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

y units or individuals shall be null and void. No tax authorities may implement such decisions, and they shall instead report the matter to the tax authorities at a higher level.

　　Article 34 When collecting tax, authorities shall issue tax payment receipts to taxpayers. When withholding or collecting tax, the withho

lding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax.

　　Article 35 If a taxpayer is under one of the following circumstances, tax authorities shall have the power to assess the amount of tax payable by him：

　　（1）where the establishment of accounting books is dispensed with in accordance with the provisions of laws and administrative regulations;

　　（2）where accounting books are required to be established by the provisions of laws and administrative regulations, but they are not established;

　　（3）where the taxpayer damages or destroys accounting books without authorization or refuses to provide information on tax payment;

　　（4）where accounting books are established, but the accounts are not in order or information on costs, receipt vouchers and expense vouchers are incomplete, making it difficult to check the books;

　　（5）where, when the obligation to pay tax arises, the taxpayer fails to complete the formalities for tax declaration within the specified time limit and, after being ordered by tax authorities to make tax declaration within a fixed period of time, still to do so upon expiration of the time limit; and

　　（6）where the basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds.

　　The specific procedure and measures for the tax authorities to determine the amounts of the tax payable shall be formulated by the competent department for taxation under the State Council.

　　Article 36 The payment or receipt of money or charges in business transactions between an enterprise, or an establishment of site engaged in production or business operations which is set up by a foreign enterprise in China, and its associated enterprises shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the taxable revenue or income, the tax authorities shall have the power to make reasonable adjustments.

　　Article 37 Where a taxpayer engaged in production or business operations or a taxpayer temporarily engaged in business operations fails to complete the formalities for tax registration in accordance with regulations, the tax authorities shall asses the amount of tax payable by him and order him to make payment; if he fails to do so, the tax authorities may distrait the commodities or goods of a value equivalent to the amount of tax payable; if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint and return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the distraint, the commodities or goods distrained shall, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, be auctioned or sold off in accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable.

　　Article 38 Where the tax authorities have grounds to believe that a taxpayer engaged in production or business operations commits an act of tax evasion, they may, prior to the prescribed date of tax payment, order the taxpayer to pay the tax payable within a fixed period of time. If, within the fixed period of time, the tax authorities discover evident signs that the taxpayer is transferring or concealing the taxable commodities, goods or other property, or taxable income, they may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to do so, the tax authorities may, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, adopt the following tax preservation measures：

　　（1）to notify in writing the band or any other financial institution with which the taxpayer

has opened an account to freeze the taxpayer's deposits to the tune equivalent to the amount of tax payable; and

　　（2）to distrain or seal up the taxpayer's commodities, goods or other property to the value equivalent to the amount of tax payable.

　　Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax reservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's frozen deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.

　　Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the tax preservation measures.

　　Article 39 Where a taxpayer makes the tax payment within the fixed period of time while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.

　　Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order him to pay the tax within a fixed period of time. Where he fails to pay the tax on the expiration of the time limit, the tax authorities may, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, adopt the following compulsory enforcement measures：

　　（1）to notify in writing the bank or any other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from his deposits;

　　（2）to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.

　　When executing the compulsory enforcement measures, the tax authorities shall do the same with regard to the surcharge which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph.

　　Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the compulsory enforcement measures.

　　Article 41 No units or individuals other than the statutory tax authorities may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Article 37,38 and 40 of this Law.

　　Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power and procedures prescribed by law, and they may not seal up or distrain any housing and articles for use which are necessary for the daily lives of the taxpayer himself and the family members he supports.

　　Article 43 Where the tax authorities abuse their power and ,in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authoritie

s shall be liable for compensation in accordance with law.

　　Article 44 Where the taxpayer, who defaults on tax payment, or his legal representative needs to leave the territory of China, either of them shall pay the amount of the tax payable and the surcharge thereon with, or provide a guaranty to, the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid nor a guaranty is provided, the tax authorities may notify the exit administration to prevent him from leaving the country.

　　Article 45 Tax collection by the tax authorities shall have precedence over unwarranted claims, except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpayer's property is distrained, tax collection shall have the precedence over the exercise of the right of mortgage, pledge or lien.

　　Where a taxpayer defaults on tax payment and is at the same time fined and his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and confiscation of unlawful gains.

　　The tax authorities shall regularly announce the taxes defaulted on by taxpayers.

　　Article 46 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge, he shall explain to the mortgagee or pledged about his default on tax payment. The mortgagee or pledged may request the tax authorities to provid

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