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Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (2013 Revision) [Revised]
中华人民共和国税收征收管理法实施细则(2013修订) [已被修订]
【法宝引证码】

Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

 

中华人民共和国税收征收管理法实施细则

(Promulgated by Order No. 362 of the State Council of the People's Republic of China on September 7, 2002, amended for the first time in accordance with the Decision of the State Council on Amending and Repealing Some Administrative Regulations on November 9, 2012; and amended for the second time in accordance with the Decision of the State Council on Repealing and Amending Some Administrative Regulations on July 18, 2013) (2002年9月7日中华人民共和国国务院令第362号公布 根据2012年11月9日《国务院关于修改和废止部分行政法规的决定》第一次修订 根据2013年7月18日《国务院关于废止和修改部分行政法规的决定》第二次修订)

Chapter I General Provisions 

第一章 总  则

Article 1 These Rules are hereby formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection).   第一条 根据《中华人民共和国税收征收管理法》(以下简称税收征管法)的规定,制定本细则。
Article 2 The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by tax authorities according to law. In case where there is no provision in the Law on the Administration of Tax Collection and these Rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.   第二条 凡依法由税务机关征收的各种税收的征收管理,均适用税收征管法及本细则;税收征管法及本细则没有规定的,依照其他有关税收法律、行政法规的规定执行。
Article 3 Decisions made by any department, unit or individual that contravene the tax laws, tax administrative rules or regulations shall be null and void. Relevant tax authorities shall not implement these decisions and shall report to tax authorities at a higher level.   第三条 任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效,税务机关不得执行,并应当向上级税务机关报告。
Taxpayers shall fulfill their obligation of tax payment in accordance with the provisions of tax laws, tax administrative rules or regulations. Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void. 纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的,一律无效。
Article 4 The State Administration of Taxation shall be responsible for formulating overall plans, technical standards, technical designs and implementing measures in the construction of national taxation information system. According to the overall plans, technical standards, technical designs and implementing measures formulated by the State Administration of Taxation, tax authorities at various levels shall work effectively in the construction of taxation information system in their respective regions.   第四条 国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法;各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法,做好本地区税务系统信息化建设的具体工作。
The local people's governments at various levels shall give positive support to the construction of the taxation information system and organize the related departments to have the relevant information shared. 地方各级人民政府应当积极支持税务系统信息化建设,并组织有关部门实现相关信息的共享。
Article 5 Information to be kept confidential for taxpayers and tax withholding agents, as stipulated in Article 8 of the Law on the Administration of Tax Collection, refers to the commercial secret and individual privacy of taxpayers and tax withholding agents. Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.   第五条 税收征管法第八条所称为纳税人、扣缴义务人保密的情况,是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。
Article 6 The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials.   第六条 国家税务总局应当制定税务人员行为准则和服务规范。
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery. Tax authorities at a lower level shall promptly correct their violation of tax law according to the decision of tax authorities at a higher level. 上级税务机关发现下级税务机关的税收违法行为,应当及时予以纠正;下级税务机关应当按照上级税务机关的决定及时改正。
Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level. 下级税务机关发现上级税务机关的税收违法行为,应当向上级税务机关或者有关部门报告。
Article 7 Tax authorities shall grant awards to offence reporters on the basis of their contributions. Funds needed to pay these awards shall be included in the annual budget of the taxation department and approved separately. The specific measures and standard for the use of award-funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance.   第七条 税务机关根据检举人的贡献大小给予相应的奖励,奖励所需资金列入税务部门年度预算,单项核定。奖励资金具体使用办法以及奖励标准,由国家税务总局会同财政部制定。
Article 8 When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person:   第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时,与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的,应当回避:
(1) spouse relationship; (一)夫妻关系;
(2) lineal blood relationship; (二)直系血亲关系;
(3) collateral blood relationship within three generations; (三)三代以内旁系血亲关系;
(4) close relative by marriage; or (四)近姻亲关系;
(5) any other interests relationship that may influence impartial law enforcement. (五)可能影响公正执法的其他利害关系。
Article 9 Taxation organs established according to provisions of the State Council and made known to the public, as stipulated in Article 14 of the Law on the Administration of Tax Collection, refer to the investigation bureaus of the tax bureaus or offices below the provincial level. The investigation bureaus are specifically responsible for the investigation and handling of cases involving tax evasion, avoidance of pursuance of tax in arrears, tax fraudulence, and refusal to pay tax.   第九条 税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构,是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。
The State Administration of Taxation shall clearly define the respective functions of the tax bureau or office and the investigation bureau to avoid any overlap between them. 国家税务总局应当明确划分税务局和稽查局的职责,避免职责交叉。
Chapter II Tax Registration 

