| 【时 效 性】 | 有效 | 【颁布日期】 | 2001-04-28 |
| 【颁布单位】 | 第九届全国人民代表大会常务委员会/中华人民共和国主席 | 【实施日期】 | 2001-05-01 |
| 【法规层次】 | 法律及有关法律问题的决定 | 【文 号】 | 主席令〔2001〕49号 |
| 【首选类别】 | 国家基本法规 | 【次选类别】 | |
| 【其它类别】 | 【其它类别】 | ||
| 【关 键 字】 | 关于修改〈中华人民共和国税收征收管理法〉的决定 | ||
（1992年
根据1995年
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
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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：
（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；
（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；
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。
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。
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。
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：
（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；
（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。
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。
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。
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。
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：
（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；
（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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
（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；
（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；
（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；
（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；
（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；
（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。
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。
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。
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。
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。
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。
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：
（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；
（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；
（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；
（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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
Law on Administration ofTaxation of the People's Republic of China
（Adopted by the 27th Session of the Standing Committee of the SeventhNational People's Congress on September 4, 1992.
Amendedin accordance with the Decision of the 12th Session of the StandingCommittee of the Eighth National People's Congress on February 28, 1995《Concerning Amending the Law on Administration of Taxation of thePeople's Republic of China》
Amended by the 21st Session ofthe Standing Committee of the Ninth National People's Congress on April 28,2001）
Order of the President of thePeople's Republic of China No. 49
TheLaw on Administration of Taxation of the People's Republic of China isamended and adopted by the 21st Session of the Standing Committee ofthe Ninth National People's Congress on April 28, 2001. The amended Lawon Administration of Taxation of the People's Republic of China ishereby promulgated and shall enter into force on May 1, 2001.
President of the People's Republic of China
Chapter VI Supplementary Provisions
Forthe purposes of strengthening administration of taxation, regulatingtax collection and payment behaviors, ensuring the tax revenue of theState, protecting the legitimate rights and interests of taxpayers, andpromoting the economic and social development, this Law is enacted.
This Law applies to administration of taxation imposed by taxauthorities according to law.
Commencement,cessation, reduction, exemption, rebate and supplement of taxes shallbe governed by the provisions of law, or by the provisions ofadministrative regulations formulated by the State Council in case theState Council is authorized by law to formulate such regulations.
Withoutauthorization, no organ, unit or individual may, in violation of theprovisions of laws and administrative regulations, come to a decisionon commencement, cessation, reduction, exemption, rebate or supplementof a tax or any other decision contradicting laws and administrativeregulations on taxation.
A unit or an individual being liable to a tax as required by laws andadministrative regulations is cited as the taxpayer.
Aunit or an individual being liable to a tax withholding and remittanceor a tax collection and remittance as required by laws andadministrative regulations is cited as the withholding agent.
Taxpayersor withholding agents must pay the amount of tax or withhold and remitor collect and remit the amount of tax in accordance with theprovisions of laws and administrative regulations.
Thecompetent tax department of the State Council shall take charge of thework of administration of taxation throughout the country. The Statetax bureaus and local tax bureaus in all localities shall administertaxation within their respective spheres of administration laid down bythe State Council.
Localpeople's governments at all levels shall strengthen their leadershipand coordination towards administration of taxation within theirrespective administrative areas. They shall support tax authorities inperforming duties according to law, in computing the amount of taxaccording to the statutory tax rate and in collecting tax according tolaw.
All departments and units concerned shall support and assist taxauthorities in performing duties according to law.
No units or individuals may obstruct tax authorities performing dutiesaccording to law.
TheState shall, in a planned manner, equip all tax authorities with moderninformation technology, strengthen the modernization of the informationsystem for administration of taxation, and establish and improve theinformation-sharing system between tax authorities and otheradministrative authorities of the government.
Taxpayers,withholding agents and other units concerned shall provide authenticinformation about tax payment, withholding and remittance andcollection and remittance to tax authorities in accordance with therelevant provisions of the State.
Taxauthorities shall widely publicize laws and administrative regulationson taxation, popularize tax knowledge, and provide taxpayers with freeconsulting services on taxation.
Taxpayersand withholding agents are entitled to get from tax authorities theprovisions of laws and administrative regulations on taxation of theState and information about tax payment procedures.
Taxpayersand withholding agents are entitled to request tax authorities topreserve secrecy with regard to all matters relating to taxpayers andwithholding agents. Tax authorities shall respond according to law.
Taxpayers enjoy the right to apply for reduction, exemption or rebate oftax according to law.
Taxpayersand withholding agents enjoy the right of audience and the right ofpetition on the decisions of tax authorities, and enjoy such rightsaccording to law as applying for administrative reconsideration,initiating an administrative action or requesting for the Stateindemnity.
Taxpayersand withholding agents are entitled to charge or accuse tax authoritiesor tax officers committing illegal or irregular acts.
