税收征收管理法 英文文档格式.docx

税收征收管理法 英文文档格式.docx

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20010501　颁布单位：

全国人大常委会

　　OrderofthePresidentofthePeople'

sRepublicofChina

　　No.49

　　TheLawofthePeople'

sRepublicofChinaontheAdministrationofTaxCollection,revisedandadoptedbytheStandingCommitteeoftheNinthNationalPeople'

sCongressofthePeople'

sRepublicofChinaatits21stMeetingonApril28,2001,isherebypromulgatedandshallgointoeffectasofMay1,2001.

　　JiangZemin

　　PresidentofthePeople'

　　April28,2001

　　（Adoptedatthe27thMeetingoftheStandingCommitteeoftheSeventhNationalPeople'

sCongressonSentiment4,1992,amendedinaccordancewiththeDecisiononAmendingtheLawofthePeople'

sRepublicofChinaontheAdministrationofTaxCollectionmadebytheStandingCommitteeoftheEighthNationalPeople'

sCongressatits12thMeetingoftheStandingCommitteeoftheNinthNationalPeople'

sCongressonApril28,2001）

　　Contents

　　ChapterIGeneralProvisions

　　ChapterIITaxAdministration

　　Section1TaxRegistration

　　Section2AdministrationofAccountingBooksandVouchers

　　Section3TaxDeclaration

　　ChapterIIITaxCollection

　　ChapterIVTaxInspection

　　ChapterVLegalResponsibility

　　ChapterVISupplementaryProvisions

　　ChapterI

　　GeneralProvisions

　　Article1ThisLawisenactedforthepurposeofstandardizingtaxcollectionandpayment,ensuringthetaxrevenuesoftheState,protectingthelegitimaterightsandinterestsoftaxpayersandpromotingeconomicandsocialdevelopment.

　　Article2TheadministrationoftaxcollectioninrespectofalltaxestobecollectedbythetaxauthoritiesinaccordancewithlawshallbegovernedbythisLaw.

　　Article3Theimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxandpaymentofdelinquenttaxshallbegovernedbytheprovisionsofrelevantlaws;

wheretheStateCouncilisauthorizedbylawtoformulaterelevantregulations,theprovisionsofrelevantadministrativeregulationsformulatedbytheStateCouncilshallapply.

　　Nounitsincludinggovernmentdepartmentsorindividualsmay,inviolationoflawsoradministrativeregulations,makedecisionsregardingtheimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxorpaymentofdelinquenttax,oranyotherdecisionwhichisincontraventionwithlawsoradministrativeregulationsgoverningtaxcollection.

　　Article4Unitsandindividualsthatobligatedtopaytaxasprescribedbylawsoradministrativeregulationsaretaxpayers.

　　Unitsandindividualsthatareobligatedtowithholdandremittaxorcollectandremittaxasprescribedbylawsoradministrativeregulationsarewithholdingagents.

　　Taxpayersandwithholdingagentsshallpaytaxorwithholdandremitorcollectandremittaxinaccordancewiththeprovisionsofrelevantlawsoradministrativeregulations.

　　Article15ThecompetentdepartmentfortaxationundertheStateCouncilshallbeinchargeoftheadministrationoftaxcollectionthroughoutthecountry,ThenationaltaxbureausandthelocaltaxbureausinvariousplacesshalladministertaxcollectionrespectivelywithinthelimitssetbytheStateCouncil.

　　Thelocalpeople'

sgovernmentsatvariouslevelsshallstrengthentheirleadershipoverorcoordinationoftheadministrationoftaxcollectionwithintheirrespectiveadministrativeregions,andsupportthetaxauthoritiesinperformingouttheirdutiesinaccordancewithlaw,calculatingtheamountsoftaxestobepaidaccordingtothestatutorytaxratesandcollectingtaxesinaccordancewithlaw.

　　Thedepartmentsandunitsconcernedshallsupportandassistthetaxauthoritiesinperformingtheirdutiesinaccordancewithlaw.

　　Nounitsorindividualsmayobstructthetaxauthoritiesfromperformingtheirdutiesinaccordancewithlaw.

　　Article6TheState,inaplannedway,equipsthetaxauthoritiesatvariouslevelswithmoderninformationtechnology,enhancesthemodernizationoftheinformationsystemforadministrationoftaxcollection,andestablishesandimprovesainformation-sharingsystemamongtaxauthoritiesandotheradministrativedepartmentsofthegovernments.

　　Taxpayers,withholdingagentsandotherunitsconcernedshall,inaccordancewithrelevantStateregulations,providethetaxauthoritieswithtruthfulinformationrelatingtopaymentoforwithholdingandremittanceorcollectionandremittanceoftax.

　　Article7Thetaxauthoritiesshallextensivelydisseminatethelawsandadministrativeregulationsontaxcollection,popularizeknowledgeabutpaymentoftaxandprovide,freeofcharge,thetaxpayerswithconstancyrelatingtopaymentoftax.

　　Article8TaxpayersandwithholdingagentsshallhavetherighttoapproachthetaxauthoritiesforinformationabouttheprovisionsoftheStatelawsandadministrativeregulationsontaxcollectionandinformationrelatingtotheproceduresofpaymentoftax.

　　Taxpayersandwithholdingagentsshallhavetherighttorequestthetaxauthoritiestokeeptheirinformationconfidential.Thetaxauthoritiesshalldosoinaccordancewithlaw.

　　Taxpayersshall,inaccordancewithlaw,havetherighttoapplyfortaxreduction,taxexemptionandrefundoftax.

　　Withregardtothedecisionsmadebytaxauthorities,taxpayersandwithholdingagentsshallhavetherighttoarguetheircasesanddefendthemselves;

theyshall,inaccordancewithlaw,havetherighttoapplyforadministrativereconsideration,takeadministrativeproceedings,requestStatecompensation,etc.

　　Taxpayersandwithholdingagentsshallhavetherighttoaccusetaxauthoritiesandofficialsoftheirviolationoflawsandrulesofdisciplineandreportsuchviolations.

　　Article9Taxauthoritiesshouldenhancetheleveloftheircontingents,inordertoimprovethepoliticalandvocationalqualityofthetaxofficials.

　　Taxauthoritiesandofficialsshallimplementlawsimpartially,devotethemselvestotheirduties,behonestandupright,treatpeoplepolitely,servethemwithcivility,respectandprotecttherightsoftaxpayersandwithholdingagentsand,inaccordancewithlaw,acceptsupervision.

　　Notaxofficialsmayextortortakebribes,engageinmalpracticesforpersonalgain,neglecttheirduties,orfailtocollect,orundercollecttheamountoftaxpayable;

normaytheyabusetheirpowertoovercollecttaxordeliberatelycreatedifficultiesfortaxpayersorwithholdingagents.

　　Article10Taxauthoritiesatvariouslevelsshallestablishandimproveasystemforinternalrestrictionandsupervision.

　　Thetaxauthoritiesathigherlevelsshall,inaccordancewithlaw,exercisesupervisionoverthelaw-enforcementactivitiesconductedbytheauthoritiesatlowerlevels.

　　Taxauthoritiesatvariouslevelsshallconductinspectiontoseethattheirstaffmembersareimplementinglawsandadministrativeregulationsandobservethenormsforincorruptibilityandself-discipline.

　　Article11Thefunctionsandresponsibilitiesoftheofficialsofthetaxauthoritiesinchargeoftaxcollection,management,internalcheckingoradministrativereconsiderationshallbeexplicitlydefinedandshallbeseparatefromeachotherandmutuallyrestrained.

　　Article12Anytaxofficialwho,incollectingtaxesorinvestigatingandhandingcasesofviolationoflawsontaxcollecting,isaninterestedpartyinrelationtothetaxpayersorwithholdingagentsorthesaidcases,shallwithdraw.

　　Article13Everyunitorindividualshallhavetherighttoreportanyviolationsofthelawsandadministrativeregulationsontaxcollection.Theauthoritiesreceivingsuchreportandtheauthoritiesresponsibleforinvestigatingandganglingthecaseshallmaintainconfidentialityinrespectoftheaccuser.Thetaxauthoritiesconcernedshallgranttheaccuserrewardsinaccordancewithrelevantregulations.

　　Article14ThetaxauthoritiesmentionedinthisLawrefertothetaxbureausatvariouslevelsandtheirsub-bureausandtaxstationsaswellasthetaxinstitutionswhichareestablishedinaccordancewiththeregulationsoftheStateCouncilandarepubliclyannounced.

　　ChapterII

　　Section1

　　TaxRegistration

　　Article15Enterprises,thebranchesandthesitesengagedinproductionorbusinessoperationsestablishedbyenterprisesinotherplaces,industrialandcommercialhouseholdsandinstitutionsengagedinproductionorbusinessoperation（hereinafterallreferredtoastaxpayersengagedinproductionorbusinessoperations）shall,within30daysfromthedatethebusinesslicenseisobtained,applytothetaxauthoritiesfortaxregistrationbypresentingtherelevantdocuments.Thetaxauthoritiesshall,within30daysfromthedatetheapplicationisreceived,issuethetaxregistrationcertificateuponexaminationandverificationofthedocuments.

　　Theadministrativedepartmentsforindustryandcommerceshallkeepthetaxauthoritiesregularlyinformedoftheirhandlingofregistrationandissuingofbusinesslicensesuponexamination.

　　TheitemsfortaxregistrationbytaxpayersandwithholdingagentsotherthanthosespecifiedinthefirstparagraphofthisArticleandthemeasuresinthisregardshallbeformulatedbytheStateCouncil.

　　Article16Whenataxpayerengagedinproductionorbusinessoperationsintendstomakeanychangeintheitemsoftaxregistration,heshall,within30daysfromthedatehecompletestheformalitiesforsuchchangeinthebusinessregistrationwiththeadministrativedepartmentsforindustryandcommerceorbeforehesubmitstothesaiddepartmentanapplicationforcancellationofbusinessregistration,applytothetaxauthoritiesforthechangein