中华人民共和国税收征收管理法（修订） Law of the Peoples Republic of China on the Administration of Tax Collection

颁布日期：20010428 　实施日期：20010501 　颁布单位：全国人大常委会

　　Order of the President of the People's Republic of China

　　No.49

　　The Law of the People's Republic of China on the Administration of Tax Collection, revised and adopted by the Standing Committee of the Ninth National People's Congress of the People's Republic of China at its 21st Meeting on April 28,2001, is hereby promulgated and shall go into effect as of May 1,2001.

　　Jiang Zemin

　　President of the People's Republic of China

　　April 28,2001

　　（Adopted at the 27th Meeting of the Standing Committee of the Seventh National People's Congress on Sentiment 4,1992, amended in accordance with the Decision on Amending the Law of the People's Republic of China on the Administration of Tax Collection made by the Standing Committee of the Eighth National People's Congress at its 12th Meeting of the Standing Committee of the Ninth National People's Congress on April 28,2001）

　　Contents

　　Chapter I General Provisions

　　Chapter II Tax Administration

　　Section 1 Tax Registration

　　Section 2 Administration of Accounting Books and Vouchers

　　Section 3 Tax Declaration

　　Chapter III Tax Collection

　　Chapter IV Tax Inspection

　　Chapter V Legal Responsibility

　　Chapter VI Supplementary Provisions

　　Chapter I

　　General Provisions

　　Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

　　Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.

　　Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply.

　　No units including government departments or individuals may,in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection.

　　Article 4 Units and individuals that obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.

　　Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents.

　　Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations.

　　Article 15 The competent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country, The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council.

　　The local people's governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law.

　　The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance

with law.

　　No units or individuals may obstruct the tax authorities from performing their duties in accordance with law.

　　Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a information-sharing system among tax authorities and other administrative departments of the governments.

　　Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax.

　　Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge abut payment of tax and provide, free of charge, the taxpayers with constancy relating to payment of tax.

　　Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax.

　　Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.

　　Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax.

　　With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves; they shall, in accordance with law, have the right to apply for administrative reconsideration, take administrative proceedings, request State compensation, etc.

　　Taxpayers and withholding agents shall have the right to accuse tax authorities and officials of their violation of laws and rules of discipline and report such violations.

　　Article 9 Tax authorities should enhance the level of their contingents, in order to improve the political and vocational quality of the tax officials.

　　Tax authorities and officials shall implement laws impartially, devote themselves to their duties, be honest and upright, treat people politely, serve them with civility, respect and protect the rights of taxpayers and withholding agents and, in accordance with law, accept supervision.

　　No tax officials may extort or take bribes, engage in malpractices for personal gain, neglect their duties, or fail to collect, or undercollect the amount of tax payable; nor may they abuse their power to overcollect tax or deliberately create difficulties for taxpayers or withholding agents.

　　Article 10 Tax authorities at various levels shall establish and improve a system for internal restriction and supervision.

　　The tax authorities at higher levels shall, in accordance with law, exercise supervision over the law-enforcement activities conducted by the authorities at lower levels.

　　Tax authorities at various levels shall conduct inspection to see that their staff members are implementing laws and administrative regulations and observe the norms for incorruptibility and self-discipline.

　　Article 11 The functions and responsibilities of the officials of the tax authorities in charge of tax collection, management, internal checking or administrative reconsideration shall be explicitly defined and shall be separate from each other and mutually restrained.

　　Article 12 Any tax official who, in collecting taxes or investigating and handing cases of violation of laws on tax collecting, is an interested party in relation to the taxpayers or withholding agents or the said cases, shall withdraw.

　　Article 13 Every unit or individual shall have the right to re

port any violations of the laws and administrative regulations on tax collection. The authorities receiving such report and the authorities responsible for investigating and gangling the case shall maintain confidentiality in respect of the accuser. The tax authorities concerned shall grant the accuser rewards in accordance with relevant regulations.

　　Article 14 The tax authorities mentioned in this Law refer to the tax bureaus at various levels and their sub-bureaus and tax stations as well as the tax institutions which are established in accordance with the regulations of the State Council and are publicly announced.

　　Chapter II

　　Section 1

　　Tax Registration

　　Article 15 Enterprises, the branches and the sites engaged in production or business operations established by enterprises in other places, industrial and commercial households and institutions engaged in production or business operation（hereinafter all referred to as taxpayers engaged in production or business operations）shall, within 30 days from the date the business license is obtained, apply to the tax authorities for tax registration by presenting the relevant documents. The tax authorities shall, within 30 days from the date the application is received, issue the tax registration certificate upon examination and verification of the documents.

　　The administrative departments for industry and commerce shall keep the tax authorities regularly informed of their handling of registration and issuing of business licenses upon examination.

　　The items for tax registration by taxpayers and withholding agents other than those specified in the first paragraph of this Article and the measures in this regard shall be formulated by the State Council.

　　Article

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