Tax authorities shall reinforce the force of tax officers and improvetheir political and professional qualities.
Taxauthorities and tax officers must execute laws impartially, devotethemselves to duties, be clean and honest, act politely, servetaxpayers in a civilized manner, respect and protect the rights oftaxpayers and withholding agents, and accept supervision according tolaw.
Notax officer may ask for or take bribe, practice favoritism orirregularity, neglect duties, or fail to collect or under-collect theamount of tax payable; or abuse powers to over-collect the amount oftax or deliberately create difficulties for taxpayers or withholdingagents.
Tax authorities at all levels shall establish and improve their internalsystems of restriction, supervision and management.
Taxauthorities at the higher level shall supervise the law executionactivities of tax authorities at the lower level according to law.
Taxauthorities at all levels shall supervise and inspect the execution oflaws, administrative regulations and rules of self-discipline andhonesty by their members.
Theduties of officers in charge of collection, administration, auditingand administrative reconsideration of tax authorities shall be defineddefinitely, and shall be separated and constrained one another.
Taxofficers shall withdraw from tax collection and investigation oftax-related violation cases if they have an interested relation withtaxpayers, withholding agents or violation cases.
Allunits and individuals are entitled to report any act violating laws oradministrative regulations on taxation. Authorities receiving suchreports or being responsible for investigation shall preserve secrecywith regard to all matters relating to the reporters. Tax authoritiesshall reward and praise the reporters according to the provisions.
Forthe purposes of this Law, tax authorities mean the tax bureaus,sub-bureaus and offices at all levels as well as tax organizationsestablished and made public according to the regulations of the StateCouncil.
Within30 days following receipt of the business license and by presentingrelevant certifications, an enterprise, its branch in any other place,its site of production or business operation, an individualbusinessman, or an institution engaged in production or businessoperation （hereinafter cited as the taxpayer engaging in production or businessoperation）shallapply for tax registration to the tax authority. The latter shallcomplete examination and issue the certificate of tax registrationthereto within 30 days following receipt of the application.
Administrativeauthorities for industry and commerce shall provide tax authorities theinformation about business license registration and issuance at aregular interval.
TheState Council shall formulate the range and measures for taxregistration and tax-withholding registration of taxpayers andwithholding agents who are not covered in the first paragraph of thisArticle.
Ifhaving a change in tax registration, the taxpayer engaging inproduction or business operation shall apply to the tax authority forchange or cancellation of tax registration by presenting relevantcertifications and within 30 days following completion of change ofregistration by the administrative authority for industry and commerceor before applying cancellation of registration to the administrativeauthority for industry and commerce.
Taxpayersengaging in production or business operation shall, in accordance withthe relevant provisions of the State and by presenting theircertificate of tax registration, open their basic deposit accounts andother deposit accounts with banks or other financial institutions, andreport all of their account numbers to tax authorities.
Banksand other financial institutions shall bring the numbers of certificateof tax registration into the accounts of taxpayers engaging inproduction or business operation, and the account numbers of taxpayersengaging in production or business operation into their certificate oftax registration.
Whentax authorities inquire about the accounts of taxpayers engaging inproduction or business operation according to law, banks and otherfinancial institutions concerned shall render assistance.
Taxpayersshall use the certificate of tax registration as required by thecompetent tax department of the State Council. No certificate of taxregistration may be lent, tampered, damaged, destroyed, sold, bought orforged.
Taxpayersand withholding agents shall set up account books in accordance withrelevant laws and administrative regulations as well as the provisionsof the competent financial and tax departments of the State Council,and shall keep accounts and conduct accounting pursuant to lawful andvalid documents.
Taxpayersengaging in production or business operation shall submit theirfinancial and accounting systems, financial and accounting treatmentmethods and accounting software to tax authorities for the record.
Whenthe financial or accounting system or treatment method of a taxpayer orwithholding agent contradicts the tax-related provisions of the StateCouncil or the competent financial or tax department of the StateCouncil, his amount of tax payable, withheld, collected or remittedshall be computed in accordance with the tax-related provisions of theState Council or the competent financial or tax department of the StateCouncil.
Taxauthorities are the competent organs of invoices and are responsiblefor administration and supervision over the printing, acquiring,issuing, obtaining, keeping, recovering and destroying of invoices.
Inpurchasing and selling commodities, providing and accepting services orengaging in other business activities, units and individuals shallissue, use and obtain invoices according to the provisions.
The State Council shall formulate the measures for administration ofinvoices.
Specialinvoices for value-added tax shall be printed by the enterprisesdesignated by the competent tax department of the State Council. Otherinvoices shall be printed by the enterprises designated respectively bythe State tax bureaus and local tax bureaus of provinces, autonomousregions or municipalities directly under the Central Government inaccordance with the provisions of the competent tax department of theState Council.
Without designation of the tax authority specified in the precedingparagraph, no person may print invoices.