第二章 税务登记

Article 10 Local offices of the State Administration of Taxation and local tax bureaus shall use the same code for tax registration of the same taxpayer and share information.   第十条 国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码,信息共享。
The specific measures for tax registration shall be formulated by the State Administration of Taxation. 税务登记的具体办法由国家税务总局制定。
Article 11 The administrative departments for industry and commerce at every level shall periodically notify the local offices of the State Administration of Taxation and local tax bureaus at the same level of the situations of issuance, alteration, cancellation and revocation of business licenses.   第十一条 各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。
The specific measures for notification shall be formulated by the State Administration of Taxation jointly with the State Administration for Industry and Commerce. 通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。
Article 12 Taxpayers engaged in production or business operation shall, within 30 days from the date of obtaining their business licenses, file written applications for tax registration with the competent tax authorities in the localities where the production or business operation is conducted or where the tax obligation occurs. They shall truthfully complete the tax registration form and submit the relevant certificate, documents and information as required by tax authorities.   第十二条 从事生产、经营的纳税人应当自领取营业执照之日起30日内,向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记,如实填写税务登记表,并按照税务机关的要求提供有关证件、资料。
Taxpayers other than those mentioned in the preceding paragraph, except State organs and individuals, shall, by presenting relevant documents, go through the procedure for tax registration with the competent tax authorities in their localities within 30 days from the date of occurrence of tax obligation. 前款规定以外的纳税人,除国家机关和个人外,应当自纳税义务发生之日起30日内,持有关证件向所在地的主管税务机关申报办理税务登记。
Measures for tax registration of individual income tax by taxpayers shall be separately formulated by the State Council. 个人所得税的纳税人办理税务登记的办法由国务院另行规定。
The sample of tax registration certificate shall be determined by the State Administration of Taxation. 税务登记证件的式样,由国家税务总局制定。
Article 13 Tax withholding agents shall, within 30 days from the date of occurrence of tax withholding obligation, apply to local tax authorities for tax withholding registration and obtaining the tax withholding registration certificate. In case a tax withholding agent already has completed a tax registration procedure, tax authorities may only record the tax withholding obligation on its tax registration certificate and will not issue a separate tax withholding registration certificate to the agent.   第十三条 扣缴义务人应当自扣缴义务发生之日起30日内,向所在地的主管税务机关申报办理扣缴税款登记,领取扣缴税款登记证件;税务机关对已办理税务登记的扣缴义务人,可以只在其税务登记证件上登记扣缴税款事项,不再发给扣缴税款登记证件。
Article 14 When any change occurs in the contents of tax registration, the taxpayer shall, within 30 days from the date of completing the procedure for changing its business license with the administrative department for industry and commerce or any other department, apply to the original tax registration authorities for changing its tax registration by presenting the relevant certificates.   第十四条 纳税人税务登记内容发生变化的,应当自工商行政管理机关或者其他机关办理变更登记之日起30日内,持有关证件向原税务登记机关申报办理变更税务登记。
When any change occurs in the content of tax registration and there is no need to make any change in the registration with the administrative department for industry and commerce or any other department, the taxpayer shall, within 30 days from the date of such a change, apply to the original tax registration authorities for changing its tax registration by presenting the relevant certificates. 纳税人税务登记内容发生变化,不需要到工商行政管理机关或者其他机关办理变更登记的,应当自发生变化之日起30日内,持有关证件向原税务登记机关申报办理变更税务登记。
Article 15 Where, according to law, a taxpayer's obligation to pay tax terminates because of dissolution, bankruptcy, cancellation or other reasons, the taxpayer shall, before going through the procedure for cancellation of its registration with the administrative department for industry and commerce or any other department, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates and documents; where there is no need for registration with the administrative department for industry and commerce or any other department according to relevant provisions, the taxpayer shall, within 15 days from the date of approval by relevant department or declaration of the termination, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates.   第十五条 纳税人发生解散、破产、撤销以及其他情形,依法终止纳税义务的,应当在向工商行政管理机关或者其他机关办理注销登记前,持有关证件向原税务登记机关申报办理注销税务登记;按照规定不需要在工商行政管理机关或者其他机关办理注册登记的,应当自有关机关批准或者宣告终止之日起15日内,持有关证件向原税务登记机关申报办理注销税务登记。
