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

ot less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not fined not less than 10,000 yuan but not more than 50,000 yuan.

　　Article 61 Where a withholding agent fails to establish and preserve accounting books for the tax withheld and remitted or collected and remitted, or preserve the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted, in accordance with relevant regulations, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not m

ore than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 5,000 yuan.

　　Article 62 Where, within the prescribed time limit, a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment or a withholding agent fails to submit to the tax authorities statements on taxes withheld and remitted or collected and remitted and other relevant information, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan;if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan.

　　Article 63 Tax evasion means that a taxpayer forges, asters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable. Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less then 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Where a withholding agent fails to pay, or underpays the tax which he withholds or collects by the means mentioned in the preceding paragraph, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 64 Where a taxpayer or withholding agent fabricates the basis on which tax is assessed, he shall be ordered by the tax authorities to rectify within a time limit and shall also be fined not more than 50,000 yuan.

　　Where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays.

　　Article 65 Where a taxpayer who fails to pay the tax due adopts the means of transferring or concealing his property, thus preventing the tax authorities from pursuing the payment of the tax in arrears, the tax authorities shall pursue the payment of the tax and the surcharge thereon and shall also impose on him a fine of not less than 50 percent but not more than five times the amount of tax in arrears; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 66 Where anyone, by making false export declaration or by other means, defrauds tax refund for exports from the State, the tax authorities shall pursue the return of the refund defrauded, and the person shall also be fined not less than the amount of the refund defrauded but not more than five times that amount; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Where anyone defrauds tax refund for exports from the State, the tax authorities may, within a specified time limit. Suspend tax refund for his exports.

　　Article 67 Refusal to pay tax means refusing to pay tax with resort to violence or threats. In such a case, the tax authorities shall, in addition to pursuing the payment of the amount of tax a person refuses to pay and the surcharge thereon, conduct investigation for criminal responsibilit

y in accordance with law. If the circumstances are not serious and to crime is constituted, the tax authorities shall pursue the payment of the amount of tax he refuses to pay and the surcharge thereon and shall also impose on him a fine of not less than the amount of the tax he refuses to pay but not more than five times that amount.

　　Article 68 Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax that should be paid or remitted within the prescribed time limit and, after ordered by the tax authorities to pay or remit within a time limit, still fails to do so on the expiration of the time limit, the tax authorities may, in addition to pursuing, by adopting compulsory enforcement measures im accordance with the provisions in Article 40 of this Law, the payment of the amount of tax the taxpayer or withholding agent fails to pay or underpays or fails to remit, impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays or fails to remit.

　　Article 69 Where a withholding agent fails to withhold or collect the amount of tax which should be withheld or collected, the tax authorities shall pursue the payment of the said amount, and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of tax that should have been withheld or collected.

　　Article 70 Where a taxpayer or a withholding agent avoids, refuses to undergo or, by other means, hinders inspection by the tax authorities, he shall be ordered by the tax authorities to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.

　　Article 71 Where anyone, in violation of the provisions in Article 22 of this Law, illegally prints invoices, the tax authorities shall destroy the invoices illegally printed, confiscate his unlawful gains and tools for criminal purposes and impose on him a fine of not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 72 Where a taxpayer engaged in production or business operations or a withholding agent commits an act in violation of the provisions in this Law on tax collection and refuses to be dealt with by the tax authorities, the tax authorities may confiscate his invoices or discontinue selling invoices to him.

　　Article 73 Where a bank or other financial institution with which a taxpayer or a withholding agent has opened deposit accounts refuses to accept the tax authorities' inspection of the deposit accounts of the said taxpayer or withholding agent in accordance with law, or refuses to execute the decision made by the tax authorities on freezing the deposits or withholding the tax, or, after receiving the written notice of the tax authorities, assists the taxpayer or withholding agent in transferring his deposits, thus causing the loss of tax, it shall be fined by the tax authorities not less than 100,000 yuan but not more than 500,000 yuan, and the persons who are directly in charge and the other persons who are directly responsible shall be fined not less than 1,000 yuan but not more than 10,000 yuan.

　　Article 74 The imposition of administrative penalties prescribed in this Law, if the fines involved are not more than 2,000 yuan, may be decided on by the tax stations.

　　Article 75 The tax and judicial authorities shall, in conformity with the levels of budgeted tax for the State Treasury, turn over all the revenues from tax-related fines and confiscations to the State Treasury.

　　Article 76 Where the tax authorities that, in violation of regulations and without authorization, change the administrative areas for tax collection and the levels of budgeted tax for the State Treasury shall be ordered to rectify within a t

ime limit, and the persons who are directly in charge and the other persons who are directly responsible shall, in accordance with law, be demoted or dismissed from office, as administrative sanctions.

　　Article 77 Where a taxpayer or withholding agent is suspected of committing an offense against the provisions in Article 63,65,66,67or 71 of this Law, the tax authorities shall transfer the case to the judicial authorities to be investigated for criminal responsibility in accordance with law.

　　Where a tax official, engaging in malpractices for personal gain, fails to transfer, in accordance with law, the case to the judicial authorities for investigation for criminal responsibility as be should have done, if the circumstances are serious, he shall be investigated for criminal responsibility in accordance with law.

　　Article 78 Where anyone collects tax without authorization by the tax authorities in accordance with law, he shall be ordered to return the money and things of value collected and, in accordance with law, be given administrative sanctions or penalties; where losses are caused to other persons' legitimate rights or interests, he shall be liable for compensation in accordance with law; if a crime is consti

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