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Law of the People's Republic of China Concerning the Administration of Tax Collection (2013 Amendment) [Revised]
中华人民共和国税收征收管理法(2013修正) [已被修订]
【法宝引证码】

 

Law of the People's Republic of China Concerning the Administration of Tax Collection 

中华人民共和国税收征收管理法

(Adopted at the 27th Session of the Standing Committee of the Seventh National People's Congress on September 4, 1992; Amended for the first time in accordance with the Decisions on Amending the Law of the People's Republic of China Concerning the Administration of Tax Collection made at the 12th meeting of the Standing Committee of the Eighth National People's Congress on February 28, 1995; Revised at the 21st Session of the Standing Committee of the Ninth National People's Congress on April 28, 2001; and amended for the second time in accordance with the Decision of Standing Committee of the National People's Congress on Amending the Cultural Relics Protection Law of the People's Republic of China and Other Eleven Laws as adopted at the Third Session of the Standing Committee of the Twelfth National People's Congress on June 29, 2013) (1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过 根据1995年2月28日第八届全国人民代表大会常务委员会第十二次会议《关于修改〈中华人民共和国税收征收管理法〉的决定》第一次修正 2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议修订 根据2013年6月29日第十二届全国人民代表大会常务委员会第三次会议《关于修改〈中华人民共和国文物保护法〉等十二部法律的决定》第二次修正)
Contents 目录
Chapter I General Provisions 第一章 总则
Chapter II Tax Administration 第二章 税务管理
Section 1 Tax Registration
   
 第一节 税务登记
Section 2 Administration of Accounting Books and Supporting Vouchers 第二节 帐簿、凭证管理
Section 3 Filing Tax Returns  第三节 纳税申报
Chapter III Tax Collection 第三章 税款征收
Chapter IV Tax Inspection 第四章 税务检查
Chapter V Legal Liabilities 第五章 法律责任
Chapter VI Supplementary Provisions

 第六章 附则

 

