中华人民共和国税收征收管理法实施细则（二）

tax withholding agents and other parties concerned shall have the right to refuse an inspection if no such certificate is produced.

　　The format of the tax payment inspection certificate shall be determined by the State Administration of Taxation.

　　CHAPTER VII-LEGAL LIABILITY

　　Article 61. If a taxpayer fails to carry out procedures for tax registration， amendment or cancellation of registration on schedule， the taxation authority shall issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply with the rectification order within the prescribed period shall be penalised in accordance with the provisions of Article 37 of the Tax Administration Law.

　　Article 62. If a taxpayer fails to establish an account book pursuant to regulations， the taxation authority shall， within three days of the date of inspection， issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply with the rectification order within the prescribed period shall be penalised in accordance with the provisions of Article 37 of the Tax Administration Law.

　　If a taxpayer violates the provisions of the Tax Administration Law and these Detailed Rules through its unauthorised destruction of account books， accounting documentation or other relevant material before the end of the prescribed period of safekeeping， the taxation authority may impose a fine of between RMB 2000 yuan and RMB 10000 yuan. If a case is serious enough to constitute a crime， it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

　　Article 63. If a tax registration certificate is not used in accordance with regulations or is lent， altered， destroyed， sold or forged， the matter shall be handled pursuant to the provisions of Article 37 of the Tax Administration Law.

　　Article 64. If a taxpayer or tax withholding agent violates the law by providing its bank account， invoices， certificates or other convenience to others， resulting in the non-payment or insufficient payment of taxes or

the fraudulent gain of a State export rebate， the taxation authority， in addition to confiscating the illegal proceeds， may also impose a fine equal to one times the amount not paid， insufficiently paid or defrauded.

　　Article 65. If a taxpayer or tax withholding agent is guilty of two or more acts as stated in Article 37 or Article 38 of the Tax Administration Law accordingly， the taxation authority may impose separate penalties.

　　Article 66. If a tax agent exceeds its terms of reference and violates tax laws and administrative legislation， resulting in a taxpayer's non- payment or insufficient payment of taxes， in addition to the taxpayer paying or making a supplementary payment of the tax payable and overdue payment fines， the tax agent shall also be fined up to RMB 2000 yuan.

　　Article 67. If a dispute arises between a taxpayer， tax withholding agent or tax payment guarantor and the taxation authority， the amount of tax payable or to be handed over and the overdue payment fine as determined by the taxation authority in accordance with relevant laws and administrative legislation shall first be paid.

　　Article 68. A taxation authority examining and dealing with a tax-related case shall formulate a decision for handling the tax issue and send it to relevant taxpayers， tax withholding agents and other parties concerned， as well as note matters relating to administrative reviews and administrative proceedings.

　　Article 69. When imposing fines or confiscating illegal proceeds from a taxpayer， tax withholding agent or other parties concerned， a taxation authority shall issue a receipt. The taxpayer， tax withholding agent or other parties concerned may refuse to comply if no receipt is given.

　　Article 70. Taxation personnel who illegally divide confiscated commodities， goods and materials or any other property shall be ordered to return the items and shall receive appropriate administrative penalties. If a case is serious enough to constitute a crime， it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

　　Article 71. Tax payment violations occurring before the implementation of the Tax Administration Law shall be handled pursuant to the provisions of the laws and administrative legislation in force at the time.

　　CHAPTER VIII-SERVICE OF DOCUMENTS

　　Article 72. A taxation authority serving a taxation document shall deliver it directly to the principal. If the principal is a citizen， the document shall be signed and accepted directly by the principal. If the principal is not present， the document shall be signed and accepted by an adult relative with whom the principal lives. If the principal is a legal person or other entity， the legal representative of the legal person or the head of the entity or the party responsible for receiving documents shall sign and accept the document. If the principal has an agent， the agent may sign and accept the document.

　　Article 73. For a document to be served， there must be an acknowledgement and the principal or other parties approved to accept such documents， as provided in Article 72 of these Detailed Rules， shall note the date of receipt of the document and affix their signature or seal to the acknowledgement.

　　Article 74. If the principal or another party approved to accept such documents， as provided in Article 72 of these Detailed Rules， refuses to sign and accept a taxation document， the party serving the notice shall note the reason for refusal and the date on the acknowledgement. The party serving the notice and a witness shall then affix their signature or seal and the said taxation document shall be left at the place of the principal. The document shall then be deemed to have been served.

　　Article 75. If it is difficult to directly serve a document， a relevant organ or other unit may be entrusted to serve the document or it may be posted

.

　　Article 76. When a taxation document is served directly or on commission， the date of service shall be the date noted by the party signing and accepting the document or the date noted by the witness on the service acknowledgement. If delivered by mail， the date of receipt noted on the registered postal article shall be considered to be the date of service and the document shall be deemed to have already been served.

　　Article 77. A taxation authority may publicly serve a taxation document， and the document shall be deemed to have been served 30 days from the date of the announcement， when publicly announced in any of the following instances：

　　（1） the same document needs to be served to a large number of people；

　　（2） the document cannot be served through any of the other methods of service outlined in this Chapter.

　　Article 78. The taxation documents for service as referred to in these Detailed Rules shall include：

　　（1） notice of tax payments；

　　（2） notice of a prescribed period rectification order；

　　（3） tax payment call notice；

　　（4） notice of tax payments withheld；

　　（5） notice of suspension of payment of bank deposits；

　　（6） detailed list of commodities， goods and materials and other property which has been confiscated and sealed up；

　　（7） decision on the handling of tax issues；

　　（8） decision on an administrative review；

　　（9） other taxation documents.

　　CHAPTER IX-SUPPLEMENTARY PRINCIPLES

　　Article 79. The terms “…… （figure） …… and above”， “up to …… （figure） ……” “between …… （figure） …… and …… （figure） ……”， “within …… days” and “on the expiry of ……” as stated in the Tax Administration Law and these Detailed Rules shall all include in the amount the figures listed.

　　Article 80. If the last day of a time limit as stipulated in the Tax Administration Law and these Detailed Rules is a Sunday or legal public holiday， the following day shall be deemed to be the last day of the stipulated time limit.

　　Article 81. Taxation authorities shall maintain the confidentiality of persons who report acts which violate taxation laws and administrative legislation and shall reward them appropriately in accordance with the importance of their contribution.

　　The aforesaid reward provisions shall not apply to taxation personnel or government functionaries employed in such areas as finance and auditing or procuratorial personnel.

　　Reward given to persons reporting offences shall be allocated from tax payment fines.

　　Article 82. The tax withholding and collection service fees paid in accordance with the provisions of paragraph three of Article 19 of the Tax Administration Law shall be allocated from tax payments withheld or collected and handed over.

　　Article 83. Measures on taxation matters to be handled by tax agents commissioned by taxpayers and withholding agents shall be determined by the State Administration of Taxation.

　　Article 84. Administration of the levying and collection of agricultural tax， pastoral tax， cultivated land usage tax and deed tax shall be handled with reference to the relevant provisions of the Tax Administration Law. Detailed measures for tax payment levying and collection shall be stipulated elsewhere.

　　Article 85. The Ministry of Finance and the State Administration of Taxation shall be responsible for interpreting these Detailed Rules.

　　Article 86. These Detailed Rules shall take effect from the date of promulgation

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