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| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
No. 49 | |
（第四十九号） |
The Law of the People's Republic of China Concerning the Administration of Tax Collection, revised and adopted at the 21st meeting of the Standing Committee of the ninth National People's Congress of the People's Republic of China on April 28, 2001, is hereby promulgated and shall enter into force as of May 1, 2001. | |
《中华人民共和国税收征收管理法》已由中华人民共和国第九届全国人民代表大会常务委员会第二十一次会议于２００１年４月２８日修订通过，现将修订后的《中华人民共和国税收征收管理法》公布，自２００１年５月１日起施行。 |
Jiang Zemin,President of the People's Republic of China | |
中华人民共和国主席 江泽民 |
April 28, 2001 | |
２００１年４月２８日 |
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 meeting of the Standing Committee of the seventh National People's Congress on September 4, 1992; Amended 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 meeting of the Standing Committee of the ninth National People's Congress on April 28, 2001) | |
（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》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） |
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| Contents | | 目录 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Chapter II Tax Administration | | 第二章 税务管理 |
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| Section 1 Tax Registration | | 第一节 税务登记 |
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| Section 2 Administration of Accounting Books and Supporting Vouchers | | 第二节 帐簿、凭证管理 |
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| Section 3 Filing Tax Returns | | 第三节 纳税申报 |
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| Chapter III Tax Collection | | 第三章 税款征收 |
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| Chapter IV Tax Inspection | | 第四章 税务检查 |
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| Chapter V Legal Liabilities | | 第五章 法律责任 |
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| Chapter VI Supplementary Provisions | | 第六章 附则 |
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| Chapter I General Provisions | | 第一章 总则 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| Article 11The 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| Chapter II Tax Administration | | 第二章 税务管理 |
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| Section 1 Tax Registration | | 第一节 税务登记 |
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| Article 15 Any of the enterprises, branches in other localities established by such enterprises, sites engaged in production or business operations, individual businesses as well as institutions engaged in production or business operations (hereinafter referred to as "taxpayers engaged in production or business operations" in general) shall, within 30 days after the receipt of the business license, apply for the tax registration with the tax authority by producing the relevant documents. The tax authority shall, within 30 days as of the receipt of such report, examine and verify the relevant documents, and issue tax registration certificates. | | 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。税务机关应当自收到申报之日起三十日内审核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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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| Section 2 Administration of Accounting Books and Supporting Vouchers | | 第二节 帐簿、凭证管理 |
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| Article 19 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。 |
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| 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。 |
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| 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。 |
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| 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 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。 |
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| 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。 |
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| 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。 |
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| Section 3 Filing Tax Returns | | 第三节 纳税申报 |
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| 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。 |
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| 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。 |
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| 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。 |
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| Chapter III Tax Collection | | 第三章 税款征收 |
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| 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。 |
The amount of agricultural taxes payable shall be assessed in accordance with the laws and administrative regulations. | |
农业税应纳税额按照法律、行政法规的规定核定。 |
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| Article 29 Except for tax authorities, tax officials and the entities and personnel entrusted by tax authorities in accordance with the law or the administrative regulations, no entity or individual may collect taxes. | | 第二十九条 除税务机关、税务人员以及经税务机关依照法律、行政法规委托的单位和人员外，任何单位和个人不得进行税款征收活动。 |
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| Article 30 Withholding agents shall fulfill their obligations of withholding or collecting taxes in accordance with the laws and administrative regulations. The tax authorities shall not impose any tax withholding or collection requirements on the entities or individuals who are not obligated to withhold or collect tax in accordance with the law or the administrative regulations. | | 第三十条 扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人，税务机关不得要求其履行代扣、代收税款义务。 |
When a withholding agent is withholding or collecting taxes in accordance with the law, the taxpayer shall not refuse to pay taxes. If the taxpayer refuses to pay taxes, the withholding agent shall promptly report the case to the tax authority for disposition. | |
扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。 |
The tax authorities shall, in accordance with the relevant provisions, pay a handling fee to withholding agents for withholding or collecting taxes. | |
税务机关按照规定付给扣缴义务人代扣、代收手续费。 |
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| Article 31 A taxpayer or withholding agent shall pay or remit taxes within the time limit prescribed in the laws or administrative regulations, or determined by the tax authority in accordance with the laws and administrative regulations. | | 第三十一条 纳税人、扣缴义务人按照法律、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期限，缴纳或者解缴税款。 |
Where a taxpayer is unable to pay taxes within a prescribed time limit because of special difficulties, he may, upon approval of the State tax bureau or local tax bureau of a province, autonomous region, municipality directly under the Central Government, defer the tax payment for a period of not more than three months. | |
纳税人因有特殊困难，不能按期缴纳税款的，经省、自治区、直辖市国家税务局、地方税务局批准，可以延期缴纳税款，但是最长不得超过三个月。 |