Chapter I General Provisions 第一章 总则

Article 1 This law has been formulated with a view to strengthening the administration of tax collection, regulating tax collection and payment, guaranteeing the tax revenue of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.   第一条 为了加强税收征收管理,规范税收征收和缴纳行为,保障国家税收收入,保护纳税人的合法权益,促进经济和社会发展,制定本法。
Article 2 This Law shall apply to the administration of tax collection in respect of all taxes collected by tax authorities in accordance with the law.   第二条 凡依法由税务机关征收的各种税收的征收管理,均适用本法。
Article 3 The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax dodged or overdue shall be implemented in accordance with the law or, if the State Council is authorized by the law to formulate relevant provisions, in accordance with the relevant provisions prescribed in administrative regulations formulated by the State Council.   第三条 税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。
No governmental organs, entities or individuals may be permitted to make without authorization, by violating laws or administrative regulations, decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, the payment of tax dodged or overdue or decisions in conflict with other tax laws or administrative regulations. 任何机关、单位和个人不得违反法律、行政法规的规定,擅自作出税收开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规相抵触的决定。
Article 4 Entities or individuals obligated to pay taxes prescribed in the laws or administrative regulations are the taxpayers.   第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。
Entities or individuals obligated to withhold and remit taxes or collect and remit taxes prescribed in the laws or administrative regulations are the withholding agents. 法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with the law or the administrative regulations. 纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Article 5 The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country. All the national tax bureaus and local tax bureaus shall respectively administer the tax collection in accordance with the scopes of administration of tax collection stipulated by the State Council.   第五条 国务院税务主管部门主管全国税收征收管理工作。各地国家税务局和地方税务局应当按照国务院规定的税收征收管理范围分别进行征收管理。
The local people's government at each level shall strengthen its leadership or coordination in the administration of tax collection within its jurisdiction, support the tax authorities in performance of the duties in accordance with the law, and in the computation of the tax amount by national tariff, and the collection of taxes in accordance with the law. 地方各级人民政府应当依法加强对本行政区域内税收征收管理工作的领导或者协调,支持税务机关依法执行职务,依照法定税率计算税额,依法征收税款。
The various departments and entities concerned shall support and assist the tax authorities in the performance of the duties in accordance with the law. 各有关部门和单位应当支持、协助税务机关依法执行职务。
No entities or individuals shall impede the tax authorities from performing duties in accordance with the law. 税务机关依法执行职务,任何单位和个人不得阻挠。
Article 6 The State shall systematically furnish the tax authorities at all levels with modern information technologies, strengthen the modernization of the information system on the administration of tax collection, establish and amplify the information communion system between tax authorities and other governmental administrative authorities.   第六条 国家有计划地用现代信息技术装备各级税务机关,加强税收征收管理信息系统的现代化建设,建立、健全税务机关与政府其他管理机关的信息共享制度。
Taxpayers, withholding agents and other relevant entities shall, in accordance with relevant provisions of the State, truthfully provide the tax authorities with information related to tax payment and taxes withheld and remitted or collected and remitted. 纳税人、扣缴义务人和其他有关单位应当按照国家有关规定如实向税务机关提供与纳税和代扣代缴、代收代缴税款有关的信息。
Article 7 Tax authorities shall extensively disseminate tax laws and administrative regulations, the knowledge of tax payment, and gratuitously provide taxpayers with consulting services on tax payment.   第七条 税务机关应当广泛宣传税收法律、行政法规,普及纳税知识,无偿地为纳税人提供纳税咨询服务。
Article 8 Taxpayers and withholding agents shall have the right to inquire of the tax authorities about the tax laws and administrative regulations of the State as well as the information related to tax payment procedures.   第八条 纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。
Taxpayers and withholding agents shall have the right to require the tax authorities to maintain confidentiality for the information of the taxpayers and withholding agents. The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law. 纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保密。税务机关应当依法为纳税人、扣缴义务人的情况保密。
Taxpayers shall, in accordance with the law, have the rights to apply for the reduction, exemption and refund of tax. 纳税人依法享有申请减税、免税、退税的权利。
Taxpayers and withholding agents shall have the right to statement and the right of defense to the decisions made by tax authorities; and shall have the rights to apply for administrative reconsideration, institute administrative litigation, ask for State compensation, etc. in accordance with the law. 纳税人、扣缴义务人对税务机关所作出的决定,享有陈述权、申辩权;依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。
Taxpayers and withholding agents shall have the right to bring charges against or make exposure of any tax authority or tax official for violation of laws or disciplines. 纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行为。
Article 9 Tax authorities shall make the effort to make their officials qualified and efficient for their duties.   第九条 税务机关应当加强队伍建设,提高税务人员的政治业务素质。
Tax authorities and tax officials must enforce the law impartially and devote themselves to their duties, be clean and honest, treat people politely, provide services courteously, respect the taxpayers and withholding agents and protect the rights of them, and accept supervisions in accordance with the law. 税务机关、税务人员必须秉公执法,忠于职守,清正廉洁,礼貌待人,文明服务,尊重和保护纳税人、扣缴义务人的权利,依法接受监督。
Tax officials shall not extort or take bribes, commit fraudulence for selfish purposes, neglect their duties, or fail to collect or under collect the taxes payable; nor shall they abuse their powers to over collect taxes or deliberately make difficulties for taxpayers and withholding agents. 税务人员不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税款;不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。
Article 10 The tax authorities at all levels shall establish and amplify the administrative system of interior restriction and supervision.   第十条 各级税务机关应当建立、健全内部制约和监督管理制度。
The tax authorities at the upper levels shall supervise the enforcement of the law of the tax authorities at the lower levels in accordance with the law. 上级税务机关应当对下级税务机关的执法活动依法进行监督。
The tax authority at each level shall supervise and inspect its officials on the enforcement of laws and administrative regulations as well as their adherence to the principle of honesty and self-discipline. 各级税务机关应当对其工作人员执行法律、行政法规和廉洁自律准则的情况进行监督检查。
Article 11 The duties of the officials in a tax authority who are respectively responsible for collection, administration, check and administrative reconsideration shall be clearly defined, and the rights and functions of the said officials shall be separated from each other and checked.   第十一条 税务机关负责征收、管理、稽查、行政复议的人员的职责应当明确,并相互分离、相互制约。
Article 12 Where any tax official has a personal interest with the taxpayer or withholding agent or in the case in violation of tax laws, when collecting taxes or investigating and disposing of a case in violation of tax laws, he shall withdraw.   第十二条 税务人员征收税款和查处税收违法案件,与纳税人、扣缴义务人或者税收违法案件有利害关系的,应当回避。
Article 13 Any entity or individual shall have the right to make exposures of any acts committed in violation of the law or the administrative regulations. The authorities who receive such exposures or who are in charge of investigation and disposition shall keep the secret for the informers. The tax authorities shall grant the informers rewards in accordance with the relevant provisions.   第十三条 任何单位和个人都有权检举违反税收法律、行政法规的行为。收到检举的机关和负责查处的机关应当为检举人保密。税务机关应当按照规定对检举人给予奖励。
Article 14 The "tax authorities" in this Law means the tax bureaus at all levels, their sub- bureaus, tax stations and tax institutions which are established in accordance with the provisions of the State Council and announced to the society.   第十四条 本法所称税务机关是指各级税务局、税务分局、税务所和按照国务院规定设立的并向社会公告的税务机构。
 

