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Category | TAXATION | Organ of Promulgation | The Standing Committee of the National People's Congress | Status of Effect | With An Amendment Existing |
Date of Promulgation | 1992-09-04 | Effective Date | 1993-01-01 |
Law of the People's Republic of China on the Administration of Tax Collection |
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Chapter I General Provisions
Chapter II Tax Administration
Section 1 Tax Registration
Section 2 Administration of Accounting Books and Vouchers
Section 3 Tax Declaration
Chapter III Tax Collection
Chapter IV Tax Inspection
Chapter V Legal Responsibilities
Chapter VI Supplementary Provisions Article 1 This Law is formulated with a view to strengthening the Article 2 The administration of tax collection in respect of all taxes to Article 3 The imposition of tax or the cessation thereof, tax reduction, No units including governmental organs or individuals may, in violation of Article 4 Units and individuals that are obligated to pay tax as Units and individuals that are obligated to withhold and remit tax or Taxpayers and withholding agents must pay tax or withhold and remit tax or Article 5 The competent department of taxation under the State Council The local people's governments at various levels shall strengthen their Departments and units concerned shall support and assist the tax No units or individuals shall obstruct the tax authorities from carrying Article 6 Tax officials must implement the law impartially and devote Article 7 Every unit or individual shall have the right to report any Article 8 "The tax authorities" referred to in this Law means the tax Section 1 Tax Registration Article 9 Enterprises, branches and sites engaged in production or The scope and methods for tax registration for taxpayers other than those Article 10 Any taxpayer engaged in production or business operations Article 11 Use of tax registration certificates by taxpayers shall be Section 2 Administration of Accounting Books and Vouchers Article 12 Taxpayers engaged in production or business operations or Article 13 The financial and accounting systems or financial and Where the financial and accounting systems or financial and accounting Article 14 Invoices shall be printed by enterprises designated by the Measures for the administration of invoices shall be worked out by the Article 15 Taxpayers engaged in production or business operations and Accounting books, vouchers for the accounts, tax payment receipts and Section 3 Tax Declaration Article 16 Taxpayers must, within the time limit for tax declaration as Withholding agents must, within the time limit for tax declaration as Article 17 Where a taxpayer or withholding agent is unable to complete Article 18 The tax authorities shall collect tax in accordance with law Article 19 Withholding agents shall perform their obligations of When a withholding agent performs its obligations of withholding or The tax authorities shall in accordance with the relevant regulations pay Article 20 A taxpayer or withholding agent shall pay or remit tax in Where a taxpayer fails to pay tax within the time limit as prescribed in Article 21 A taxpayer may submit to the tax authorities a written Applications for tax reduction or tax exemption shall be subject to the Article 22 When the tax authorities collect tax and withholding agents Article 23 If a taxpayer is under one of the following circumstances, the (1) Establishment of accounting books is not necessary under this Law; (2) Accounting books are required to be established by this Law, but they (3) Accounting books are established, but the accounts are not in order or (4) Where an obligation to pay tax arises, the taxpayer fails to complete Article 24 The payment or receipt of prices or charges in business Article 25 With respect to a unit or an individual engaged in business Article 26 Where the tax authorities have grounds to believe that a (1) To notify in writing the bank or any other financial institution with (2) To distrain or seal up the taxpayer's commodities, goods or other In the event that the taxpayer makes the tax payment within the time limit Where the legitimate interests of a taxpayer are jeopardised due to the Article 27 Where a taxpayer engaged in production or business operations (1) To notify in writing the bank or any other financial institution with (2) To distrain, seal up or sell by auction the commodities, goods, or The tax authorities shall, while adopting the compulsory enforcement Article 28 Should a taxpayer who has not paid or has underpaid the amount Article 29 The tax authorities must issue a receipt when distraining Article 30 After discovering that a taxpayer has paid an amount of