TheState popularizes the active use of tax control tools according to theneeds of administration of taxation. Taxpayers shall be equipped withand use tax control tools according to the provisions. Withoutapproval, they may not damage, destroy or alter tax control tools.
Taxpayersengaging in production or business operation and withholding agentsmust keep account books, accounting documents, tax payment receipts andother relevant materials in accordance with the period of time setforth by the competent financial or tax department of the StateCouncil.
Noaccount books, accounting documents, tax payment receipts or otherrelevant materials may be forged, altered or damaged or destroyedwithout approval.
Withinthe period of declaration and upon the items set forth by theprovisions of laws and administrative regulations or determined by thetax authority according to the provisions of laws and administrativeregulations, a taxpayer must authentically accomplish declaration oftax, submit the tax return, financial and accounting statements andother materials required by the tax authority according to actualneeds.
Withinthe period of submission and upon the items set forth by the provisionsof laws and administrative regulations or determined by the taxauthority according to the provisions of laws and administrativeregulations, a withholding agent must authentically submit statementson tax withholding and remittance, collection and remittance and otherrelevant materials required by the tax authority according to actualneeds.
Taxpayersor withholding agents may accomplish declaration of tax or submitstatements on tax withholding and remittance or collection andremittance directly to tax authorities, and may employ mail, datainterchange or other manners for the above-mentioned declaration orsubmission according to the provisions.
Withapproval of the tax authority, a taxpayer or withholding agent beingunable to accomplish declaration of tax or to submit statements on taxwithholding and remittance or collection and remittance as scheduledmay be extended the period of declaration or submission.
Ataxpayer or withholding agent being approved to extend the period ofdeclaration or submission according to the provisions of the precedingparagraph shall prepay the tax within the period of tax payment inaccordance with the actual amount of tax paid in the preceding periodor the amount of tax determined by the tax authority, and shallcomplete the tax settlement within the approved period of extension.
Taxauthorities shall collect taxes in accordance with the provisions oflaws and administrative regulations, and may not commence or cease tocollect, over-collect, under-collect, collect in advance, defer tocollect or apportion any tax in violation of the provisions of laws andadministrative regulations.
Theamount of agricultural tax payable shall be assessed in accordance withthe provisions of laws and administrative regulations.
Excepttax authorities, tax collectors and units and persons empowered by taxauthorities in accordance with laws and administrative regulations, nounits or individuals may engage in tax collection activities.
Withholdingagents shall fulfill their duties of tax withholding and collection inaccordance with the provisions of laws and administrative regulations.No tax authority may demand the duties of tax withholding andcollection from a unit or an individual having no such duties accordingto the provisions of laws and administrative regulations.
Taxpayersmay not refuse withholding agents in fulfilling their duties of taxwithholding and collection according to law. If a taxpayer refuses, thewithholding agent shall promptly report the matter to the taxauthority.
Taxauthorities shall pay the service fee to withholding agents for taxwithholding and collection in accordance with the provisions.
Taxpayersor withholding agents shall pay or remit tax within the period setforth by the provisions of laws and administrative regulations ordetermined by tax authorities in accordance with the provisions of lawsand administrative regulations.
Withapproval of a State tax bureau or local tax bureau of the province,autonomous region or municipality directly under the CentralGovernment, a taxpayer being unable to pay tax within the set perioddue to special difficulty may defer his tax payment. Such deferment,however, may not exceed three months.
Whena taxpayer fails to pay tax within the set period or a withholdingagent fails to remit tax within the set period, the tax authority shallorder him to pay or remit tax within a given time limit. Concurrently,it shall collect a daily fine for delayed payment or remittanceequivalent to 0.00005 of the tax unpaid or not remitted from the datethe tax payment or remittance becomes due.
Taxpayersmay, in a written form, apply for reduction or exemption of tax inaccordance with the provisions of laws and administrativeregulations.
Applicationsfor reduction or exemption of tax must be examined and approved by theorgans for examining and approving reduction or exemption of tax setforth by laws and administrative regulations. Decisions on reduction orexemption of tax made by local people's governments at any level,competent departments of local people's governments at any level, unitsor individuals in violation of the provisions of laws or administrativeregulations shall be void and invalid. Tax authorities may not executesuch decisions and shall report them to tax authorities at the higherlevel.
Whencollecting taxes, tax authorities must issue the tax payment receipt totaxpayers. When withholding or collecting taxes, withholding agentsshall issue the tax withholding or collection certificate to taxpayersif the latter asks for.