Chapter II Tax Administration 第二章 税务管理

 

Section 1 Tax Registration 第一节 税务登记

Article 15 Enterprises, branches in other localities established by such enterprises, sites engaged in production or business operations, individual businesses as well as public institutions engaged in production or business operations (hereinafter referred to as "taxpayers engaged in production or business operations" collectively) shall, within 30 days after receipt of the business license, apply for the tax registration with the tax authority by producing the relevant documents. The tax authority shall conduct registration formalities and issues tax registration certificates on the same day of receipt of the application.   第十五条 企业,企业在外地设立的分支机构和从事生产、经营的场所,个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起三十日内,持有关证件,向税务机关申报办理税务登记。税务机关应当于收到申报的当日办理登记并发给税务登记证件。
The administrative authorities for industry and commerce shall regularly inform tax authorities of the registration and issuance of business licenses. 工商行政管理机关应当将办理登记注册、核发营业执照的情况,定期向税务机关通报。
The scope of and methods for tax registration by taxpayers and for tax withholding registration formalities by withholding agents other than those as prescribed in Paragraph 1 of this Article shall be stipulated by the State Council. 本条第一款规定以外的纳税人办理税务登记和扣缴义务人办理扣缴税款登记的范围和办法,由国务院规定。
Article 16 Where a change occurs in the contents of tax registration of a taxpayer engaged in production or business operations, the taxpayer concerned shall, within 30 days as of the date of completing the formalities for such change in registration with the administrative authority for industry and commerce or prior to the application for cancellation of registration to the administrative authority for industry and commerce, apply for and complete the formalities for the change or cancellation of tax registration with the tax authority by producing the relevant documents.   第十六条 从事生产、经营的纳税人,税务登记内容发生变化的,自工商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前,持有关证件向税务机关申报办理变更或者注销税务登记。
Article 17 A taxpayer engaged in production or business operations shall, in accordance with relevant provisions of the State, open a basic deposit account and other deposit accounts in a bank or other financial institution by producing the tax registration certificates, and shall report all his account numbers to the tax authority.   第十七条 从事生产、经营的纳税人应当按照国家有关规定,持税务登记证件,在银行或者其他金融机构开立基本存款帐户和其他存款帐户,并将其全部帐号向税务机关报告。
The bank or other financial institution shall record the numbers of the tax registration certificates in the accounts of the taxpayer engaged in production or business operations, and shall record the account numbers of the said taxpayer in the tax registration certificates. 银行和其他金融机构应当在从事生产、经营的纳税人的帐户中登录税务登记证件号码,并在税务登记证件中登录从事生产、经营的纳税人的帐户帐号。
When a tax authority is inquiring about the opening of account of a taxpayer engaged in production or business operations in accordance with the law, relevant banks and other financial institutions shall provide their assistance. 税务机关依法查询从事生产、经营的纳税人开立帐户的情况时,有关银行和其他金融机构应当予以协助。
Article 18 Taxpayers shall use tax registration certificates in accordance with the provisions formulated by the competent tax departments under the State Council. The tax registration certificates shall not be lent, altered, damaged, traded or forged.   第十八条 纳税人按照国务院税务主管部门的规定使用税务登记证件。税务登记证件不得转借、涂改、损毁、买卖或者伪造。
 