Where any change in the taxpayer's domicile or business site involves the change of tax registration authorities, the taxpayer shall, before going through the alteration or cancellation procedure of registration with the administrative department for industry and commerce or any other department, or before changing the domicile or business site, apply to the original tax registration authorities for cancellation of its tax registration, and, within 30 days, apply for tax registration with the tax authorities of the locality to which its domicile or business site is transferred. 纳税人因住所、经营地点变动,涉及改变税务登记机关的,应当在向工商行政管理机关或者其他机关申请办理变更或者注销登记前或者住所、经营地点变动前,向原税务登记机关申报办理注销税务登记,并在30日内向迁达地税务机关申报办理税务登记。
The taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by any other department shall, within 15 days from the date of its business license revocation or registration cancellation, apply to the original tax registration authorities for cancellation of its tax registration. 纳税人被工商行政管理机关吊销营业执照或者被其他机关予以撤销登记的,应当自营业执照被吊销或者被撤销登记之日起15日内,向原税务登记机关申报办理注销税务登记。
Article 16 Before going through the procedure for cancellation of tax registration, the taxpayer shall settle all taxes payable, surcharge on tax in arrears and penalties, and shall hand over the invoices, tax registration certificate and other taxation documents to tax authorities.   第十六条 纳税人在办理注销税务登记前,应当向税务机关结清应纳税款、滞纳金、罚款,缴销发票、税务登记证件和其他税务证件。
Article 17 The taxpayer engaged in production or business operation shall, within 15 days from the date of opening a basic deposit account or other deposit accounts, report in writing all the account numbers to competent tax authorities, or shall submit a written report to competent tax authorities within 15 days from the date of a change, if any.   第十七条 从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起15日内,向主管税务机关书面报告其全部账号;发生变化的,应当自变化之日起15日内,向主管税务机关书面报告。
Article 18 The taxpayer, except one who does not need to obtain a tax registration certificate according to the provisions, must present its tax registration certificate when handling the following matters:   第十八条 除按照规定不需要发给税务登记证件的外,纳税人办理下列事项时,必须持税务登记证件:
(1) opening bank accounts; (一)开立银行账户;
(2) applying for tax reduction, exemption or refund; (二)申请减税、免税、退税;
(3) applying for extension of tax declaration or deferral of tax payment; (三)申请办理延期申报、延期缴纳税款;
(4) purchasing of invoices; (四)领购发票;
(5) applying for a taxation certificate for business operation outside of the locality; (五)申请开具外出经营活动税收管理证明;
(6) going through the procedure for termination or suspension of business operation; or (六)办理停业、歇业;
(7) other matters regarding taxation. (七)其他有关税务事项。
Article 19 Tax authorities shall adopt a system of periodic inspection and replacement of tax registration certificate. The taxpayer shall go through certificate inspection or replacement procedures with competent tax authorities within the prescribed time limit by presenting the relevant certificates.   第十九条 税务机关对税务登记证件实行定期验证和换证制度。纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。
Article 20 The taxpayer shall hang up the original tax registration certificate openly in the site of production or business operation or in the office for inspection by tax authorities.   第二十条 纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂,接受税务机关检查。
In case the tax registration certificate is lost, the taxpayer shall report within 15 days in writing to competent tax authorities and make an announcement in the newspaper declaring the lost certificate invalid. 纳税人遗失税务登记证件的,应当在15日内书面报告主管税务机关,并登报声明作废。
Article 21 Where a taxpayer engaged in production or business operation conducts production or business operation activities temporarily in another county (city), it shall present a copy of its tax registration certificate and the taxation certificate for business operation outside of the locality issued by the tax authorities in its locality to the tax authorities of the intended county (city) for inspection and shall accept the tax administration.   第二十一条 从事生产、经营的纳税人到外县(市)临时从事生产、经营活动的,应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明,向营业地税务机关报验登记,接受税务管理。
Where a taxpayer engaged in production or business operation conducts business in a place outside of its locality, it shall go through the tax registration procedure with local tax authorities if the time of its production or business operation in the same place exceeds 180 days in the aggregate. 从事生产、经营的纳税人外出经营,在同一地累计超过180天的,应当在营业地办理税务登记手续。
Chapter III Administration of Accounting Books and Vouchers 