Tax authorities are entitled to assess the amount of tax payable of thefollowing taxpayers:
1. Taxpayers are permitted not to set up account books by the provisionsof laws and administrative regulations;
2.Taxpayers are required to set up account books by the provisions oflaws and administrative regulations but they fail to do so;
3. Without approval, taxpayers destroy account books or refuse toprovide tax-related documents;
4.Taxpayers have set up account books but their accounts are in disorderor cost records, income vouchers and expense vouchers are incomplete,thus making it difficult to audit the accounts;
5.Taxpayers having the obligations of tax payment fail to accomplishdeclaration of tax within the set period of time, and fail to respondas scheduled after they are ordered by tax authorities; or
6. Taxpayers declare the tax basis that is obviously low withoutjustified reasons.
Thecompetent tax department of the State Council shall formulate theconcrete procedures and methods for tax assessment by taxauthorities.
Enterprisesor organizations and sites set up in the territory of China by foreignenterprises to engage in production and business operation and theirassociated enterprises shall collect and pay prices and expenses fortheir business transactions according to the business transactionsamong independent enterprises. If they fail to do so as required withthe intention of reduction of their taxable revenue or income, taxauthorities are entitled to make reasonable adjustment.
Iftaxpayers engaging in production or business operation fail toaccomplish tax registration according to the provisions or taxpayersengage in temporary business operation, tax authorities shall assesstheir amount of tax payable and order them to pay the amount of tax. Ifthey refuse to pay, tax authorities may hold in custody theircommodities or goods of a value equivalent to the amount of taxpayable. If the amount of tax payable is paid after the custody, taxauthorities must remove the custody in time and return the commoditiesor goods in custody. If the amount of tax payable is still not paidafter the custody, the commodities or goods in custody shall beauctioned or sold according to law upon approval of the commissioner ofthe tax bureau （
Whentax authorities have grounds to believe that taxpayers engaging inproduction or business operation have tax evasion acts, they may, priorto the set period of tax payment, order the said taxpayers to pay theamount of tax payable within a given time limit. When tax authoritiesdiscover that taxpayers have obvious signs of transferring orconcealing taxable commodities, goods or other properties, or taxableincomes within the given time limit, they may order the said taxpayersto provide security for tax payment. If the said taxpayers are unableto provide such security, tax authorities may take the following taxpreservative measures with approval of the commissioner of the taxbureau （or sub-bureau）at or above the county level:
1.Informing in writing the banks or other financial institutions withwhich taxpayers have opened their accounts to freeze an amount ofdeposits equivalent to the amount of tax payable; or
2.Holding in custody or sealing the taxpayers' commodities, goods orother property of a value equivalent to the amount of tax payable.
Aftertaxpayers pay the amount of tax within the time limit set in thepreceding paragraph, tax authorities must immediately remove the taxpreservative measures. If a taxpayer fails to pay the amount of taxwithin the said time limit, the tax authority may, with approval of thecommissioner of the tax bureau （sub-bureau
Housingand necessities needed by the daily life of individuals and theirsupported dependents shall not fall into the scope of the taxpreservative measures.
Taxauthorities shall be liable for losses of the legitimate interests oftaxpayers caused by their failure of immediate removal of taxpreservative measures after taxpayers have paid the amount of taxwithin the set time limit.
If,within the set period, a taxpayer engaging in production or businessoperation or a withholding agent fails to pay or remit the amount oftax, or a surety for tax payment fails to pay the guaranteed amount oftax, the tax authority shall order him to pay or remit the amount oftax within a given time limit. If the said taxpayer, agent or suretyfails to pay the amount within the given time limit, the tax authoritymay, with approval of the commissioner of the tax bureau
1.Informing in writing his opening bank or any other financialinstitution to withhold and remit the amount of tax from hisdeposits;
2.Holding in custody, sealing up, auctioning or selling according to lawthe commodities, goods or other property of a value equivalent to theamount of tax payable, and using the proceeds from auction or sales tooffset the amount of tax.
Thetax authority shall, at the time when taking the compulsory executionmeasures, impose compulsorily a fine for delayed payment not yet paidby the taxpayer, withholding agent or surety for tax payment listed inthe preceding paragraph.
Housingand necessities needed by the daily life of individuals and theirsupported dependents shall not fall into the scope of compulsorymeasures.
Thepowers to take tax preservative measures and compulsory executionmeasures set forth in Articles 37, 38 and 40 of this Law may not beexercised by units or individuals other than tax authorities prescribedby law.
Taxauthorities must comply with the limits of power and proceduresprescribed by law in taking tax preservative measures and compulsoryexecution measures, and may not seal up or hold in custody housing andnecessities needed by taxpayers or their supported dependents.
Taxauthorities shall be liable for losses of the legitimate rights oftaxpayers, withholding agents or sureties for tax payment caused bytheir power abuse in taking tax preservative measures or compulsoryexecution measures illegally or inappropriately.
Ataxpayer failing to pay tax or his legal representative shall, ifdesiring to go abroad, pay the full amount of tax payable and the fullamount of fine, or provide a security for tax payment to the taxauthority before his leaving. If he fails to do so, the tax authoritymay inform the exit administration authority to prevent his leaving.