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| Article 32 Where a taxpayer fails to pay taxes or a withholding agent fails to remit taxes within a prescribed time limit, the tax authority shall, in addition to ordering the taxpayer or withholding agent to pay or remit the taxes within the prescribed time limit, impose a late fee at the rate of 0.05% per day of the amount of taxes in arrears, on the day the tax payment is overdue. | | 第三十二条 纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。 |
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| Article 33 A taxpayer may submit a written application for tax reduction or exemption to the tax authority in accordance with the laws and administrative regulations. | | 第三十三条 纳税人可以依照法律、行政法规的规定书面申请减税、免税。 |
Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the laws or administrative regulations. The decisions on tax reduction or exemption made by the people's governments at all local levels, the competent departments of the people's governments at all levels, entities or individuals without authorization and in violation of the laws or administrative regulations shall be null and void. The tax authorities shall not execute such decisions, and shall report to the tax authorities at the upper level. | |
减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批。地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规规定，擅自作出的减税、免税决定无效，税务机关不得执行，并向上级税务机关报告。 |
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| Article 34 When a tax authority collects taxes, it must issue tax payment receipts to the taxpayers. A withholding agent shall, when withholding or collecting taxes, issue tax withholding or collection vouchers if the taxpayer so requires. | | 第三十四条 税务机关征收税款时，必须给纳税人开具完税凭证。扣缴义务人代扣、代收税款时，纳税人要求扣缴义务人开具代扣、代收税款凭证的，扣缴义务人应当开具。 |
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| Article 35 Where a taxpayer is in any of the following circumstances, the tax authority shall have the right to assess the amount of taxes payable by the taxpayer: | | 第三十五条 纳税人有下列情形之一的，税务机关有权核定其应纳税额： |
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| (1) accounting books are not required necessarily to be established in accordance with the laws and administrative regulations; | | （一）依照法律、行政法规的规定可以不设置帐簿的； |
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| (2) accounting books are required by the laws and administrative regulations to be established but have not been established; | | （二）依照法律、行政法规的规定应当设置帐簿但未设置的； |
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| (3) a taxpayer destroys accounting books without authorization or refuses to provide information on tax payment; | | （三）擅自销毁帐簿或者拒不提供纳税资料的； |
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| (4) although accounting books have been established, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit; | | （四）虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查帐的； |
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| (5) a taxpayer who is obligated to pay taxes fails to go through tax filing procedures within a prescribed time limit and, after having been ordered by the tax authority to file tax returns within a prescribed time limit, still fails to file the tax returns within the prescribed time limit; | | （五）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的； |
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| (6) the taxation basis filed by a taxpayer is obviously much lower, and without reasonable ground. | | （六）纳税人申报的计税依据明显偏低，又无正当理由的。 |
Specific procedures and methods for tax authorities to assess the amount of taxes payable shall be stipulated by the competent tax departments under the State Council. | |
税务机关核定应纳税额的具体程序和方法由国务院税务主管部门规定。 |
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| Article 36 The receipt or payment of charges or fees in business transactions between an enterprise (or institution or site engaged in production or business operations) established in China by a foreign enterprise and its associated enterprises, shall be made at arm's length prices. Where the receipt or payment of charges or fees is not made at arm's length prices and results in a reduction of the taxable income, the tax authorities shall have the right to make reasonable adjustments. | | 第三十六条 企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用；不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的收入或者所得额的，税务机关有权进行合理调整。 |
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| Article 37 Tax authority shall assess the amount of taxes payable by a taxpayer engaged in production or business operations who does not apply for tax registration in accordance with relevant provisions or by a taxpayer temporarily engaged in business operations, and shall order them to pay taxes. Where the said taxpayer refuses to pay taxes, the tax authority may distrain his commodities or goods, the value of which shall be equivalent to the amount of taxes payable. Where the amount of taxes payable is paid after the goods or commodities have been distrained, the tax authority must immediately release the distrainment and return the distrained commodities or goods to the entity or individual. Where the amount of taxes payable is still not paid after the distrainment, the commodities or goods which have been distrained may, upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) at the county level or above, be sold by auction or sold off in accordance with the law, the proceeds from the commodities or goods sold by auction or sold off may be used to make good the amount of taxes payable. | | 第三十七条 对未按照规定办理税务登记的从事生产、经营的纳税人以及临时从事经营的纳税人，由税务机关核定其应纳税额，责令缴纳；不缴纳的，税务机关可以扣押其价值相当于应纳税款的商品、货物。扣押后缴纳应纳税款的，税务机关必须立即解除扣押，并归还所扣押的商品、货物；扣押后仍不缴纳应纳税款的，经县以上税务局（分局）局长批准，依法拍卖或者变卖所扣押的商品、货物，以拍卖或者变卖所得抵缴税款。 |
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| Article 38 Where a tax authority has grounds for deeming that a taxpayer engaged in production or business operations has any act of evading tax payment obligations, the tax authority may, prior to the prescribed date of the tax payment, order the taxpayer to pay the taxes payable within a prescribed time limit. In the event that the tax authority discovers there is obvious evidence that the taxpayer has transferred or concealed its taxable commodities, goods and other properties, or taxable income within the prescribed time limit, the tax authority may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to provide a guaranty for tax payment, the tax authority may, upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) at the county level or above, adopt the following preservative measures of taxation: | | 第三十八条 税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期之前，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保，经县以上税务局（分局）局长批准，税务机关可以采取下列税收保全措施： |
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| (1) notify in writing the banks or other financial institutions with which the taxpayer has opened an account to freeze the taxpayer's deposits of an amount equivalent to the amount of taxes payable temporarily; | | （一）书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额相当于应纳税款的存款； |
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| (2) distrain or seal up the taxpayer's taxable commodities, goods or other properties, the value of which is equivalent to the amount of taxes payable. | | （二）扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。 |