tax in Article 31 In case that a taxpayer or withholding agent fails to pay tax, In case that a taxpayer or withholding agent fails to pay tax, or Article 32 The tax authorities shall have the power to conduct the (1) To inspect a taxpayer's accounting books, vouchers for the accounts, (2) To inspect a taxpayer's taxable commodities, goods or other property (3) To order a taxpayer or withholding agent to furnish documents, (4) To make inquiries of a taxpayer or withholding agent regarding issues (5) To inspect, at railway stations, docks, airports, postal enterprises (6) Upon approval of the commissioner of a tax bureau (or sub-bureau) at Article 33 A taxpayer or withholding agent must subject itself to tax Article 34 When the tax authorities conduct tax inspections in accordance Article 35 The tax authorities may, when investigating a case concerning Article 36 When conducting tax inspections, the officials sent by the tax Article 37 Where a taxpayer has committed any of the following acts, the (1) Failure to apply for tax registration, change or cancellation of tax (2) Failure to establish and take care of the accounting books, or to take (3) Failure to furnish reports on the financial and accounting systems or Article 38 Where a withholding agent has failed to establish and take Article 39 Where a taxpayer has failed to go through formalities for tax Article 40 "Tax evasion" means that a taxpayer fails to pay, or underpays Where a withholding agent fails to pay, or underpays the tax which has Article 41 Where a taxpayer that has not paid the tax due adopts the Article 42 Where an enterprise or institution has committed an illegal Article 43 Where a taxpayer fails to pay or underpays the amount of tax Article 44 Where an enterprise or institution has fraudulently obtained Where a unit or an individual other than those specified in the preceding Article 45 "Refusal to pay tax" means the refusal to pay tax with resort Whoever has refused to pay tax with resort to violence and has caused Article 46 Where a taxpayer engaged in production or business operations Article 47 A withholding agent that has failed to withhold or collect the Article 48 Where invoices are printed in violation of the provisions in Article 49 The administrative sanctions prescribed in this Law shall be Upon receiving a fine, the tax authorities must issue a receipt. Article 50 Where violence or menace is used to obstruct tax officials Article 51 The people's courts and the tax authorities shall turn over Article 52 Where tax officials collude with taxpayers or withholding Article 53 Where tax officials, by taking advantage of their positions Article 54 Where tax officials through neglect of duty either fail to Tax officials who abuse their powers and deliberately create difficulties Article 55 Where decisions regarding the imposition of tax or the Article 56 Where a taxpayer, withholding agent or tax payment guarantor Where a party concerned is not satisfied with the sanction decision or the If the party concerned has not applied for a reconsideration of the Article 57 A taxpayer or withholding agent may entrust a tax agent with Article 58 The administration of collection of agricultural tax, animal The administration of collection of Customs duties, ship tonnage dues and Article 59 If any treaties or agreements on tax concluded between the Article 60 If any tax laws promulgated prior to the coming into force of Article 61 Rules for the implementation of this Law shall be formulated Article 62 This Law shall come into force as of January 1, 1993. The
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Chapter I General Provisions
administration of tax collection, ensuring the tax revenue of the State and
protecting the legitimate rights and interests of taxpayers.
be collected by the tax authorities in accordance with law shall be governed
by this Law.
tax exemption and refund of tax as well as payment of tax unpaid shall be
governed by the provisions of relevant laws; where the State Council is
authorized by law to formulate relevant regulations, the provisions of
relevant administrative rules and regulations formulated by the State Council
shall apply.
law or administrative rules and regulations, make decisions regarding the
imposition of tax or the cessation thereof, tax reduction, tax exemption or
refund of tax, or payment of tax unpaid.
prescribed by law or administrative rules and regulations are taxpayers.
collect and remit tax as prescribed by law or administrative rules and
regulations are withholding agents.
collect and remit tax in accordance with the provisions of relevant laws or
administrative rules and regulations.
shall be in charge of the administration of tax collection throughout the
country.