Unlessotherwise provided by law, tax collection by tax authorities shall bepriority than the non-mortgaged creditor's right. When the amount oftax defaulted by a taxpayer occurs before the taxpayer creates mortgageor hypothecation with his property or before the property of thetaxpayer is placed under lien, tax collection shall be priority thanthe execution of the mortgage right, hypothecation right and lienright.
Ifa taxpayer owing tax is fined and confiscated of his illegal income bythe administrative organ, tax collection shall be priority than thefine and confiscation.
Tax authorities shall make regular announcements on defaulted taxpayment by taxpayers.
Ataxpayer owing tax shall inform the mortgage right holder andhypothecation right holder about his tax default when he uses hisproperty to create mortgage or hypothecation. The mortgage right holderand hypothecation right holder may request the tax authority to provideinformation about the tax default of the taxpayer.
Whenholding in custody commodities, goods and other properties, taxauthorities must issue receipts. When sealing up commodities, goods andother properties, they must issue a detailed list.
Ataxpayer having such circumstances as merger or split shall report itto the tax authority and pay his full amount of tax according to law.If a taxpayer fails to pay his full amount of tax at the time ofmerger, the taxpayer after the merger shall continue to perform theobligations of tax payment not yet honored. If a taxpayer fails to payhis amount of tax at the time of split, the taxpayer after the splitshall bear joint and several responsibilities in honoring theobligations of tax payment not yet made.
Beforehis disposal of his immovable estate or large amount of assets, thetaxpayer owing a large amount of tax shall report it to the taxauthority.
Ifa taxpayer owing tax fails to execute his creditor's right due, orwaives his creditor's right due, or transfers without charge hisproperty, or transfers his property at an obviously unreasonable price,and the transferee knows about the circumstance, thus causing a loss tothe State's tax revenue, the tax authority may, in accordance with theprovisions of Article 73 or 74 of the Contract Law, perform theabrogation right or the cancellation right.
Whenthe tax authority performs the abrogation right or the cancellationright pursuant to the provisions of the preceding paragraph, it shallnot waive the taxpayer's tax payment obligations not yet performed andlegal responsibility that ought to be borne.
Ifa taxpayer has paid an amount in excess of the amount of tax payable,the tax authority shall rebate it without delay once found. If thetaxpayer finds his over-payment within three years from the date of taxsettlement, he may request a rebate from the tax authority of theoverpaid part from the tax plus interest accruing from deposits of thesame term, and the tax authority shall, after examination, rebate itwithout delay. If the rebate involves returns from the State Treasury,the rebate shall be granted according to the provisions of laws andadministrative regulations on administration of State Treasury.
If,due to the reasons of the tax authority, a taxpayer or withholdingagent fails to pay tax or underpays tax, the tax authority may, withinthree years, demand the taxpayer or withholding agent to supplement thetax in arrears, but it may not impose the fine for delayed payment.
If,due to the faults of a taxpayer or withholding agent such asmiscalculation, the taxpayer or withholding agent fails to pay orunderpays tax, the tax authority may pursue for the amount of tax inarrears and the fine for delayed payment within three years. Underspecial circumstances, the period for pursuing for tax payment may beextended to five years.
Incase of tax evasion, tax revolt and tax cheating, tax authorities shallnot be restricted by the time limitation set forth in the precedingparagraph in pursuing for payment of tax unpaid or underpaid, the finefor delayed payment or amount of tax so cheated.
Statetax bureaus and local tax bureaus shall turn taxes collected into theState Treasury in accordance with the scope on administration andcollection of tax and the budgetary and treasury debit levels of taxesset by the State.
Withregard to tax-related violation cases discovered according to law bythe audit organs and finance organs, tax authorities shall, accordingto the decisions and opinions of relevant organs, turn over the amountof tax and fine for delayed payment receivable into the State Treasuryaccording to the treasury debit and budgetary levels, and notify therelevant organs timely of the results.
Tax authorities are entitled to --
1.inspect the taxpayers' account books, accounting documents, statementsand relevant materials, and the withholding agents' account books,accounting documents and relevant materials in respect of the amount oftax withheld, collected and remitted;
2.inspect taxpayers' taxable commodities, goods or other properties atthe taxpayers' sites where production or business operations areconducted and places where goods are stored, and the withholdingagents' operating conditions relating to tax withholding, collectionand remittance;
3.order the taxpayers and withholding agents to provide documents, proofsand information pertaining to tax payment or the amount of taxwithheld, collected and remitted;
4.inquire the taxpayers and withholding agents on matters and particularsrelevant to the tax payment or the amount of tax withheld, collectedand remitted;
5.inspect the taxpayers' bills, vouchers and relevant materialspertaining to the taxable commodities, goods or other properties atstations, docks, airports, postal enterprises and their branch officesconsigned for transportation or mail;
6. with approval of the commissioner of the tax bureau
Thetax authority which, in inspecting into the tax payment in previous taxperiods by a taxpayer engaging in production or business operation,finds that the said taxpayer has an act of dodging his obligation oftax payment and obvious signs indicating that he transfers or concealshis taxable commodities, goods or any other property or taxable income,may take the tax preservative measures or compulsory execution measuresaccording to the limit of power of approval specified in this Law.
