中华人民共和国税收征收管理法英文版Law of the PRC on the Administration of Tax Collection.docx

中华人民共和国税收征收管理法英文版Law of the PRC on the Administration of Tax Collection.docx

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中华人民共和国税收征收管理法英文版LawofthePRContheAdministrationofTaxCollection

烟台大学法学院

法律硕士张川方

中华人民共和国税收征收管理法

LawofthePRContheAdministrationofTaxCollection

No.49OrderofthePresidentofthePRC

TheLawofthePRContheAdministrationofTaxCollection,theamendmentofwhichadoptedatthe21stMeetingoftheStandingCommitteeoftheNinthNationalPeople’sCongressofthePRConApril28th,2001,isherebypromulgatedandshallgointoeffectasofMay1st,2001.

JiangZemin,PresidentofthePRC

April28th,2001

LawofthePRContheAdministrationofTaxCollection

（Adoptedatthe27thMeetingoftheStandingCommitteeoftheSeventhNationalPeople'sCongressonSeptember4th,1992

AmendedinaccordancewiththeDecisiononAmendingtheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollectionmadeatthe12thMeetingoftheStandingCommitteeoftheEighthNationalPeople'sCongressonFebruary28th,1995

Revisedatthe21stMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonApril28,2001）

C-IGeneralProvisions

Article1

ThisLawisenactedforthepurposeofstrengtheningtheadministrationoftaxcollection,standardizingtaxcollectionandpayment（税收征收和缴纳）,ensuringthetaxrevenue（税收收入）oftheState,protectingthelegitimaterightsandinterestsoftaxpayersandpromotingeconomicandsocialdevelopment.

Article2

Theadministrationoftaxcollectioninrespectofalltaxestobecollectedbythetaxauthorities（税务机关）inaccordancewithlawshallbegovernedbythisLaw.

Article3

（1）Theimposition（开征）oftax,thecessation（停征）thereof,taxreduction,taxexemption,refundoftax（退税）andpaymentofdelinquenttax（补税）shallbegovernedbytheprovisionsofrelevantlaws;wheretheStateCouncilisauthorizedbylawtoformulaterelevantregulations,theprovisionsofrelevantadministrativeregulationsformulatedbytheStateCouncilshallapply.

（2）Noorgans,unitsorindividualsmay,inviolationoflawsoradministrativeregulations,makewithoutauthorization（擅自）decisionsregardingtheimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxorpaymentofdelinquenttax,oranyotherdecisionwhichisincontraventionwith（相抵触）lawsoradministrativeregulationsgoverningtaxcollection.

Article4

（1）Unitsandindividualsthatareobligatedtopaytaxasprescribedbylawsoradministrativeregulationsaretaxpayers（纳税人）.

（2）Unitsandindividualsthatareobligatedtowithholdandremittax（代扣代缴税款）orcollectandremittax（代收代缴税款）asprescribedbylawsoradministrativeregulationsarewithholdingagents（扣缴义务人）.

（3）Taxpayersandwithholdingagentsshallpaytaxorwithholdandremitorcollectandremittaxinaccordancewiththeprovisionsofrelevantlawsoradministrativeregulations.

Article5

（1）Thecompetentdepartmentfortaxation（税务主管部门）undertheStateCouncilshallbeinchargeoftheadministrationoftaxcollectionthroughoutthecountry.Thenationaltaxbureaus（国家税务局）andthelocaltaxbureaus（地方税务局）invariousplaces（各地）shalladministertaxcollectionrespectivelywithinthelimits（税收征收管理范围）setbytheStateCouncil.

（2）Thelocalpeople'sgovernmentsatvariouslevelsshallstrengthentheirleadershipover（加强领导）orcoordinationoftheadministrationoftaxcollectionwithintheirrespectiveadministrativeregions（行政区域）,andsupportthetaxauthoritiesinperformingout（支持执行）theirdutiesinaccordancewithlaw,calculatingtheamountsoftaxestobepaidaccordingtothestatutorytaxrates（法定税率）andcollectingtaxesinaccordancewithlaw.

（3）Thedepartmentsandunitsconcernedshallsupportandassistthetaxauthoritiesinperformingtheirduties（执行职务）inaccordancewithlaw.

（4）Nounitsorindividualsmayobstructthetaxauthoritiesfrom（阻挠）performingtheirdutiesinaccordancewithlaw.

Article6

（1）TheState,inaplannedway（有计划地）,equipsthetaxauthoritiesatvariouslevelswithmoderninformationtechnology（现代信息技术）,enhancesthemodernizationoftheinformationsystemforadministrationoftaxcollection,andestablishesandperfectsaninformation-sharingsystem（信息共享制度）amongtaxauthoritiesandotheradministrativedepartmentsofthegovernments.

（2）Taxpayers,withholdingagentsandotherunitsconcernedshall,inaccordancewithrelevantStateregulations（按照国家有关规定）,providethetaxauthoritieswithtruthfulinformationrelatingtothepayment,orwithholdingandremittance,orcollectionandremittanceoftax.

Article7

Thetaxauthoritiesshallextensivelydisseminate（广泛宣传）thelawsandadministrativeregulationsontaxcollection,popularize（普及）knowledgeaboutpaymentoftax,andprovidefreeofcharge（无偿提供）thetaxpayerswithcounseling（咨询服务）relatingtopaymentoftax.

Article8

（1）Taxpayersandwithholdingagentsshallhavetherighttoapproachthetaxauthoritiesfor（向…了解）provisionsoftheStatelawsandadministrativeregulationsontaxcollectionandinformationrelatingtotheproceduresforpaymentoftax（纳税程序）.