If the taxpayer makes the tax payment within the time limit as prescribed in the preceding paragraph, the tax authority must immediately release the preservative measures of taxation. If the taxpayer fails to make the tax payment at the expiration of the time limit, the tax authority may, upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) at the county level or above, notify in writing the bank or other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax from the taxpayer's deposits which have been frozen, or sell by auction or sell off in accordance with law the commodities, goods or properties which have been distrained and use the proceeds from the commodities, goods or properties sold by auction or sold off to make good the amount of taxes payable. | |
纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可以书面通知纳税人开户银行或者其他金融机构从其冻结的存款中扣缴税款，或者依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产，以拍卖或者变卖所得抵缴税款。 |
The necessary lodgings and articles of an individual and his dependent family members to make a living shall not be within the scope of the preservative measures of taxation. | |
个人及其所扶养家属维持生活必需的住房和用品，不在税收保全措施的范围之内。 |
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| Article 39 Where a taxpayer has made the tax payment within the time limit, but the tax authority fails to immediately release the preservative measures of taxation, thus causing losses to the legitimate rights and benefits of the taxpayer, the tax authority shall bear compensation liabilities. | | 第三十九条 纳税人在限期内已缴纳税款，税务机关未立即解除税收保全措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责任。 |
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| Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit taxes, or a tax payment guarantor fails to pay the guaranteed amount of taxes within the prescribed time limit, the tax authority shall order him to pay the taxes within a specified time limit. If they fail to pay the taxes within the specified time limit, the tax authority may, upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) at the county level or above, adopt the following mandatory enforcement measures: | | 第四十条 从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局（分局）局长批准，税务机关可以采取下列强制执行措施： |
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| (1) notify in writing the bank or other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of taxes from its deposits; | | （一）书面通知其开户银行或者其他金融机构从其存款中扣缴税款； |
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| (2) distrain, seal up or sell by auction or sell off in accordance with the law the commodities, goods, or other properties of the taxpayer, withholding agent or tax payment guarantor, the value of which shall be equivalent to the amount of taxes payable, and to use the proceeds from the commodities, goods or properties sold by auction or sold off to make good the amount of taxes payable. | | （二）扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产，以拍卖或者变卖所得抵缴税款。 |
At the time when the tax authority is adopting the mandatory measures, it shall adopt the relevant mandatory measures to collect the late fee which has not been paid by the taxpayer, withholding agent or tax payment guarantor. | |
税务机关采取强制执行措施时，对前款所列纳税人、扣缴义务人、纳税担保人未缴纳的滞纳金同时强制执行。 |
The necessary lodgings and articles of an individual and his dependent family members to make a living shall not be within the scope of the mandatory enforcement measures. | |
个人及其所扶养家属维持生活必需的住房和用品，不在强制执行措施的范围之内。 |
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| Article 41 The power to adopt the preservative measures of taxation or mandatory enforcement measures prescribed in Article 37, 38 and 40 shall not be exercised by any entity or individual other than the statutory tax authorities. | | 第四十一条 本法第三十七条、第三十八条、第四十条规定的采取税收保全措施、强制执行措施的权力，不得由法定的税务机关以外的单位和个人行使。 |
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| Article 42 Any of the tax authorities must adopt preservative measures of taxation or mandatory enforcement measures according to the legal authority and the legal proceedings, and shall not seal up or distrain the necessary lodgings or articles of a taxpayer himself and his dependent family members to make a living. | | 第四十二条 税务机关采取税收保全措施和强制执行措施必须依照法定权限和法定程序，不得查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品。 |
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| Article 43 Where a tax authority abuses its powers and illegally adopts preservative measures of taxation or mandatory enforcement measures, or improperly adopts preservative measures of taxation or mandatory enforcement measures, thus causing losses to the legitimate rights and interests of a taxpayer, a withholding agent or a tax payment guarantor, it shall bear compensation liabilities in accordance with the law. | | 第四十三条 税务机关滥用职权违法采取税收保全措施、强制执行措施，或者采取税收保全措施、强制执行措施不当，使纳税人、扣缴义务人或者纳税担保人的合法权益遭受损失的，应当依法承担赔偿责任。 |
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| Article 44 Where a taxpayer or his legal representative who has not paid the amount of taxes payable needs to leave China, he shall pay the taxes payable and the late fee or provide a guaranty to the tax authority before leaving the country. If the taxpayer neither pays the taxes payable and the late fee nor provides a guaranty, the tax authority may notify the exit authority to stop the taxpayer from leaving the country. | | 第四十四条 欠缴税款的纳税人或者他的法定代表人需要出境的，应当在出境前向税务机关结清应纳税款、滞纳金或者提供担保。未结清税款、滞纳金，又不提供担保的，税务机关可以通知出境管理机关阻止其出境。 |
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| Article 45 When a tax authority is collecting taxes, the taxation shall have precedence over unsecured credits unless otherwise prescribed in the law; if the event which a taxpayer has not paid the amount of tax payable happens before the taxpayer mortgages or pledges his properties or before the taxpayer's properties are retained, the taxation shall be prior to the right of mortgage, the right of pledge and the lien. | | 第四十五条 税务机关征收税款，税收优先于无担保债权，法律另有规定的除外；纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的，税收应当先于抵押权、质权、留置权执行。 |
Where a taxpayer has not paid the amount of taxes payable, and meanwhile he is imposed on a fine or confiscation of illegal proceeds upon the decision by an administrative authority, the taxation shall have precedence over the fine and the confiscation of illegal proceeds. | |
纳税人欠缴税款，同时又被行政机关决定处以罚款、没收违法所得的，税收优先于罚款、没收违法所得。 |
Tax authorities shall regularly announce the circumstances of the unpaid amount of taxes payable by taxpayers. | |
税务机关应当对纳税人欠缴税款的情况定期予以公告。 |
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| Article 46 Where a taxpayer has not paid the taxes payable but mortgages or pledges his properties, he shall state the fact of not paying the taxes payable to the mortgagee or the pledgee. The mortgagee or the pledgee may request the tax authority to provide relevant information on the taxpayer's not paying the taxes payable. | | 第四十六条 纳税人有欠税情形而以其财产设定抵押、质押的，应当向抵押权人、质权人说明其欠税情况。抵押权人、质权人可以请求税务机关提供有关的欠税情况。 |
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| Article 47 When distraining commodities, goods or other properties, the tax authority must issue a receipt for the distrained items. When sealing up commodities, goods or other properties, the tax authority must write out a list of these items. | | 第四十七条 税务机关扣押商品、货物或者其他财产时，必须开付收据；查封商品、货物或者其他财产时，必须开付清单。 |
