Article 56. The period of time for supplementary payment or pursued payment of taxes as stated in Article 31 of the Tax Administration Law shall be calculated from the due date when the taxpayer or tax withholding agent failed to pay or paid less than the amount payable.

　　C

HAPTER VI-TAX INVESTIGATIONS

　　Article 57. A taxation authority exercising its powers of office provided under the provisions of item （1） of Article 31 of the Tax Administration Law may do so at the business premises of a taxpayer or tax withholding agent. If deemed necessary and subject to approval by the head of a taxation authority at county level or above. The taxation authority may also demand that the taxpayer's or tax withholding agent's account books， accounting documentation， statements and other relevant materials of the previous accounting year be submitted for examination. When doing so， however， the taxation authority must provide the taxpayer or tax withholding agent with a detailed list of the items taken and shall return them within three months.

　　Article 58. A taxation authority exercising its powers of office provided under the provisions of item （6） of Article 32 of the Tax Administration Law shall designate responsible personnel and conduct procedures based on the nationally uniform permit to examine bank savings accounts， while being obliged to maintain confidentiality in relation to the party under investigation.

　　The format of the permit to examine bank savings accounts shall be determined by the State Administration of Taxation.

　　Article 59. On discovering that the content of a taxpayer's tax registration does not conform with reality， a taxation authority may order the matter to be rectified and shall collect taxes pursuant to the actual circumstances.

　　Article 60. Taxation authorities and taxation personnel must exercise their tax payment inspection powers in accordance with the provisions of the Tax Administration Law and these Detailed Rules. Taxation personnel must show their tax payment inspection certificates when carrying out such work.

　　Taxpayers，

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