（2）Taxpayersandwithholdingagentsshallhavetherighttorequestthetaxauthoritiestokeeptheirinformationconfidential（保密）.Thetaxauthoritiesshalldosoinaccordancewithlaw.

（3）Taxpayersshall,inaccordancewithlaw,havetherighttoapplyfortaxreduction,taxexemptionandrefundoftax.

（4）Withregardtothedecisionsmadebytaxauthorities,taxpayersandwithholdingagentsshallhavetherighttoarguetheircases（陈述）anddefendthemselves（申辩）;theyshall,inaccordancewithlaw,havetherighttoapplyforadministrativereconsideration,bringadministrativeproceedings（提起行政诉讼）,andrequestStatecompensation,etc.

（5）Taxpayersandwithholdingagentsshallhavetherighttoaccusetaxauthoritiesandtheirstaffmembersoftheirviolationsof（控告）lawsanddisciplinesandreport（检举）suchviolations.

Article9

（1）Thetaxauthoritiesshallenhancetheleveloftheircontingents（加强队伍建设）,inordertoimprovethepoliticalandprofessionalqualityoftheirstaffmembers.

（2）Thetaxauthoritiesandtheirstaffmembersshallimplementlawsimpartially（秉公执法）,devotethemselvestotheirduties（忠于职守）,behonestandupright,treatpeoplepolitely（礼貌待人）,servepeoplewithcivility（文明服务）,respectandprotecttherightsoftaxpayersandwithholdingagentsand,inaccordancewithlaw,acceptsupervision（接受监督）.

（3）Nostaffmembersoftaxauthoritiesmayaskfororacceptbribes（索贿受贿）,engageinmalpracticesforpersonalgains,neglecttheirduties,orfailtocollect（不征）,orundercollect（少征）thetaxpayable（应征税款）;normaytheyabusetheirpowertoovercollect（多征）taxordeliberatelycreatedifficultiesfor（故意刁难）taxpayersorwithholdingagents.

Article10

（1）Thetaxauthoritiesatvariouslevelsshallestablishandperfectasystemforinternalrestrictionandsupervision（内部制约和监督管理）.

（2）Thetaxauthoritiesatahigherlevelshall,inaccordancewithlaw,exercisesupervisionoverthelaw-enforcementactivities（执法活动）conductedbythetaxauthoritiesatalowerlevel.

（3）Thetaxauthoritiesatvariouslevelsshallconductsupervisionoverandinspectionoftheimplementationoflawsandadministrativeregulationsandtheobservanceofthenormsforincorruptibilityandself-discipline（廉洁自律准则）bytheirstaffmembers.

Article11

Thefunctionsofthestaffmembersofthetaxauthoritiesinchargeoftaxcollection,management,internalchecking（稽查）oradministrativereconsiderationshallbeexplicitlydefined（职责应当明确）andshallbeseparatefromeachotherandmutuallyrestrained（相互制约的）.

Article12

Thestaffmembersoftaxauthoritieswho,incollectingtaxesorinvestigatingandhandlingcasesofviolationoflawsontaxcollection（税收违法案件）,haveaninterestwiththetaxpayersorwithholdingagentsorthesaidcases,shallwithdraw.

Article13

Anyunitorindividualshallhavetherighttoreportviolationsofthelawsandadministrativeregulationsontaxcollection.Theorgansreceivingsuchreportsresponsibleforinvestigatingandhandlingthecasesshallmaintainconfidentialityinrespectofthereporter（为检举人保密）.Thetaxauthoritiesconcernedshallgrantthereporterrewards（对检举人给予奖励）inaccordancewithrelevantregulations.

Article14

The“taxauthorities”mentionedinthisLawreferstothetaxbureausatvariouslevelsandtheirsub-bureaus（税务分局）,andthetaxstations（税务所）aswellasthetaxinstitutions（税务机构）whichareestablishedinaccordancewiththeregulationsoftheStateCouncilandarepubliclyannounced.

C-IITaxAdministration

Section1TaxRegistration

Article15

（1）Enterprises,thebranchesandthesitesengagedinproductionoroperation（生产、经营）establishedbyenterprisesinotherplaces,individualindustrialandcommercialhouseholdsandinstitutionsengagedinproductionoroperation（hereinafterreferredtoastaxpayersengagedinproductionoroperation）shall,within30daysfromthedatethebusinesslicense（生产、经营）isobtained,applytothetaxauthoritiesfor（申报办理）taxregistrationbypresentingtherelevantdocuments（持有关证件）.Thetaxauthoritiesshall,within30daysfromthedatetheapplicationisreceived,issueataxregistrationcertificate（税务登记证件）uponexaminationandverificationofthedocuments.

（2）Theadministrativeorgansforindustryandcommerceshallkeepthetaxauthoritiesregularlyinformed（定期向税务机关通报）oftheirhandlingofregistrationandissuingofbusinesslicensesuponverification（核发）.

（3）Theitemsfortaxregistration（税务登记范围）bytaxpayersandwithholdingagentsotherthanthosespecifiedinthefirstparagraphofthisArticleandthemeasuresinthisregardshallbeformulatedbytheStateCouncil.

Article16

Whenataxpayerengagedinproductionorbusinessoperationintendstomakeanychange（发生变化）intheitemsoftaxregistration,heshall,within30daysfromthedatehecompletestheformalitiesforsuchchangeinthebusinessregistration（营