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| Article 48 Where a taxpayer has the circumstance of merger or division, he shall report to the tax authority, and make a full payment of taxes in accordance with the law. Where the taxpayer fails to make a full payment of taxes at the time of its merger, the merged taxpayer shall continue to perform the unfinished tax payment obligations; where the taxpayer fails to make a full payment of taxes at the time of its division, the divided taxpayers shall bear joint liabilities for the unfinished tax payment obligations. | | 第四十八条 纳税人有合并、分立情形的，应当向税务机关报告，并依法缴清税款。纳税人合并时未缴清税款的，应当由合并后的纳税人继续履行未履行的纳税义务；纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。 |
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| Article 49 A taxpayer who has not paid a large amount of taxes payable shall report to the tax authority before he disposes of his immovable properties or large amount of assets. | | 第四十九条 欠缴税款数额较大的纳税人在处分其不动产或者大额资产之前，应当向税务机关报告。 |
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| Article 50 Where a taxpayer who has not paid the taxes payable causes any loss to the State taxation due to his idleness in exercising his mature credits, or waiving his mature credits, or gratuitously transferring his properties, or transferring his properties at an obviously unreasonable low price but the transferee knows the fact, the tax authority may exercise its rights of subrogation and rescission in accordance with the provisions in Article 73, 74 of the Contract Law. | | 第五十条 欠缴税款的纳税人因怠于行使到期债权，或者放弃到期债权，或者无偿转让财产，或者以明显不合理的低价转让财产而受让人知道该情形，对国家税收造成损害的，税务机关可以依照合同法第七十三条、第七十四条的规定行使代位权、撤销权。 |
Where the tax authority exercises its rights of subrogation and rescission in accordance with the preceding paragraph, the taxpayer who has not paid the taxes payable shall not be released from his tax payment obligations unperformed and the legal liabilities he shall bear. | |
税务机关依照前款规定行使代位权、撤销权的，不免除欠缴税款的纳税人尚未履行的纳税义务和应承担的法律责任。 |
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| Article 51 Once the tax authority finds that a taxpayer has paid an amount of taxes in excess of the taxes payable, the authority shall immediately refund the excess amount to the taxpayer. Where a taxpayer discovers that he has paid an amount of taxes in excess of the taxes payable within three years from the date the tax payment has been made, he may claim a refund of the excess amount of taxes from the tax authority plus the bank deposit interest of the time period. Upon examination and verification of the case, the tax authority shall immediately refund the excess amount of taxes. Where refund from the State treasury is involved, the excess amount of taxes shall be refunded in accordance with relevant laws and administrative regulations on the administration of the State treasury. | | 第五十一条 纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起三年内发现的，可以向税务机关要求退还多缴的税款并加算银行同期存款利息，税务机关及时查实后应当立即退还；涉及从国库中退库的，依照法律、行政法规有关国库管理的规定退还。 |
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| Article 52 Where a taxpayer or withholding agent fails to pay taxes or underpay taxes due to the fault of the tax authority, the tax authority may, within three years, require the taxpayer or withholding agent to pay the taxes in arrears, but they shall not impose any late fee. | | 第五十二条 因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。 |
Where a taxpayer or withholding agent fails to pay taxes or underpay taxes due to his own faults, such as making an erroneous calculation, the tax authority may, within three years, pursue the collection of the taxes in arrears and the late fee. In case of any particular circumstance, the period for pursuing the collection of the taxes in arrears may be extended to five years. | |
因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到五年。 |
For evasion of taxes, refusal to pay taxes and fraudulence of taxes, the tax authorities shall not be restricted by the period prescribed in the preceding paragraph from pursuing the collection of the taxes unpaid or underpaid, the late fee or the fraudulently obtained taxes. | |
对偷税、抗税、骗税的，税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款，不受前款规定期限的限制。 |
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| Article 53 The national taxation bureaus and local taxation bureaus shall turn over the collected amount of taxes to the State treasury, according to the scope of administration on tax collection stipulated by the State and the budget levels on the tax amount to be turned over to the State treasury, | | 第五十三条 国家税务局和地方税务局应当按照国家规定的税收征收管理范围和税款入库预算级次，将征收的税款缴入国库。 |
For any illegal act on tax payment which is found out by the auditing authority or the fiscal authority, the tax authority shall, based on the decisions or opinions of the relevant authorities, turn over in accordance with the law the amount of taxes to be collected and the late fee to the State treasury based on the budget levels on the tax amount to be turned over to the State treasury, and shall report to the relevant authority about the result in time. | |
对审计机关、财政机关依法查出的税收违法行为，税务机关应当根据有关机关的决定、意见书，依法将应收的税款、滞纳金按照税款入库预算级次缴入国库，并将结果及时回复有关机关。 |
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| Chapter IV Tax Inspection | | 第四章 税务检查 |
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| Article 54 A tax authority shall have the rights to conduct the following tax inspections: | | 第五十四条 税务机关有权进行下列税务检查： |
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| (1) to inspect a taxpayer's accounting books, supporting vouchers for the accounts, statements and the relevant information; to inspect a withholding agent's accounting books, supporting vouchers for the accounts and the relevant information in respect of the amount of taxes withheld and remitted or collected and remitted; | | （一）检查纳税人的帐簿、记帐凭证、报表和有关资料，检查扣缴义务人代扣代缴、代收代缴税款帐簿、记帐凭证和有关资料； |
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| (2) to inspect a taxpayer's taxable commodities, goods or other properties at the taxpayer's places where production or business operations are conducted and the places where goods are stored; to inspect a withholding agent's operational conditions in respect of the withholding and remittance of taxes or the collection and remittance of taxes; | | （二）到纳税人的生产、经营场所和货物存放地检查纳税人应纳税的商品、货物或者其他财产，检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况； |
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| (3) to order a taxpayer or withholding agent to provide the documents, evidentiary materials and information relating to the payment of taxes or the amount of taxes withheld and remitted or collected and remitted; | | （三）责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税款有关的文件、证明材料和有关资料； |
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| (4) to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances relating to the payment of taxes or the amount of taxes withheld and remitted or collected and remitted; | | （四）询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况； |