leadership in the administration of tax collection within their respective
administrative regions and support the tax authorities in carrying out their
duties according to law and accomplishing their tasks of tax collection.
authorities in carrying out their duties according to law.
out their duties according to law.
themselves to their duties. They shall not extort or take bribes, practise
favouritism and commit malpractice, neglect their duties, or fail to collect,
or undercollect the amount of tax payable; nor shall they abuse their powers
to overcollect tax or deliberately create difficulties for taxpayers or
withholding agents.
acts contravening the law or the administrative rules or regulations relating
to taxation. The tax authorities shall maintain confidentiality in respect of
the informants and grant them rewards in accordance with relevant regulations.
bureaux at various levels and their sub-bureaux and tax stations.
Chapter II Tax Administration
business operations established in other places by enterprises, individual
businesses as well as institutions engaged in production or business
operations (hereinafter collectively referred to as taxpayers engaged in
production or business operations) shall, within 30 days from receipt of the
business licence, apply to the tax authorities for tax registration on
presentation of the relevant documents. Upon examination and verification of
such documents, the tax authorities shall issue the tax registration
certificate.
specified in the preceding paragraph shall be laid down by the State Council.
shall, where any change occurs in the contents of tax registration, within 30
days from the date of completing the formalities for such change in the
business registration with the administrative department of industry and
commerce or prior to the submission of an application for cancellation of the
business registration to the administrative department of industry and
commerce, apply to the tax authorities for the change or cancellation of tax
registration on presentation of the relevant documents.
governed by the relevant regulations formulated by the competent department of
taxation under the State Council. The tax registration certificates shall not
be lent, altered, damaged, traded or forged.
withholding agents shall, in pursuance of the relevant regulations of the
competent departments of finance and taxation under the State Council,
establish accounting books, keep accounts based on legitimate and valid
vouchers and conduct accounting. Individual businesses that are truly unable
to keep accounting books may keep no accounting books upon examination and
approval by the tax authorities.
accounting procedures of a taxpayer engaged in production or business
operations shall be submitted to the tax authorities for the record.
procedures of a taxpayer engaged in production or business operations
contravene the relevant tax rules of the State Council or the competent
departments of finance and taxation under the State Council, the calculation
and payment of tax shall be made in accordance with the relevant tax rules of
the State Council or the competent departments of finance and taxation under
the State Council.
competent departments of taxation of the people's governments of provinces,
autonomous regions or municipalities directly under the Central Government. No
enterprises without designation by such departments shall print invoices.
State Council.
withholding agents must take care of accounting books, vouchers for the
accounts, tax payment receipts and other relevant information in conformity
with the period for such care prescribed by the competent departments of
finance and taxation under the State Council.
other relevant information shall not be forged, altered or destroyed without
due approval.
prescribed by law or administrative rules and regulations, or as determined by
the tax authorities in accordance with law or administrative rules and
regulations, complete formalities for tax declaration, submit tax returns,
financial and accounting statements as well as other relevant information on
tax payments required of taxpayers by the tax authorities in light of the
actual needs.
prescribed by law or administrative rules and regulations, or as determined by
the tax authorities in accordance with law or administrative rules and
regulations, submit statements on taxes withheld and remitted or collected and
remitted as well as other relevant information required of withholding agents
by the tax authorities in light of the actual needs.
formalities for tax declaration or to submit statements on the tax withheld
and remitted or collected and remitted within the prescribed time limit, upon
examination and approval by the tax authorities, the time limit may be
extended.