Taxpayersand withholding agents must accept tax inspections imposed according tolaw by tax authorities, truthfully report the information, providerelevant documents, and may not refuse or conceal them.
Atthe time of tax inspection according to law, tax authorities areentitled to inquire relevant units and individuals about tax payment ortax withholding, collection and remittance by taxpayers, withholdingagents or other parties concerned. The units and individuals concernedare obligated to truthfully provide relevant information and documentsto tax authorities.
Atthe time of investigating cases concerning violation of tax laws, taxauthorities may take notes of, tape-record, video-record, photographand duplicate relevant information and documents related to thecases.
Whenofficers appointed by the tax authority carry out tax inspections, theyshall produce the permits for tax inspection and the notification fortax inspection, and shall be obligated to keep secret for the partybeing inspected. If they fail to do so, the parties being inspectedhave the right to refuse them.
Underany of the following circumstances, the tax authority shall order thetaxpayer concerned to make corrections within a given time limit andmay impose a fine not exceeding 2,000 yuan or a fine exceeding 2,000yuan but not exceeding 10,000 yuan if the circumstance is serious:
1. The taxpayer fails to accomplish tax registration, changeregistration or cancellation registration within the set period;
2. The taxpayer fails to establish or keep account books or to keepaccounting documents and relevant materials as required;
3.The taxpayer fails to submit his financial or accounting system,financial or accounting treatment method or accounting software to thetax authority for reference as required;
4. The taxpayer fails to report all his bank account numbers to the taxauthority as required; or
5. The taxpayer fails to install and use tax control tools as required,or damages or alters tax control tools without approval.
Ifa taxpayer fails to accomplish tax registration, the tax authorityshall order him to make corrections within a given time limit; if hefails to respond as scheduled, the administrative authority forindustry and commerce shall revoke his business license upon request bythe tax authority.
Ifa taxpayer fails to use the tax registration certificate as required orlends, tampers, damages, buys, sells or forges the tax registrationcertificate, a fine exceeding 2,000 yuan but not exceeding 10,000 yuanshall be imposed thereon; and if the circumstance is serious, a fineexceeding 10,000 yuan but not exceeding 50,000 yuan shall be imposedthereon.
Ifa withholding agent fails to establish or keep account books for taxwithholding and remittance or tax collection and remittance, or failsto keep accounting documents and relevant materials for tax withholdingand remittance or tax collection and remittance, the tax authorityshall order him to make corrections within a given time limit and mayimpose a fine not exceeding 2,000 yuan or a fine exceeding 2,000 yuanbut not exceeding 5,000 yuan if the circumstance is serious.
Ifa taxpayer fails to accomplish declaration of tax or to submit taxpayment materials within the set period, or a withholding agent failsto submit statements on tax withholding, collection and remittancewithin the set period, the tax authority shall order him to makecorrections within a given time limit and may impose a fine notexceeding 2,000 yuan or a fine exceeding 2,000 yuan but not exceeding10,000 yuan if the circumstance is serious.
Failureof payment or underpayment of the amount of tax payable by taxpayers bymeans of forging, altering, concealing or destroying without approvalaccount books or accounting documents, or overstating expenses oromitting or understating incomes in the account books, or refusing tofile declaration of tax after notification by tax authorities, orfiling unauthentic declaration of tax, shall be regarded as taxevasion. If a taxpayer commits tax evasion, the tax authority shallseek the payment of amount of tax unpaid or underpaid as well as a finefor delayed payment, and concurrently impose a fine exceeding 50% ofbut not exceeding five times the amount of tax unpaid or underpaid. Ifhis act constitutes a crime, he shall be demanded for criminalresponsibility according to law.
Ifa withholding agent fails to remit or under-remit the amount of taxalready withheld or collected by resorting to the means listed in thepreceding paragraph, the tax authority shall seek the remittance ofamount of tax not remitted or under-remitted as well as the fine fordelayed payment, and concurrently may impose a fine exceeding 50% butnot exceeding fives times of the amount of tax not remitted orunder-remitted. If his act constitutes a crime, he shall be demandedfor criminal responsibility according to law.
Ifa taxpayer or withholding agent falsifies tax basis, the tax authorityshall order him to make corrections within a given time limit andimpose a fine not exceeding 50,000 yuan.
Ifa taxpayer fails to make declaration of tax, fails to pay or underpaysthe amount of tax payable, the tax authority shall seek the payment ofthe amount of tax unpaid or underpaid as well as the fine for delayedpayment, and concurrently impose a fine exceeding 50% of but notexceeding fives times the amount of tax unpaid or underpaid.