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| (5) to inspect supporting documents, vouchers and information relating to the taxable commodities, goods or other properties transported by consignment or sent by post by a taxpayer at railway stations, docks, airports, postal services and the branches thereof; | | （五）到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、邮寄应纳税商品、货物或者其他财产的有关单据、凭证和有关资料； |
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| (6) upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) at the county level or above, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with the bank or other financial institution, by the nationally uniform permit for the inspection of deposit accounts; when investigating a case in violation of tax laws, a tax authority may, upon approval of the commissioner of a tax bureau (or a sub-bureau thereof) of a city divided into districts or an autonomous prefecture or a level above, inquire about the savings and deposits of the suspects in the case. The information obtained by tax authorities through inquiry shall not be used for purposes other than taxation. | | （六）经县以上税务局（分局）局长批准，凭全国统一格式的检查存款帐户许可证明，查询从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款帐户。税务机关在调查税收违法案件时，经设区的市、自治州以上税务局（分局）局长批准，可以查询案件涉嫌人员的储蓄存款。税务机关查询所获得的资料，不得用于税收以外的用途。 |
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| Article 55 Where a tax authority finds that the taxpayer has any act of evading tax payment obligations, and has obvious evidence that the taxpayer has transferred or concealed its taxable commodities, goods and other properties, or taxable income, when conducting a tax inspection on the tax payment of a taxpayer engaged in production or business operations during the past tax payment period in accordance with the law, the authority may adopt preservative measures of taxation or mandatory enforcement measures in accordance with the approved scope of power prescribed in this Law. | | 第五十五条 税务机关对从事生产、经营的纳税人以前纳税期的纳税情况依法进行税务检查时，发现纳税人有逃避纳税义务行为，并有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，可以按照本法规定的批准权限采取税收保全措施或者强制执行措施。 |
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| Article 56 Taxpayers or withholding agents must accept the tax inspections by the tax authorities in accordance with the law, provide the facts accurately and the relevant information, and shall not refuse to cooperate with the authority or conceal any facts. | | 第五十六条 纳税人、扣缴义务人必须接受税务机关依法进行的税务检查，如实反映情况，提供有关资料，不得拒绝、隐瞒。 |
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| Article 57 When the tax authority makes tax inspections in accordance with the law, it shall have the right to investigate relevant entities and individuals about the information of the taxpayers, withholding agents and other parties relating to tax payment and taxes withheld and remitted or collected and remitted. The relevant entities or individuals shall be obligated to truthfully provide the relevant information and evidentiary materials to the tax authority. | | 第五十七条 税务机关依法进行税务检查时，有权向有关单位和个人调查纳税人、扣缴义务人和其他当事人与纳税或者代扣代缴、代收代缴税款有关的情况，有关单位和个人有义务向税务机关如实提供有关资料及证明材料。 |
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| Article 58 When investigating a tax case in violation of the law, the tax authority may record, tape-record, video-tape, photograph and reproduce the relevant information and material in respect of the case. | | 第五十八条 税务机关调查税务违法案件时，对与案件有关的情况和资料，可以记录、录音、录像、照相和复制。 |
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| Article 59 When making tax inspection, the officials of the tax authorities shall produce tax inspection identity cards and tax inspection notices, and shall be responsible for maintaining confidentiality for the persons under investigation; where such an official does not produce any tax inspection identity card or tax inspection notice, the party that is to be inspected shall have the right to refuse the inspection. | | 第五十九条 税务机关派出的人员进行税务检查时，应当出示税务检查证和税务检查通知书，并有责任为被检查人保守秘密；未出示税务检查证和税务检查通知书的，被检查人有权拒绝检查。 |
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| Chapter V Legal Liabilities | | 第五章 法律责任 |
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| Article 60 The tax authority shall order a taxpayer to correct any of the following acts committed by the taxpayer within a time limit, and may impose a fine of not more than 2,000 Yuan on the taxpayer. If the case is serious, the tax authority may impose a fine with the amount from 2,000 Yuan to 10,000 Yuan on the taxpayer: | | 第六十条 纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款： |
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| (1) failure to apply for tax registration, or change or cancellation of tax registration within a prescribed time limit; | | （一）未按照规定的期限申报办理税务登记、变更或者注销登记的； |
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| (2) failure to establish or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the provisions; | | （二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的； |
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| (3) failure to report the financial and accounting systems, the financial and accounting methods or the accounting software to the tax authority for future reference in accordance with the provisions; | | （三）未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查的； |
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| (4) failure to report all of his bank accounts to the tax authority in accordance with relevant provisions; | | （四）未按照规定将其全部银行帐号向税务机关报告的； |
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| (5) failure to install and use the tax-control facilities in accordance with relevant provisions, or damaging the tax-control facilities or altering them without authorization. | | （五）未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装置的。 |
Where a taxpayer does not apply for tax registration, he shall be ordered by the tax authority to correct his act; where the taxpayer does not correct his act within a prescribed time limit, the tax authority may ask the administrative authority for industry and commerce to revoke his business license. | |
纳税人不办理税务登记的，由税务机关责令限期改正；逾期不改正的，经税务机关提请，由工商行政管理机关吊销其营业执照。 |
Where a taxpayer does not use the tax registration certificates in accordance with the provisions, or if he lends, alters, damages, trades or forges the tax registration certificates, he shall be imposed on a fine with the amount from 2,000 Yuan to 10,000 Yuan; if the case is serious, he shall be imposed on a fine with the amount from 10,000 Yuan to 50,000 Yuan. | |
纳税人未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、伪造税务登记证件的，处二千元以上一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。 |
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| Article 61 Where a withholding agent fails to establish and maintain accounting books for the taxes withheld and remitted or collected and remitted, or fails to maintain supporting vouchers for the accounts in respect of the taxes withheld and remitted or collected and remitted in accordance with the relevant provisions, the tax authority shall order the withholding agent to correct the act within a time limit, and may impose a fine of not more than 2,000 Yuan on the withholding agent; if the case is serious, the tax authority may impose a fine with the amount from 2,000 Yuan to 5,000 Yuan on the withholding agent. | | 第六十一条 扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上五千元以下的罚款。 |