Chapter III Tax Collection
or administrative rules and regulations. They shall not impose, cease to
collect, overcollect or undercollect tax in violation of law or administrative
rules and regulations.
withholding or collecting tax in accordance with law or administrative rules
and regulations. With respect to units or individuals that are not obligated
to withhold or collect tax as prescribed by law or administrative rules and
regulations, the tax authorities shall not request them to perform any
obligations of withholding or collecting tax.
collecting tax in accordance with law, the taxpayer shall have no right to
refuse. Should a taxpayer refuse, the withholding agent shall promptly report
the case to the tax authorities for disposition.
to withholding agents handling fees for withholding or collecting tax.
compliance with the time limit as prescribed by law or administrative rules
and regulations, or as determined by the tax authorities in accordance with
law or administrative rules and regulations. Where a taxpayer is unable to pay
tax within the prescribed period on account of special difficulties, it may,
upon approval by a tax bureau (or sub-bureau) at or above the county level,
defer the payment of tax for a maximum period of three months.
the preceding paragraph or a withholding agent fails to remit tax within the
time limit as prescribed in the preceding paragraph, the tax authorities
shall, in addition to ordering the taxpayer or withholding agent to pay or
remit the tax within a fixed period of time, impose a surcharge on a daily
basis at the rate of 0.2% of the amount of tax in arrears, commencing on the
day the tax payment is in default.
application for tax reduction or tax exemption in accordance with law or
administrative rules and regulations.
examination and approval by the examination and approval authorities for tax
reduction or tax exemption prescribed by law or administrative rules and
regulations. Any decisions on tax reduction or tax exemption made in violation
of law or administrative rules and regulations by the local people's
governments at various levels, the competent departments under the people's
governments at various levels, or by units or individuals shall be null and
void.
withhold or collect tax, they must issue tax payment receipts to the
taxpayers.
tax authorities shall have the power to assess the amount of tax payable by
the taxpayer:
are not established;
the information on costs, receipt vouchers and expense vouchers are incomplete
and difficult to check;
the formalities for tax declaration within the prescribed time limit, and,
after having been ordered by the tax authorities to make tax declaration
within a fixed period of time, still fails to do so upon expiration of the
period.
transactions between an enterprise or an establishment or a site set up in
China by a foreign enterprise engaged in production or business operations,
and its associated enterprises, shall be made in the same manner as the
payment or receipt of prices or charges in business transactions between
independent enterprises. Where the payment or receipt of prices or charges is
not made in the same manner as in business transactions between independent
enterprises and results in a reduction of the taxable revenue or income, the
tax authorities shall have the right to make reasonable adjustments.
operations without a business licence, the case shall be dealt with by the
administrative department of industry and commerce in accordance with law. In
addition, the tax authorities shall assess the amount of tax payable by such
unit or individual and order it or him to make the tax payment. Should such
unit or individual fail to make the tax payment, the tax authorities may
distrain the commodities or goods of a value corresponding to the amount of
tax payable. If the amount of tax payable is paid after the distraint, the tax
authorities must immediately remove the distraint and return the commodities
or goods distrained. If the amount of tax payable is still not paid after the
distraint, the commodities or goods which have been distrained shall, upon
approval of the commissioner of a tax bureau (or sub-bureau) at or above the
county level, be sold by auction and the proceeds therefrom shall be used to
offset the amount of tax payable.
taxpayer engaged in production or business operations has committed any act of
tax evasion, the tax authorities may order the taxpayer to pay the tax payable
within a time limit prior to the prescribed date of tax payment. If within
such time limit the tax authorities discover that there are obvious signs that
the taxpayer has transferred or concealed its taxable commodities, goods or
other property, or taxable income, the tax authorities 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 authorities may, upon approval of the
commissioner of a tax bureau (or sub-bureau) at or above the county level,
adopt the following tax preservative measures:
which the taxpayer has opened an account to stop payment on a temporary basis
from the taxpayer's deposits of an amount corresponding to the amount of tax
payable;
property of a value corresponding to the amount of tax payable.