Ifa taxpayer who has not paid the tax due, resorts to means oftransferring or concealing property to obstruct the tax authority fromseeking the payment of the amount of tax payable in arrears, the taxauthority shall seek the payment of the amount of tax payable as wellas the fine for delayed payment, and concurrently impose a fineexceeding 50% of but not exceeding five times the amount of taxpayable. If his act constitutes a crime, he shall be demanded forcriminal responsibility according to law.
Ifa taxpayer, by means of false declaration of exports or other deceitfulmeans, cheats export tax rebates from the State, the tax authorityshall seek the payment of the amount of tax rebates so cheated andconcurrently impose a fine exceeding one times but not exceeding fivetimes the amount of tax rebates so cheated. If his act constitutes acrime, he shall be demanded for criminal responsibility according tolaw.
Withregard to those cheating for export tax rebates from the State, taxauthorities may suspend to offer export tax rebates for them within theprescribed period.
Taxpayersrefusing to pay taxes by means of violence or coercion shall beregarded as tax revolt, and shall be pursued for the payment of amountof tax refused to pay and the fine for delayed payment by taxauthorities. In addition, their criminal responsibility shall bedemanded for according to law. If the circumstance is light and nocrime is constituted, tax authorities shall pursue for the payment ofamount of tax refused to pay and the fine for delayed payment andconcurrently, shall impose a fine exceeding one times but not exceedingfive times the amount of tax so refused.
Ifa taxpayer or withholding agent fails to pay or underpays the amount oftax payable or amount of tax that should be remitted within the setperiod, and still fails to pay at the expiration of the given timelimit after the tax authority orders him to pay within a given timelimit, the tax authority may, in addition to adopting the compulsoryexecution measures for payment of the amount of tax unpaid or underpaidspecified in Article 40 of this Law, also impose a fine exceeding 50%of but not exceeding five times the amount of tax not paid orunderpaid.
Ifa taxpayer or withholding agent escapes from, refuses or obstructs inother means inspection by the tax authority, the latter shall order himto make corrections and may impose a fine not exceeding 10,000 yuan. Ifthe circumstance is serious, it may impose a fine exceeding 10,000 yuanbut not exceeding 50,000 yuan.
Ifanyone, in violation of the provisions of Article 22 of this Law,illegally prints invoices, the tax authority shall destroy all invoicesillegally printed, confiscate illegal proceeds and tools involved, andconcurrently shall impose a fine exceeding 10,000 yuan but notexceeding 50,000 yuan. If the act constitutes a crime, criminalresponsibility shall be demanded according to law.
Ifa taxpayer engaging in production or business operation or awithholding agent has an act against taxation prescribed by this Lawand refuses to accept penalty by the tax authority, the latter mayretrieve his invoices or stop issuing invoices thereto.
Ifthe opening bank or other financial institution with which a taxpayeror withholding agent has opened account refuses the tax authority tocheck, according to law, the deposit account of the taxpayer orwithholding agent, or refuses to enforce the decision made by the taxauthority to freeze his deposits or amount of tax withheld, or afterreceiving a written notification from the tax authority, helps thetaxpayer or withholding agent to transfer deposits, thus causing a lossof amount of tax, the tax authority may impose a fine exceeding 100,000yuan but not exceeding 500,000 yuan, and impose a fine exceeding 1,000yuan but not exceeding 10,000 yuan on the principal person directlyliable and other persons directly liable.
Ifthe amount of fine involved in administrative penalties mentioned inthis Law does not exceed 2,000 yuan, it may be decided by the taxoffice.
Incomesfrom tax-related fines by tax authorities and judicial organs shall beturned over into the State Treasury according to the level of thetreasury entry and budgetary level of amount of tax.
Ifa tax authority, in violation of the provisions, alters the scope ofadministration of taxation and the treasury entry and budgetary levelwithout approval, it shall be ordered to make corrections within agiven time limit, and the principal person directly liable and otherpersons directly liable shall be given administrative penalties such asdemotion or removal from post.
Ifa taxpayer or withholding agent has any suspected criminal actmentioned in Article 63, 65, 66, 67 or 71 of this Law, the taxauthority shall transfer it, according to law, to the judicial organ todemand for criminal responsibility.
Ifa tax officer commits irregularities for favoritism by failing totransfer a case to the judicial organ that should been transferred todemand criminal responsibility according to law, and if thecircumstance is serious, criminal responsibility shall be demandedaccording to law.
Ifanyone collects tax without authorization by the tax authority, heshall be ordered to return the amount collected and be givenadministrative sanctions or penalties. If his act causes a loss oflegitimate rights and interests of another person, he shall be liablefor compensation according to law. If his act constitutes a crime,criminal responsibility shall be demanded according to law.
Atax authority or tax officer that seals up or distrains personalhousing or necessities of a taxpayer or that to support the life ofdependents shall be ordered to return them and be given administrativesanctions according to law. If a crime is constituted, criminalresponsibility shall be demanded according to law.
