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

16 When a taxpayer engaged in production or business operations intends to make any change in the items of tax registration, he shall, within 30 days from the date he completes the formalities for such change in the business registration with the administrative departments for industry and commerce or before he submits to the said department an application for cancellation of business registration, apply to the tax authorities for the change in or cancellation of tax registration by presenting the relevant documents.

　　Article 17 Any taxpayer engaged in production or business operations shall, in accordance with relevant State regulations and by presenting the tax registration certificate, open a basic deposit account and other deposit accounts in banks or other financial institutions and shall report all the account numbers to the tax authorities.

　　Banks and other financial institutions shall record in the accounts of the taxpayer engaged in production or business operations the number of his tax registration certificate.

　　Where the tax authorities, in accordance with law, inquire about the accounts of a taxpayer engaged in production or business operations, the banks or other financial institutions shall provide assistance.

　　Article 18 Use of tax registration certificates by taxpayers shall be governed by the relevant regulations formulated by the competent department for taxation under the State Council. No tax registration certificate may be lent, altered, damaged, traded or forged.

　　Section 2

　　Administration of Accounting Books and Vouchers

　　Article 19 Taxpayers and withholding agents shall, pursuant to the relevant laws, administrative regulations and regulations of the competent departments for finance and taxation under the State Council, establish accounting books, keep accounts on the basic of legitimate and valid vouchers and conduct accounting.

　　Article 20 The financial and accounting system or the financial and accounting procedures and the accounting softwares of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the rec

ord.

　　Where the financial and accounting system or the financial and accounting procedures of taxpayers or withholding agents contravene the relevant regulations on tax collection formulated by the State Council or the departments for finance and taxation under the State Council, the tax payable, the tax withheld and remitted or collected and remitted shall be calculated in accordance with the said regulations.

　　Article 21 The tax authorities are the competent departments in charge of invoices and are responsible for the control and supervision over printing, purchasing, writing out, obtaining, keeping and handing in for cancellation of invoices.

　　When purchasing or selling commodities, providing or receiving business services or engaging in other business activities, all units and individuals shall write out, use or be given invoices.

　　Measures for control of invoices shall be formulated by the State Council.

　　Article 22 The special invoices for value-added tax shall be printed by enterprises designated by the competent department for taxation under the State Council; other invoices shall, pursuant to the regulations of the said department, be printed by the enterprises designated respectively by the national taxation bureaus or local taxation bureaus of provinces, autonomous regions or municipalities directly under the Central Government.

　　No enterprises that are not designated by the taxation bureaus as provided for in the preceding paragraph may print invoices.

　　Article 23 The State, based on the needs of the administration of tax collection, positively promotes the wide use of tax-monitoring devices, Taxpayers shall, in accordance with regulations, install and use tax-monitoring devices, and no one may damage or destroy or, without authorization, alter such devices.

　　Article 24 Taxpayers engaged in production or business operation and withholding agents shall preserve their accounting books, vouchers for the accounts, tax payment receipts and other relevant information for a period as specified by the competent departments for finance and taxation under the State Council.

　　No accounting books, vouchers for the accounts, tax payment receipts or other relevant information may be forged, altered or, without authorization, damaged or destroyed.

　　Section 3

　　Tax Declaration

　　Article 25 Taxpayers shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, truthfully complete the formalities for tax declaration and submit tax returns, financial and accounting statements as well as other relevant information on tax payments as required of the taxpayers by the tax authorities in light of actual needs.

　　Withholding agents shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, submit truthful statements on taxes withheld and remitted or collected and remitted as well as other relevant information as required of the withholding agents by the tax authorities in light of actual needs.

　　Article 26 Taxpayers and withholding agents may directly go to the tax authorities to complete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, or, in accordance with regulations, handle the declaration or submission matters mentioned above by mail, electronic date transmission or other means.

　　Article 27 Where taxpayers or withholding agents are unable to complete formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit, the time limi

t may be extended upon examination and approval by the tax authorities.

　　Anyone who is permitted to handle the declaration or submission matters mentioned above within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid last or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination.

　　Chapter III

　　Tax Collection

　　Article 28 The tax authorities shall collect tax in accordance with the provisions of laws or administrative regulations. They may not, in violation of such provisions, impose, cease to collect, overcollect, undercollect, collect in advance, postpone the collection of, or apportion tax.

　　The amount of agricultural tax payable shall be determined upon examination in accordance in accordance with the provisions of laws and administrative regulations.

　　Article 29 With the exception of tax authorities, tax officials and the units and individuals authorized be the tax authorities in accordance with laws and administrative regulations, no unit or individual may engage in tax collection.

　　Article 30 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provision of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may request them to perform such obligations.

　　When withholding agents perform the obligation of withholding or collecting tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a taxpayer refuses to do so, the withholding agent shall promptly report the matter to tax authorities for disposition.

　　The tax authorities shall, in accordance with relevant regulations, pay to withholding agents service fees for withholding or collecting tax.

　　Article 31 A taxpayer or withholding agent shall pay or remit tax in compliance with the time limit as prescribed by laws or administrative regulations, or as determined by tax authorities in accordance with laws or administrative regulations.

　　Where a taxpayer is unable to pay tax within the prescribed time limit on account of special difficulties, he may, upon approval by a national tax bureau or a local tax bureau of a province, autonomous region or municipality directly under the Central Government, defer the payment of tax of a maximum period of three months.

　　Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of 0.05% of the amount of tax in arrears, from the date the tax payment is defaulted.

　　Article 33 A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption.

　　Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people's governments at various levels, the competent departments under the said people's governments, or b

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/