prescribed in the preceding paragraph, the tax authorities must immediately
lift the tax preservative measures. Should the taxpayer fail to make the tax
payment on expiration of the time limit, the tax authorities may, upon
approval of the commissioner of a tax bureau (or sub-bureau) at or above the
county level, notify in writing the bank or any other financial institution
with which the taxpayer has opened an account to withhold and remit the amount
of tax payable from the taxpayer's deposits from which payment has been
stopped on a temporary basis, or sell by auction the commodities, goods or
property which has been distrained or realed up and use the proceeds therefrom
to offset the amount of tax payable.
inappropriate adoption of tax preservative measures or the failure of the tax
authorities to immediately lift such measures after the taxpayer has made the
tax payment within the prescribed time limit, the tax authorities shall be
liable for compensation.
or a withholding agent fails to pay or remit tax within the prescribed time
limit, or a tax payment guarantor fails to pay the guaranteed amount of tax
within the prescribed time limit, the tax authorities shall order the same to
pay the tax within a fixed period of time. In case of failure to pay the tax
within such period, the tax authorities may, upon approval of the commissioner
of a tax bureau (or sub-bureau) at or above the county level, adopt the
following compulsory enforcement measures:
which the taxpayer, withholding agent or tax payment guarantor has opened an
account to withhold and remit the amount of tax from its deposits;
other property of the taxpayer, withholding agent or tax payment guarantor, of
a value corresponding to the amount of tax payable, and to use the proceeds
therefrom to offset the amount of tax payable.
measures, carry out compulsory enforcement with regard to the surcharge on tax
in arrears which has not been paid by the above-mentioned taxpayer,
withholding agent or tax payment guarantor.
of tax payable need to leave China, it shall settle the amount of tax payable
with, or provide a guaranty to, the tax authorities, before leaving the
country. If the taxpayer neither settles the amount of tax payable nor
provides a guaranty, the tax authorities may notify the exit administration
authorities to prevent the taxpayer from leaving the country.
commodities, goods or other property, and issue a detailed list when sealing
up commodities, goods or other property.
excess of the tax payable, the tax authorities must immediately refund the
excess amount; where a taxpayer discovers its excess payment within three
years from the date of the tax payment, it may claim a refund of the excess
amount of tax from the tax authorities, which shall immediately refund it
after examination and verification of the case.
or underpays tax, due to the responsibility of the tax authorities, the tax
authorities may within three years require the taxpayer or withholding agent
to pay the tax in arrears, without, however, the imposition of any surcharge
thereon.
underpays tax, through its own faults, such as miscalculation, the tax
authorities may within three years pursue the collection of the tax in
arrears. Under special circumstances, the period for pursuing the collection
of the tax in arrears may be extended to ten years.
Chapter IV Tax Inspection
following tax inspections:
statements and relevant information; to inspect a withholding agent's
accounting books, vouchers for the accounts and relevant information in
respect of the amount of tax withheld and remitted or collected and remitted;
at the taxpayer's sites where production or business operations are conducted
and places where goods are stored; to inspect a withholding agent's
operational conditions relating to the withholding and remittance of tax or
the collection and remittance of tax;
evidentiary materials and information pertaining to the payment of tax or the
amount of tax withheld and remitted or collected and remitted;
and particulars relevant to the payment of tax or the amount of tax withheld
and remitted or collected and remitted;
and their branches, supporting documents, vouchers and information pertaining
to the taxable commodities, goods or other property which a taxpayer has
delivered for carriage or sent by post;
or above the county level, to examine and verify the deposit accounts that a
taxpayer engaged in production or business operations or a withholding agent
has opened with a bank or any other financial institution, on the strength of
a permit, which is of a nationally unified form, for the inspection of deposit
accounts. The examination and verification of the savings deposits of a
taxpayer engaged in production or business operations shall be subject to the
review by a county sub-branch or a municipal (at the county level) sub-branch
of a bank or a district office of a municipal branch of a bank, which shall
designate a subordinate savings office to provide the relevant information.