Section 2 Administration of Accounting Books and Supporting Vouchers 第二节 帐簿、凭证管理

Article 19 北大法宝,版权所有Taxpayers or withholding agents shall establish accounting books in accordance with relevant laws and administrative regulations, the provisions formulated by the fiscal or tax department under the State Council, keep accounts based on legitimate and valid vouchers and conduct accounting.   第十九条 纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿,根据合法、有效凭证记帐,进行核算。
Article 20 The financial and accounting systems or methods and the accounting software of a taxpayer engaged in production or business operations shall be submitted to the tax authority for records.   第二十条 从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法和会计核算软件,应当报送税务机关备案。
Where the financial and accounting systems or methods of a taxpayer or a withholding agent are in conflict with the relevant tax provisions formulated by the State Council or the fiscal or tax departments under the State Council, the calculation of the tax payable as well as the tax withheld and remitted or collected and remitted shall be made in accordance with the relevant tax provisions formulated by the State Council or the fiscal or tax departments under the State Council. 纳税人、扣缴义务人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的,依照国务院或者国务院财政、税务主管部门有关税收的规定计算应纳税款、代扣代缴和代收代缴税款。
Article 21 A tax authority is the authority in charge of invoices, and is responsible for the administration and supervision of the printing, purchase, issuance, acquirement, maintenance, cancellation of invoices.   第二十一条 税务机关是发票的主管机关,负责发票印制、领购、开具、取得、保管、缴销的管理和监督。
A entity or individual shall, when purchasing or selling commodities, providing or accepting operational services, and being engaged in other operational activities, issue, use and acquire invoices in accordance with relevant provisions. 单位、个人在购销商品、提供或者接受经营服务以及从事其他经营活动中,应当按照规定开具、使用、取得发票。
The measures on the administration of invoices shall be formulated by the State Council. 发票的管理办法由国务院规定。
Article 22 Special VAT invoices shall be printed by enterprises designated by the competent tax departments under the State Council; other invoices shall be printed by enterprises designated by the tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions made by the competent tax departments under the State Council.   第二十二条我我我什么都没做 增值税专用发票由国务院税务主管部门指定的企业印制;其他发票,按照国务院税务主管部门的规定,分别由省、自治区、直辖市国家税务局、地方税务局指定企业印制。
No enterprises are permitted to print invoices without authorization by the competent tax departments prescribed in the preceding paragraph. 未经前款规定的税务机关指定,不得印制发票。
Article 23 The State may, based on the needs on the administration of tax collection, actively extend and apply tax-control facilities. Taxpayers shall install and use the tax-control facilities in accordance with the provisions, and shall not damage the tax-control facilities or alter them without authorization.   第二十三条 国家根据税收征收管理的需要,积极推广使用税控装置。纳税人应当按照规定安装、使用税控装置,不得损毁或者擅自改动税控装置。
Article 24 Taxpayers or withholding agents engaged in production or business operations must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the fiscal or tax departments under the State Council.   第二十四条 从事生产、经营的纳税人、扣缴义务人必须按照国务院财政、税务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。
Accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, revised or damaged without authorization. 帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。
 

Section 3 Filing Tax Returns 第三节 纳税申报

Article 25 Taxpayers must, in accordance with the laws and administrative regulations, and in keeping with the time limit and contents for filing tax returns determined by the tax authorities in accordance with the provisions in laws and the administrative regulations, truthfully file tax returns, submit tax return statements, financial and accounting statements as well as other information on tax payment required by the tax authorities based on practical needs.   第二十五条 纳税人必须依照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限、申报内容如实办理纳税申报,报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。
Withholding agents must, in accordance with the laws and administrative regulations, or the time limit and contents for filing tax returns determined by the tax authorities in accordance with the provisions in laws and the administrative regulations, truthfully submit reporting schedules on taxes withheld and remitted or collected and remitted as well as other relevant information required by the tax authorities based on practical needs. 扣缴义务人必须依照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限、申报内容如实报送代扣代缴、代收代缴税款报告表以及税务机关根据实际需要要求扣缴义务人报送的其他有关资料。
Article 26 Taxpayers and withholding agents may directly file tax returns or submit reporting schedules on the taxes withheld and remitted or collected and remitted in tax authorities directly or by post, data telegram or by other means in accordance with relevant provisions.   第二十六条 纳税人、扣缴义务人可以直接到税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表,也可以按照规定采取邮寄、数据电文或者其他方式办理上述申报、报送事项。
Article 27 Where a taxpayer or withholding agent is unable to file tax returns or to submit reporting schedules on the taxes withheld and remitted or collected and remitted within a prescribed time limit, the filing of the tax returns or the submission of the reporting schedules may be postponed upon check and approval by the tax authority,.   第二十七条 纳税人、扣缴义务人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,经税务机关核准,可以延期申报。
Where the filing of the tax returns or submission of the reporting schedules prescribed in the preceding paragraph is postponed upon check and approval, the taxes shall be prepaid within the period of tax payment in accordance with the amount of taxes actually paid in the last period or assessed by the tax authority, and the tax settlement shall be handled within the postponed period upon check and approval. 经核准延期办理前款规定的申报、报送事项的,应当在纳税期内按照上期实际缴纳的税额或者税务机关核定的税额预缴税款,并在核准的延期内办理税款结算。
 

Chapter III Tax Collection 第三章 税款征收

Article 28 The tax authorities shall collect taxes in accordance with the laws and administrative regulations. They shall not collect, cease to collect, over collect, under collect, collect in advance, postpone the collection of or apportion taxes in violation of the laws or administrative regulations.
......
   第二十八条 税务机关依照法律、行政法规的规定征收税款,不得违反法律、行政法规的规定开征、停征、多征、少征、提前征收、延缓征收或者摊派税款。
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