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| Article 62 Where a taxpayer fails to file tax returns or submit the information on tax payment within a prescribed time limit or a withholding agent fails to furnish reporting schedules on the taxes withheld and remitted or collected and remitted or fails to submit the relevant information to the tax authority within the prescribed time limit, the tax authority shall order the taxpayer or withholding agent to correct the acts within the prescribed time limit and may impose a fine of not more than 2,000 Yuan on the taxpayer or withholding agent; if the case is serious, the tax authority may impose a fine with the amount from 2,000 Yuan to 10,000 Yuan on the taxpayer or withholding agent. | | 第六十二条 纳税人未按照规定的期限办理纳税申报和报送纳税资料的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，可以处二千元以上一万元以下的罚款。 |
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| Article 63 "Evasion of tax" means that a taxpayer forges, revises, conceals or destroys without authorization the accounting books or supporting vouchers for the accounts, or overstates expenses or does not state or understates income in accounting books, or refuses to file tax returns after having been notified by the tax authority to do so or files fraudulent tax returns, does not pay or underpays the taxes payable. For a taxpayer who evades taxes, the tax authority shall pursue the payment of the taxes unpaid or underpaid, the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid or underpaid; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第六十三条 纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。 |
Where a withholding agent fails to pay or underpays the taxes which have been withheld or collected by the means specified in the preceding paragraph, the tax authority shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid or underpaid; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | |
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。 |
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| Article 64 Where a taxpayer or a withholding agent works out fraudulent taxation basis, he shall be ordered by the tax authority to correct his acts and be imposed on a fine of 50,000 Yuan or less. | | 第六十四条 纳税人、扣缴义务人编造虚假计税依据的，由税务机关责令限期改正，并处五万元以下的罚款。 |
Where a taxpayer does not file tax returns, or does not pay or underpays the taxes payable, the tax authority shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid or underpaid. | |
纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。 |
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| Article 65 Where a taxpayer fails to pay the taxes payable, or hinders the tax authority from pursuing the payment of the taxes unpaid by means of transferring or concealing the properties, the tax authority shall pursue the payment of the taxes unpaid and the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第六十五条 纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。 |
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| Article 66 For anyone who fraudulently obtains tax refund for export from the State by fraudulently declaring the commodities he produces or operates as export goods or by other deceptive means, the payment of the refunded tax which has been fraudulently obtained shall be pursued by the tax authority, and a fine shall be imposed on him (the amount of the fine shall be the amount of tax fraudulently obtained but it shall not be more than five times of this amount); if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第六十六条 以假报出口或者其他欺骗手段，骗取国家出口退税款的，由税务机关追缴其骗取的退税款，并处骗取税款一倍以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。 |
For anyone who fraudulently obtains tax refund for export from the State, the tax authority may suspend its work on the tax refund for export within the prescribed period. | |
对骗取国家出口退税款的，税务机关可以在规定期间内停止为其办理出口退税。 |
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| Article 67 In the case of refusal to pay taxes, which means the refusal to pay taxes by using violence or menace, the tax authority shall pursue the payment of the taxes the taxpayer refused to pay and the late fee, the taxpayer's criminal liabilities shall be investigated in accordance with the law. If the case is slight and the acts do not constitute an offence, the tax authority shall pursue the payment of the taxes the taxpayer refused to pay and the late fee, and impose a fine of the amount of taxes the taxpayer refused to pay, but it shall not be more than five times of this amount. | | 第六十七条 以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款、滞纳金外，依法追究刑事责任。情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、滞纳金，并处拒缴税款一倍以上五倍以下的罚款。 |
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| Article 68 Where a taxpayer or withholding agent which has been ordered by the tax authority to pay, within a prescribed time limit, the amount of taxes which should be paid or remitted but have not been paid or have been underpaid within the time limit, fails to pay the amount of taxes within the time limit, the tax authority may, in addition to pursuing the payment of the amount of taxes the taxpayer or withholding agent has failed to pay or underpaid by the mandatory measures as prescribed in Article 40 of this Law, impose a fine of 50% or more of the amount of taxes which have not been paid or underpaid but not more than five times of the said amount. | | 第六十八条 纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第四十条的规定采取强制执行措施追缴其不缴或者少缴的税款外，可以处不缴或者少缴的税款百分之五十以上五倍以下的罚款。 |
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| Article 69 Where a withholding agent fails to withhold or collect the taxes which should have been withheld or collected, the tax authority shall pursue the payment of taxes from the taxpayer, and impose a fine on the withholding agent with the amount from 50% to five times of the amount of taxes which should have been withheld or collected. | | 第六十九条 扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。 |
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| Article 70 Where a taxpayer or a withholding agent evades, refuses or impedes by other means the inspections by the tax authority, the tax authority shall order the taxpayer to correct his acts, and may impose a fine of 10,000 Yuan or less; if the case is serious, a fine with the amount from 10,000 Yuan to 50,000 Yuan shall be imposed. | | 第七十条 纳税人、扣缴义务人逃避、拒绝或者以其他方式阻挠税务机关检查的，由税务机关责令改正，可以处一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。 |
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| Article 71 Where invoices are printed illegally in violation of the provisions prescribed in Article 22 of this Law, the tax authority shall destroy the invoices which have been illegally printed, confiscate the illegal proceeds and the tools for printing the false invoices, and impose a fine with the amount from 10,000 Yuan to 50,000 Yuan. If such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第七十一条 违反本法第二十二条规定，非法印制发票的，由税务机关销毁非法印制的发票，没收违法所得和作案工具，并处一万元以上五万元以下的罚款；构成犯罪的，依法追究刑事责任。 |