inspections conducted by the tax authorities in accordance with law, report
the particulars truthfully and provide relevant information, and shall not
refuse to be inspected or conceal any facts.
with law, the departments and units concerned shall give support and
assistance, truthfully report the particulars of taxpayers, withholding agents
and other parties concerned in respect of the payment of tax and the amount of
tax withheld and remitted or collected and remitted, and furnish the relevant
information and evidentiary materials to the tax authorities.
violation of any tax laws or regulations, make notes, tape-recordings,
video-recordings, photographings and duplications of the relevant particulars
and information pertaining to the case.
authorities shall produce tax inspection certificates and shall have the duty
to keep confidentiality for the persons under inspection.
Chapter V Legal Responsibilities
tax authorities shall order it to rectify within a fixed period of time. Those
failing to rectify upon expiration of the period may be punished by the tax
authorities with a fine of not more than 2,000 yuan, if the circumstances are
serious, with a fine of not less than 2,000 yuan but not more than 10,000
yuan.
registration within the prescribed time limit;
care of the vouchers for the accounts and the relevant information in
accordance with relevant regulations;
the financial and accounting procedures to the tax authorities for record in
accordance with relevant regulations.
care of the accounting books for the tax withheld and remitted or collected
and remitted, or to take care of the vouchers for the accounts and the
relevant information regarding the tax withheld and remitted or collected and
remitted, in accordance with relevant regulations, the tax authorities shall
order it to rectify within a fixed period of time. Those failing to rectify
upon expiration of the period may be punished by the tax authorities with a
fine of not more than 2,000 yuan, if the circumstances are serious, with a
fine of not less than 2,000 yuan but not more than 5,000 yuan.
declaration within a prescribed time limit or a withholding agent has failed
to furnish statements on the tax withheld and remitted or collected and
remitted to the tax authorities within a prescribed time limit, the tax
authorities shall order the taxpayer or withholding agent to rectify within a
fixed period of time and may impose a fine of not more than 2,000 yuan. Those
failing to rectify upon expiration of the period may be punished with a fine
of not less than 2,000 yuan but not more than 10,000 yuan.
the amount of tax payable by means of forging, altering, concealing or
destroying without authorization accounting books or vouchers for the
accounts, or overstating expenses or omitting or understating incomes in
accounting books, or filing false tax returns. Where the amount of tax evaded
accounts for more than ten percent of the amount of tax payable and is over
10.000 yuan, or where the taxpayer commits tax evasion again after having been
twice subjected to administrative sanctions by the tax authorities for tax
evasion, the tax authorities shall, in addition to pursuing the payment of tax
which has been evaded by the taxpayer, impose a punishment on the taxpayer in
accordance with the provisions in Article 1 of the Supplementary Provisions
Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion
and Refusal to Pay Tax. Where the amount of tax evaded is under 10,000 yuan or
accounts for less than ten percent of the amount of tax payable, the tax
authorities shall pursue the payment of the tax evaded and impose a fine of
not more than five times the amount of tax evaded.
been withheld or collected by means specified in the preceding paragraph, and
where the amount in question accounts for not less than ten percent of the
amount of tax payable and is over 10,000 yuan, the withholding agent shall be
punished in accordance with the provisions in Article 1 of the Supplementary
Provisions Regarding the Imposition of Punishment in Respect of Offences of
Tax Evasion and Refusal to Pay Tax. Where the amount in question is under
10,000 yuan or accounts for less than ten percent of the amount of tax
payable, the tax authorities shall pursue the payment of the amount of tax the
withholding agent has failed to pay or has underpaid and impose a fine of not
more than five times the amount of tax which has not been paid or has been
underpaid.
