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

tuted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 79 Where the tax authorities or tax officials seal up or distrain a taxpayer's housing and articles of use which are necessary for the daily lives of the taxpayer himself and the family members he supports, they shall be ordered to return the said housing and articles for use and, in accordance with law, be given administrative sanctions; if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law.

　　Article 80 Where tax officials, working in collusion with taxpayers or withholding agents, instigate or assist them to commit an offense against the provisions in Article 63,65 or 66 of this Law, if a crime is constituted, the tax officials shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.

　　Article 81 Where tax officials, by taking advantage of their positions, accept or extort money or things of value from taxpayers or withholding agents, or seek other illegitimate interests, if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.

　　Article 82 Where tax officials, engaging in malpractices for personal gain or neglecting their duty, fail to collect or under-collect the tax that should be collected, thus causing heavy losses to State revenue, if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law; if no creme is constituted, they shall be given administrative sanctions in accordance with law.

　　Tax officials who, abusing their power, deliberately create difficulties for taxpayers or withholding agents shall be transferred from the post for tax collection and, in accordance with law, be given administrative sanctions.

　　Where tax officials retaliate against taxpayer or withholding agents who complain of or report violations of the laws or rules of discipline on tax collection, or any other accuser, they shall be given administrative sanctions in accordance with law; if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law.

　　Where tax officials, in violation of the provisions of laws or administrative regulations, deliberately over-or under-assess the agricultural yield taxable, thus causing over-or under-collection of tax, infringing upon the peasants' legitimate rights and interests or undermining the interests of the State, if a crime is const

ituted, they shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.

　　Article 83 Where, in violation of the provisions of laws or administrative regulations, tax are collected in advance, the collection is postponed, or taxes are apportioned, the authorities at a higher level or the administrative supervisory authorities shall order its rectification, and the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law.

　　Article 84 Where decisions regarding the imposition or cessation of tax, tax reduction, tax exemption, refund of tax or payment of tax underpaid, or other decisions contravening the laws or administrative regulations on tax collection are made without authorization and in violation of the provisions of laws or administrative regulations, in addition to revocation of such decisions in accordance with the provisions of this Law, the amount of tax that should have been collected shall be refunded, and the amount of tax that should not have been collected shall be refunded, and the persons who are directly in charge and the other persons who are directly responsible shall be pursued for administrative liability by the authorities at a higher level; if a crime is constituted, investigation for criminal responsibility shall be conducted in accordance with law.

　　Article 85 Where, in collecting tax or in investigating cases of violation of the laws on tax collection, tax officials fail to withdraw as required by the provisions of this Law, the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law.

　　Article 86 If any violation of the laws or administrative regulations on tax collection which deserves administrative penalties is undetected for five years, no administrative penalties shall be imposed any longer.

　　Article 87 Where tax officials fail to keep confidentiality for the taxpayers, withholding agents or accusers, the persons who are directly in charge and the other persons who are directly responsible shall, in accordance with law, be given administrative sanctions by the units they belong to or the units concerned.

　　Article 88 Where a tax dispute arises between a taxpayer, withholding agent or tax payment guarantor and the tax authorities, the former shall pay or remit the amount of tax payable and the surcharge thereon, or provide the necessary guaranty in accordance with the decisions made by the tax authorities on tax collection, before he may apply for administrative reconsideration in accordance with law; if he is not satisfied with the decision made after reconsideration, he may bring a lawsuit in the People's Court in accordance with law.

　　Where a party is not satisfied with the penalty decision made or the compulsory enforcement measures or tax preservation measures adopted by the tax authorities, he may, in accordance with law, apply for administrative reconsideration or bring a lawsuit in the People's Court in accordance with law.

　　Where, on the expiration of the time limit, the party fails to apply for administrative reconsideration of the penalty decision made by the tax authorities, nor does he bring a lawsuit in the People's Court or comply with the decision, the tax authorities that make the decision may adopt compulsory enforcement measures prescribed in Article 40 of this Law, or apply to the People's Court for compulsory enforcement of the decision.

　　Chapter VI

　　Supplementary Provisions

　　Article 89 A taxpayer or withholding agent may entrust a tax agent with the handling of tax affairs on his behalf.

　　Article 90 Specific measures for the administration of collection of cultivated land use tax, d

eed tax, agricultural tax and animal husbandry tax shall be formulated by the State Court separately.

　　The administration of collection of the Customs duties and the taxes collected by the Customs on behalf of the tax authorities shall be exercised in accordance with the provisions of relevant laws or administrative regulations.

　　Article 91 Where the provisions of treaties or agreements on tax concluded between the People's Republic of China and other countries contain provisions differing from those of this Law, the provisions of such treaties or agreements shall apply.

　　Article 92 Where the tax laws promulgated prior to the implementation of this Law contain provisions differing from those of this Law, the provisions of the latter shall apply.

　　Article 93 The detailed rules for implementation of this Law shall be formulated by the State Council in accordance with this Law.

　　Article 94 This Law shall go into effect as of May 1,2001

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