Atax officer shall, if colluding with a taxpayer or withholding agent,instructing or assisting the taxpayer or withholding agent to commit anact mentioned in Article 63, 65 or 66 of this Law, be demanded forcriminal responsibility according to law if a crime is constituted; andif no crime is constituted, shall be given administrative sanctions.
Ifa tax officer, by making use of his/her position, accepts or seeksproperty from taxpayers or withholding agents or seeks otherunjustified interests, thus constituting to a crime, criminalresponsibility shall be demanded according to law; if it does notconstitute a crime, administrative sanctions shall be given theretoaccording to law.
Ifa tax officer commits irregularities for favoritism or neglects his/herduties, fails to collect or under-collect amount of tax payable, thuscausing a serious loss in State tax revenue and constituting a crime,criminal responsibility shall be demanded according to law; if it doesnot constitute a crime, administrative sanctions shall be given theretoaccording to law.
Ifa tax officer abuses his/her power, intentionally creates difficultiesfor taxpayers or withholding agents, he/she shall be removed fromtaxation post and be given administrative sanctions according to law.
Ifa tax officer seeks revenge against a taxpayer or withholding agent orother tip provider who accuses or reports on acts violating the taxlaw, administrative sanctions shall be given thereto; if a crime isconstituted, criminal responsibility shall be demanded according tolaw.
Ifa tax officer, in violation of the provisions of laws andadministrative regulations, intentionally overestimates orunderestimates the taxable output for agricultural tax, leading toover-collection or under-collection of amount of tax and thusinfringing up the legitimate rights of farmers or state interests,criminal responsibility shall be demanded according to law if a crimeis constituted; and administrative sanctions shall be given thereto ifit does not constitute a crime.
Ifa tax authority, in violation of the provisions of laws andadministrative regulations, collects in advance, delays the collectionor appropriates amount of tax, the superior organ or the administrativesupervisory organ shall order it to make corrections, and giveadministrative sanctions to the principal person directly liable orother persons directly liable according to law.
Ifanyone, in violation of the provisions of laws and administrativeregulations, makes a decision, without authorization, on thecommencement, suspension, reduction, exemption, rebate or supplement oftax or other decisions contradicting tax laws and administrativeregulations, in addition to revoking the decision made withoutauthorization according to the provisions of this Law, the amount oftax not collected but ought to be collected shall be collected, theamount of tax collected but not ought to be collected shall bereturned, and the organ at the higher level shall investigate theadministrative responsibility of the principal person directly liableand other persons directly liable; and if a crime is constituted,criminal responsibility shall be demanded according to law.
Ifa tax officer, at the time of collecting tax or investigating a caseviolating the tax law, fails to withdraw therefrom according to theprovisions of this Law, administrative sanctions shall be given to theprincipal person directly liable and other persons directly liableaccording to law.
Anact violating laws and administrative regulations on taxation thatshall be penalized administratively shall not be subject to anyadministrative penalties if it is not discovered within five years.
Ifany matter relating to a taxpayer, withholding agent or reporter doesnot be preserved secrecy in accordance with the provisions of this Law,the principle person directly liable and other persons directly liableshall be given administrative sanctions by their employing unit orrelevant units according to law.
Whenhaving a dispute with the tax authority, the taxpayer, withholdingagent or surety of tax payment must pay or remit the amount of tax andthe fine for delayed payment or provide a full security according tothe decision of the tax authority. After doing so, the party concernedmay apply for administrative reconsideration according to law. Theparty disagreeing with the decision of administrative reconsiderationmay initiate an action before a people's court according to law.
Aparty disagreeing with the penalty decision, compulsory executionmeasures or tax preservative measures made by the tax authority mayapply for administrative reconsideration according to law, and may alsoinitiate an action before a people's court according to law.
Inthe event of a party failing both to apply for administrativereconsideration or to initiate an action before a people's court withinthe time limit, and to comply with the penalty decision made by the taxauthority, the tax authority that makes the penalty decision may adoptthe compulsory execution measures specified in Article 40 of this Law,or may apply to a people's court for compulsory enforcement.
Taxpayers or withholding agents may empower tax agents for theirtax-related affairs on behalf of them.
Concretemeasures for administration of collection of the farmland-use tax, deedtax, agricultural tax and animal husbandry tax shall be formulatedseparately by the State Council.
Administrationof collection of the Customs duties and taxes collected by Customsauthorities on behalf of tax authorities shall be governed according tothe relevant provisions of laws and administrative regulations.
Incase where any tax-related treaty or agreement concluded by thePeople's Republic of China with a foreign country contains theprovisions differing from those of this Law, the provisions of the saidtreaty or agreement shall govern.
Incase of a conflict between the provisions of any tax-related law beforeentry into force of this Law and those of this Law, the provisions ofthis Law shall apply.
Subject to this Law, the State Council shall formulate the detailedrules for its implementation.