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

e information about the default.

　　Article 47 The tax authorities shall issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.

　　Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law, If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayer after the separation shall bear joint and several liability for the unfulfilled duty.

　　Article 49 Any taxpayer who defaults on payment of a considerable amount of tax shall, before disposing of his real estate or large amount of fixed assets, report the matter to the tax authorities.

　　Article 50 Where a taxpayer who defaults on tax payment is indolent in exercising his natural creditor's rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Article 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission.

　　Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from fulfilling the duty to pay the tax or from bearing the legal liability.

　　Article 51 Where the tax authorities discover that a taxpayer makes a tax payment in excess of the amount of tax payable, they shall immediately refund the excess payment; where a taxpayer discovers the same, he may, within three years from the date the payment is made, claim from the tax authorities a refund of the excess payment, plus the interests calculated according to the bank interest rates at the time, and the tax authorities shall immediately pay back the money upon examination and verification of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in relevant laws and administrative regulations.

　　Article 52 Where a

taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears without, however, the imposition of any surcharge thereon.

　　Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation or other faults, the tax authorities may, within three years, pursue the collection of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection of the tax in arrears may be extended to five years.

　　Where a taxpayer evades, refuses to pay or practices fraud in tax payment and the tax authorities pursue the collection of the unpaid or underpaid tax, the surcharge thereon, or the tax payment defrauded on, the latter shall not be restricted by the time limit prescribed in the preceding paragraph.

　　Article 53 The national and local tax bureaus shall, in conformity with their respective areas of administration for tax collection and the levels of budgeted tax for the State Treasury prescribed by State regulations, turn over the collected tax to the State Treasury.

　　Where, in accordance with law, the auditing or finance authorities find out any violation of law on tax collection, the tax authorities shall, based on the decisions or written suggestions of the related authorities and in accordance with law, turn over the tax and surcharge thereon collected to the State Treasury in conformity with the levels of budgeted tax for the State Treasury, and inform in return the related authorities of the result without delay.

　　Chapter IV

　　Tax Inspection

　　Article 54 The tax authorities shall have the power to conduct the following tax inspections：

　　（1）to inspect a taxpayer's accounting books, vouchers for the accounts, statements and relevant information; to inspect a withholding agent's accounting books, vouchers for the accounts and relevant information in respect of the amount of tax withheld and remitted or collected and remitted;

　　（2）to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's where production or business operations are conducted and places where goods are stored; to inspect a withholding agent's operational conditions relating to the withholding and remittance of tax or the collection and remittance of tax;

　　（3）to order a taxpayer or withholding agent to furnish documents, certifying papers and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（4）to make inquiries of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（5）to inspect, at railway stations, docks, airports, postal enterprises and their branches, supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post; and

　　（6）upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution. Upon approval of the commissioner of the tax bureau（sub-bureau）at or above the level of the city divided into districts or the autonomous prefecture, inquire about the savings a suspect involved in a case. No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection.

　　Article 55 When the tax authorities, in accordance with law, conduct tax inspection of a taxpayer engaged in production or business operations in respect of the tax payment made during ear

lier tax periods and discover the taxpayer's evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted according to this Law.

　　Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully and provide relevant information, and may not refuse to accept such inspection or conceal any facts.

　　Article 57 When the tax authorities conduct tax inspection in accordance with law, they shall have the power to inquire the related units and individuals about the particulars of taxpayers, withholding agents and other parties in respect of the payment of tax and the amount of tax withheld shall truthfully provide the relevant information and certifying papers to the tax authorities.

　　Article 58 When investigating a case concerning violation of laws or regulations on tax collection, the tax authorities may take notes and make tape-recordings, video-recordings, photographing and duplications of the particulars and information pertaining to the case.

　　Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection certificate and tax inspection notice, and shall have the duty to keep confidentiality for the persons under inspection; where no such certificate and notice are produced, the persons subject to inspection shall have the right to refuse to accept the inspection.

　　Chapter V

　　Legal Responsibility

　　Article 60 Where a taxpayer commits one of the following acts, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than RMB2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan：

　　（1）failing to apply for tax registration or for change or cancellation of tax registration within the prescribed time limit;

　　（2）failing to establish and preserve accounting books, or keep the vouchers for the accounts and the relevant information in accordance with regulations;

　　（3）failing to submit the financial and accounting systems or the financial and accounting procedures and the accounting softwares to the tax authorities for the record in accordance with regulations;

　　（4）failing to report all the numbers of bank accounts to the tax authorities in accordance with regulations; and

　　（5）failing to install or use tax-monitoring devices in accordance with regulations, or damaging or destroying or, without authorization, altering such devices.

　　Where a taxpayer fails to go through the formalities for tax registration, the tax authorities shall order him to rectify within a time limit; if he still fails to rectify on the expiration of the time limit, the administrative department for industry and commerce shall, upon proposal and request of the tax authorities, revoke his business license.

　　Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters, damages or destroys, trades or forges tax registration certificate, he shall be fined n

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/