第三章 账簿、凭证管理

Article 22 Taxpayers engaged in production or business operation shall, within 15 days from the date of receipt of their business license or occurrence of tax obligation, set up accounting books in accordance with the relevant provisions by the State.   第二十二条 从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内,按照国家有关规定设置账簿。
The accounting books as mentioned in the preceding paragraph refer to general ledgers, detailed accounts, journal accounts and other auxiliary accounting books. General ledgers and journal accounts shall be bound into a book form. 前款所称账簿,是指总账、明细账、日记账以及其他辅助性账簿。总账、日记账应当采用订本式。
Article 23 Taxpayers with small-scale production or trading activities and unable to create accounts may employ professional institutions or accounting personnel approved to engage in accounting agency with account creation and book-keeping.   第二十三条 生产、经营规模小又确无建账能力的纳税人,可以聘请经批准从事会计代理记账业务的专业机构或者财会人员代为建账和办理账务。
Article 24 Taxpayers engaged in production or business operation shall, within 15 days from obtaining the tax registration certificates, submit a report on the financial and accounting systems or methods of financial and accounting settlement to competent tax authorities for the record.   第二十四条 从事生产、经营的纳税人应当自领取税务登记证件之日起15日内,将其财务、会计制度或者财务、会计处理办法报送主管税务机关备案。
Taxpayers keeping book accounts with computers shall submit a report on the accounting software applied to their computer systems, the users' manual and related documents, before using them, to competent tax authorities for the record. 纳税人使用计算机记账的,应当在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案。
The computerized accounting systems set up by taxpayers shall be in conformity with the relevant provisions of the State and shall be able to correctly and completely calculate the receipts or income of the taxpayer. 纳税人建立的会计电算化系统应当符合国家有关规定,并能正确、完整核算其收入或者所得。
Article 25 Tax withholding agents shall, within ten days from the date of occurrence of the withholding obligation in accordance with the provisions of the tax laws, tax administrative rules or regulations, set up separate accounting books regarding the tax withheld and paid or the tax collected and paid, pursuant to the categories of tax withheld or collected.   第二十五条 扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内,按照所代扣、代收的税种,分别设置代扣代缴、代收代缴税款账簿。
Article 26 If a taxpayer or tax withholding agent has a sound accounting system and can use computers to accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the complete written record of accounts put out by the computer system may be regarded as accounting books.   第二十六条 纳税人、扣缴义务人会计制度健全,能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的,其计算机输出的完整的书面会计记录,可视同会计账簿。
If the accounting system is not well-established, and the computer system can not accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the taxpayer or tax withholding agent shall set up a general ledger and other accounting books related to tax payment or tax withheld and paid or collected and paid. 纳税人、扣缴义务人会计制度不健全,不能通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的,应当建立总账及与纳税或者代扣代缴、代收代缴税款有关的其他账簿。
Article 27 Accounting books, vouchers and financial statements shall be made in Chinese. In national autonomous areas, a nationality language in common use in the locality may be used simultaneously. Foreign-funded enterprises and foreign enterprises may use a foreign language simultaneously.   第二十七条 账簿、会计凭证和报表,应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。
Article 28 Taxpayers shall install and use tax control devices as required by tax authorities, and submit the relevant data and information according to the provisions of tax authorities.   第二十八条 纳税人应当按照税务机关的要求安装、使用税控装置,并按照税务机关的规定报送有关数据和资料。
The administrative measures for promoting the extensive use of tax control devices shall be separately formulated by the State Administration of Taxation and subjected to the State Council for approval before the implementation. 税控装置推广应用的管理办法由国家税务总局另行制定,报国务院批准后实施。
Article 29 Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents should be legal, authentic and complete.   第二十九条 账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当合法、真实、完整。
Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents shall be maintained for 10 years, except as otherwise stipulated in laws or administrative rules or regulations. 账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当保存10年;但是,法律、行政法规另有规定的除外。
Chapter IV Tax Filing 