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| Article 72 Where a taxpayer engaged in production or business operations or a withholding agent has any of the illegal acts on tax payment prescribed in this Law, and refuses to accept the dispositions by the tax authority, the tax authority may take over the invoices from the taxpayer or cease selling invoices to him. | | 第七十二条 从事生产、经营的纳税人、扣缴义务人有本法规定的税收违法行为，拒不接受税务机关处理的，税务机关可以收缴其发票或者停止向其发售发票。 |
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| Article 73 Where the bank or other financial institution with which a taxpayer or a withholding agent has opened an account refuses the tax authority to inspect, in accordance with the law, the taxpayer's or withholding agent's deposit account, or refuses to execute the decision made by the tax authority on freezing deposits or withholding taxes, or assists the taxpayer or withholding agent in transferring deposits after receiving written notice from the tax authority, thus causing loss of taxes, the tax authority shall impose a fine on the bank or institution with the amount from 100,000 Yuan to 500,000 Yuan, and a fine on the officials in charge who are directly responsible and other officials directly responsible with the amount from 1,000 Yuan to 10,000 Yuan. | | 第七十三条 纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款帐户，或者拒绝执行税务机关作出的冻结存款或者扣缴税款的决定，或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款，造成税款流失的，由税务机关处十万元以上五十万元以下的罚款，对直接负责的主管人员和其他直接责任人员处一千元以上一万元以下的罚款。 |
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| Article 74 Any of the administrative penalties prescribed in this Law with the amount of fine to be 2,000 Yuan or less may be decided by tax stations. | | 第七十四条 本法规定的行政处罚，罚款额在二千元以下的，可以由税务所决定。 |
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| Article 75 The tax authorities and judicial authorities shall turn over the gains from fines and confiscation on taxes to the State treasury by the budget levels on the taxes that should be turned over to the State treasury. | | 第七十五条 税务机关和司法机关的涉税罚没收入，应当按照税款入库预算级次上缴国库。 |
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| Article 76 Where a tax authority violates the provisions by modifying the scope of administration on tax collection or a budget level on the taxes that should be turned over to the State treasury without authorization, he shall be ordered to correct its acts within a time limit, and the officials in charge who are directly responsible and other officials directly responsible shall be subject to such administrative sanctions as demotion and dismission from their posts in accordance with the law. | | 第七十六条 税务机关违反规定擅自改变税收征收管理范围和税款入库预算级次的，责令限期改正，对直接负责的主管人员和其他直接责任人员依法给予降级或者撤职的行政处分。 |
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| Article 77 Where a taxpayer or a withholding agent has any of the acts prescribed in Article 63, 65, 66, 67, 71 of this Law and is suspected to have committed an offence, the tax authority shall hand over the case to the judicial authority in accordance with the law, and the criminal liabilities shall be investigated. | | 第七十七条 纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条、第六十七条、第七十一条规定的行为涉嫌犯罪的，税务机关应当依法移交司法机关追究刑事责任。 |
Where a tax official commits fraudulence for selfish purposes, and does not hand over the case that should be handed over to the judicial authority for investigation of criminal liabilities, his criminal liabilities shall be investigated if the case is serious. | |
税务人员徇私舞弊，对依法应当移交司法机关追究刑事责任的不移交，情节严重的，依法追究刑事责任。 |
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| Article 78 Where anyone collects taxes without being entrusted by a tax authority in accordance with the law, the collector shall be ordered to return the collected properties, and shall be subject to administrative sanctions or administrative penalties in accordance with the law; if such acts cause any loss to the legitimate rights and interests of other people, the collector shall bear compensation liabilities in accordance with the law; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第七十八条 未经税务机关依法委托征收税款的，责令退还收取的财物，依法给予行政处分或者行政处罚；致使他人合法权益受到损失的，依法承担赔偿责任；构成犯罪的，依法追究刑事责任。 |
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| Article 79 Where a tax authority or a tax official seals up or distrains necessary lodgings or articles of an individual taxpayer and his dependent family members to make a living, the tax authority or tax official shall be ordered to return the said lodgings or articles, and shall be subject to administrative sanctions; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第七十九条 税务机关、税务人员查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品的，责令退还，依法给予行政处分；构成犯罪的，依法追究刑事责任。 |
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| Article 80 Where a tax official colludes with a taxpayer or withholding agent, or instigates or assists them to commit the acts specified in Article 63, 65, 66 of this Law, and such acts constitute an offence, criminal liabilities of the tax official shall be investigated in accordance with the law. If such acts do not constitute an offence, administrative sanctions shall be imposed on the tax official in accordance with the law. | | 第八十条 税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条规定的行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。 |
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| Article 81 Where a tax official takes advantage of his position and power to accept or extort properties of a taxpayer or withholding agent, or to seek other unjustifiable benefits, and such acts constitute an offence, criminal liabilities of the tax official shall be investigated in accordance with the law. If such acts do not constitute an offence, administrative sanctions shall be imposed on the tax official in accordance with the law. | | 第八十一条 税务人员利用职务上的便利，收受或者索取纳税人、扣缴义务人财物或者谋取其他不正当利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。 |
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| Article 82 Where tax officials commit fraudulence for selfish purposes or neglect their duties and fail to collect or under collect the taxes payable, thus causing enormous losses in the tax revenue of the State, and such acts constitutes an offence, criminal liabilities of the tax officials shall be investigated in accordance with the law; if such acts do not constitute an offence, administrative sanctions shall be imposed on the tax officials in accordance with the law. | | 第八十二条 税务人员徇私舞弊或者玩忽职守，不征或者少征应征税款，致使国家税收遭受重大损失，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。 |
Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall be removed from taxation posts and be subject to administrative sanctions in accordance with the law. | |
税务人员滥用职权，故意刁难纳税人、扣缴义务人的，调离税收工作岗位，并依法给予行政处分。 |
Where a tax official retaliates against the taxpayers, withholding agents or other exposure makers (informers) who make charges against or exposures of his acts in violation of tax laws or tax disciplines, he shall be subject to administrative sanctions; if such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | |
税务人员对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其他检举人进行打击报复的，依法给予行政处分；构成犯罪的，依法追究刑事责任。 |