第四章 纳税申报

Article 30 Tax authorities shall establish and improve a self-assessment system for taxpayers. Taxpayers or tax withholding agents may file tax returns or submit statements on tax withheld and paid or collected and paid to tax authorities by mail or by means of electronic data transmission.   第三十条 税务机关应当建立、健全纳税人自行申报纳税制度。纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。
Electronic data transmission refers to such electronic means as telephone, electronic data exchange, and network transmission approved by tax authorities. 数据电文方式,是指税务机关确定的电话语音、电子数据交换和网络传输等电子方式。
Article 31 Taxpayers filing tax returns by mail shall use the special uniformed envelope for tax returns and keep the receipt issued by the post office as evidence for return filing. The date carried by the postmark for the posting day shall be the actual date of returns filing.   第三十一条 纳税人采取邮寄方式办理纳税申报的,应当使用统一的纳税申报专用信封,并以邮政部门收据作为申报凭据。邮寄申报以寄出的邮戳日期为实际申报日期。
Taxpayers filing tax returns electronically shall maintain the relevant documents within the prescribed time limit according to the requirement of tax authorities, and periodically submit them in writing to competent tax authorities. 纳税人采取电子方式办理纳税申报的,应当按照税务机关规定的期限和要求保存有关资料,并定期书面报送主管税务机关。
Article 32 Taxpayers with no due tax payment during any taxation period shall also file tax returns according to the relevant provisions.   第三十二条 纳税人在纳税期内没有应纳税款的,也应当按照规定办理纳税申报。
Taxpayers enjoying a tax reduction or exemption shall file tax returns in accordance with the relevant provisions during the period of tax reduction or exemption. 纳税人享受减税、免税待遇的,在减税、免税期间应当按照规定办理纳税申报。
Article 33 Tax returns by taxpayers or statements on tax withheld and paid or collected and paid by tax withholding agents shall include the main contents: tax categories and items, taxable items or items on which tax is withheld and paid or collected and paid, base of taxation, deduction items and standard, applicable tax rate or fixed tax payment for each unit, items and amount for tax refund, items and amount for tax reduction or exemption, amount of tax payment or of tax to be withheld and paid or collected and paid, period to which tax payment belongs, deferred tax payment, tax in arrears and surcharge on tax in arrears, etc.   第三十三条 纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括:税种、税目,应纳税项目或者应代扣代缴、代收代缴税款项目,计税依据,扣除项目及标准,适用税率或者单位税额,应退税项目及税额、应减免税项目及税额,应纳税额或者应代扣代缴、代收代缴税额,税款所属期限、延期缴纳税款、欠税、滞纳金等。
Article 34 Taxpayers shall, at the time of filing tax returns, fill in the tax returns truthfully and submit to tax authorities the following relevant documents and materials in the light of the requirements of different situations:   第三十四条 纳税人办理纳税申报时,应当如实填写纳税申报表,并根据不同的情况相应报送下列有关证件、资料:
(1) financial and accounting statements and related explanatory materials; (一)财务会计报表及其说明材料;
(2) contracts, agreements and vouchers related to tax payment; (二)与纳税有关的合同、协议书及凭证;
(3) electronic tax filing information generated by tax control devices; (三)税控装置的电子报税资料;
(4) taxation certificates for business operation outside of the localities and corresponding tax payment vouchers; (四)外出经营活动税收管理证明和异地完税凭证;
(5) relevant certifying documents issued by public notaries within or outside the Chinese territory; and (五)境内或者境外公证机构出具的有关证明文件;
(6) other necessary documents or materials required by tax authorities. (六)税务机关规定应当报送的其他有关证件、资料。
Article 35 Tax withholding agents making statements on tax withheld and paid or collected and paid shall complete the statements truthfully, and submit to tax authorities the eligible vouchers for tax withheld and paid or collected and paid and other relevant documents and materials required by tax authorities.   第三十五条 扣缴义务人办理代扣代缴、代收代缴税款报告时,应当如实填写代扣代缴、代收代缴税款报告表,并报送代扣代缴、代收代缴税款的合法凭证以及税务机关规定的其他有关证件、资料。
Article 36 Taxpayers paying tax periodically at a fixed amount may file tax returns in a simpler way and by combining tax payment periods.   第三十六条 实行定期定额缴纳税款的纳税人,可以实行简易申报、简并征期等申报纳税方式。
Article 37 Taxpayers or tax withholding agents with real difficulty in filing tax returns or submitting statements on tax withheld and paid or collected and paid within the prescribed time limit and requiring an extension shall, within the prescribed time limit, apply in writing to tax authorities for an extension, which shall be handled within the time limit approved by tax authorities.   第三十七条 纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难,需要延期的,应当在规定的期限内向税务机关提出书面延期申请,经税务机关核准,在核准的期限内办理。
In case taxpayers or tax withholding agents are unable, due to force majeure, to file tax returns or submit statements on tax withheld and paid or collected and paid within the prescribed time limit, an extension is available. However, a report must be submitted to tax authorities immediately after the force majeure has vanished. The tax authorities will grant an approval after ascertaining the facts. 纳税人、扣缴义务人因不可抗力,不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的,可以延期办理;但是,应当在不可抗力情形消除后立即向税务机关报告。税务机关应当查明事实,予以核准。
Chapter V Tax Levying 

第五章 税款征收

Article 38 Tax authorities shall strengthen the administration of tax levying and establish and improve a responsibility system.
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   第三十八条 税务机关应当加强对税款征收的管理,建立、健全责任制度。
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