Where a tax official violates the laws or administrative regulations by intentionally over evaluating or under evaluating the taxation output of agricultural taxes, thus causing the taxes over collected or under collected, infringing upon the legitimate rights and interests of the farmers or damaging State benefits, and such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law; if such acts do not constitute an offence, administrative sanctions shall be imposed on the tax official in accordance with the law. | |
税务人员违反法律、行政法规的规定，故意高估或者低估农业税计税产量，致使多征或者少征税款，侵犯农民合法权益或者损害国家利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。 |
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| Article 83 Anyone who violates the laws or administrative regulations by collecting taxes in advance, postponing the collection of taxes or apportioning taxes, he shall be ordered by the authority at the upper level or the administrative oversight authority to correct his acts. The officials in charge who are directly responsible and other officials directly responsible shall be subject to administrative sanctions. | | 第八十三条 违反法律、行政法规的规定提前征收、延缓征收或者摊派税款的，由其上级机关或者行政监察机关责令改正，对直接负责的主管人员和其他直接责任人员依法给予行政处分。 |
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| Article 84 Where decisions regarding the collection and cessation of taxes or, the reduction, exemption or refund of taxes, or the payment of taxes underpaid, or decisions in conflict with other tax laws or administrative regulations have been made without authorization and in violation of the laws or administrative regulations, these decisions shall be revoked in accordance with this Law. In addition, the amount of taxes underpaid shall be collected and the amount of taxes over collected shall be refunded. The administrative liabilities of the officials in charge who are directly responsible and other officials directly responsible shall also be investigated by the authorities at the upper level. If such acts constitute an offence, criminal liabilities shall be investigated in accordance with the law. | | 第八十四条 违反法律、行政法规的规定，擅自作出税收的开征、停征或者减税、免税、退税、补税以及其他同税收法律、行政法规相抵触的决定的，除依照本法规定撤销其擅自作出的决定外，补征应征未征税款，退还不应征收而征收的税款，并由上级机关追究直接负责的主管人员和其他直接责任人员的行政责任；构成犯罪的，依法追究刑事责任。 |
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| Article 85 Where any tax official, when collecting taxes or investigating and disposing of a case in violation of tax laws, does not withdraw in accordance with this Law, the officials in charge who are directly responsible and other officials directly responsible shall be subject to administrative sanctions. | | 第八十五条 税务人员在征收税款或者查处税收违法案件时，未按照本法规定进行回避的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。 |
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| Article 86 For anyone who shall be subject to administrative penalties due to his act of violating tax laws or administrative regulations, if such an act has not been found within five years, he shall no longer be subject to administrative penalties. | | 第八十六条 违反税收法律、行政法规应当给予行政处罚的行为，在五年内未被发现的，不再给予行政处罚。 |
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| Article 87 Where any of the officials in charge who are directly responsible or other officials directly responsible fails to maintain confidentiality for the taxpayers, withholding agents or exposure makers in accordance with this Law, such an official shall be subject to administrative sanctions imposed by his working entity or the relevant entity in accordance with the law. | | 第八十七条 未按照本法规定为纳税人、扣缴义务人、检举人保密的，对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。 |
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| Article 88 If any tax dispute between the tax authority and a taxpayer, withholding agent or tax payment guarantor occurs, the taxpayer, withholding agent or tax payment guarantor must first pay or remit the taxes and the late fee in accordance with the decision on tax payment made by the tax authority, or provide corresponding guaranty, and then after may, apply for an administrative reconsideration in accordance with the law. If they object to the decision made after the administrative reconsideration, they may bring a suit in the people's court in accordance with the law. | | 第八十八条 纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保，然后可以依法申请行政复议；对行政复议决定不服的，可以依法向人民法院起诉。 |
Where a party concerned objects to a sanction decision made by the tax authority or to the mandatory measures or measures of taxation by the authority, he may apply for an administrative reconsideration in accordance with the law or bring a suit in the people's court in accordance with the law. | |
当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的，可以依法申请行政复议，也可以依法向人民法院起诉。 |
If the party concerned neither applies for an administrative reconsideration of the sanction decision made by the tax authority or brings a suit in the people's court within a prescribed time limit nor complies with the sanction decision, the tax authority which made the sanction decision may adopt the enforcement measures prescribed in Article 40 of this Law, or apply to the people's court for enforcement of the decision. | |
当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉、又不履行的，作出处罚决定的税务机关可以采取本法第四十条规定的强制执行措施，或者申请人民法院强制执行。 |
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| Chapter 6 Supplementary Provisions | | 第六章 附则 |
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| Article 89 A taxpayer or withholding agent may appoint a tax agent to handle his tax matters on its behalf. | | 第八十九条 纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。 |
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| Article 90 Specific measures on the administration of collection of cultivated land usage tax, deed tax, agricultural tax and animal husbandry tax shall be separately formulated by the State Council. | | 第九十条 耕地占用税、契税、农业税、牧业税征收管理的具体办法，由国务院另行制定。 |
The administration of collection of customs duty and taxes collected by the Customs on behalf of the tax authorities shall be implemented in accordance with relevant provisions prescribed in laws or administrative regulations. | |
关税及海关代征税收的征收管理，依照法律、行政法规的有关规定执行。 |
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| Article 91 If the provisions of the relevant tax treaties or agreements concluded between the People's Republic of China and foreign countries are in conflict with the provisions of this Law, the relevant matters shall be handled in accordance with the treaties or agreements. | | 第九十一条 中华人民共和国同外国缔结的有关税收的条约、协定同本法有不同规定的，依照条约、协定的规定办理。 |
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| Article 92 If the provisions of the tax laws promulgated prior to the enforcement of this Law are in conflict with the provisions of this Law, the provisions of this Law shall be abided by. | | 第九十二条 本法施行前颁布的税收法律与本法有不同规定的，适用本法规定。 |
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| Article 93 The detailed rules for the implementation of this Law shall be formulated by the State Council in accordance with this Law. | | 第九十三条 国务院根据本法制定实施细则。 |
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| Article 94This Law shall come into force as of May 1, 2001. | | 第九十四条 本法自２００１年５月１日起施行。 |
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