means of transferring or concealing its property, thus resulting in the tax
authorities' inability to pursue the payment of the tax in arrears, and where
the amount in question is over 10,000 yuan, the tax authorities shall, in
addition to pursuing the payment of the tax in arrears, impose a punishment on
the taxpayer in accordance with the provisions in Article 2 of the
Supplementary Provisions Regarding the Imposition of Punishment in Respect of
Offences of Tax Evasion and Refusal to Pay Tax. Where the amount in question
is less than 10,000 yuan, the tax authorities shall pursue the payment of the
tax in arrears, and impose a fine of not more than five times the amount of
tax in arrears.
act specified in Article 40 or 41 of this Law and where such act constitutes a
crime, the tax authorities shall impose a punishment in accordance with the
provisions in Article 3 of the Supplementary Provisions Regarding the
Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to
Pay Tax. Where such act does not constitute a crime, the tax authorities shall
pursue the payment of the amount of tax which the enterprise or institution
has failed to pay or has underpaid and impose a fine of not more than five
times the amount of tax which has not been paid or has been underpaid.
payable by virtue of bribing tax officials, the taxpayer shall be punished in
accordance with the provisions in Article 4 of the Supplementary Provisions
Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion
and Refusal to Pay Tax.
from the State a tax refund for exports by deceptive means such as filing
false export declaration with regard to the commodities it produces or
operates, and where the amount of the tax refund is over 10,000 yuan, the tax
authorities shall, in addition to pursuing the repayment of the tax refund
which the enterprise or institution has fraudulently obtained, impose a
punishment in accordance with the provisions in paragraph 1 of Article 5 of
the Supplementary Provisions Regarding the Imposition of Punishment in Respect
of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of the tax
refund for exports which has been fraudulently obtained from the State is less
than 10,000 yuan, the tax authorities shall pursue the repayment of such tax
refund and impose on the enterprise or institution a fine of not more than
five times the amount of the tax refund which has been fraudulently obtained.
paragraph has fraudulently obtained tax refund for exports from the State, the
tax authorities shall, in addition to pursuing the repayment of the tax refund
which the unit or individual has fraudulently obtained, impose a punishment
thereon in accordance with the provisions in paragraph 2 of Article 5 of the
Supplementary Provisions Regarding the Imposition of Punishment in Respect of
Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of the tax
refund in question is relatively small so as not to constitute a crime, the
tax authorities shall pursue the repayment of the tax refund which the unit or
individual has fraudulently obtained, and impose a fine thereon of not more
than five times the amount of the tax refund which has been fraudulently
obtained.
to violence or menace. Where refusal to pay tax occurs, the tax authorities
shall, in addition to pursuing the payment of the amount of tax a taxpayer has
refused to pay, impose a punishment thereon in accordance with the provisions
in paragraph 1 of Article 6 of the Supplementary Provisions Regarding the
Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to
Pay Tax. Where the circumstances are trivial so as not to constitute a crime,
the tax authorities shall pursue the payment of the amount of tax the taxpayer
has refused to pay and impose a fine of not more than five times the amount of
tax the taxpayer has refused to pay.
serious bodily injury to or death of another person shall be subjected to a
heavier punishment based on the crime of inflicting bodily injury or
committing homicide and shall be imposed a fine thereon in accordance with the
provisions in paragraph 2 of Article 6 of the Supplementary Provisions
Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion
and Refusal to Pay Tax.
or a withholding agent that has been ordered by the tax authorities to pay,
within a fixed period of time, the amount of tax which should have been paid
or remitted but has not been paid or has been underpaid within the prescribed
time limit, still fails to pay the amount of tax upon expiration of the
period, the tax authorities may, in addition to pursuing the payment of the
amount of tax the taxpayer or withholding agent has failed to pay or has
underpaid,through the adoption of the compulsory enforcement measures as
prescribed in Article 27 of this Law, impose a fine thereon of not more than
five times the amount of tax which has not been paid or has been underpaid.
amount of tax which should have been withheld or collected shall pay the
amount of tax which should have been withheld or collected, unless the
withholding agent has promptly reported to the tax authorities the
circumstances in which the taxpayer refused to have the amount of tax withheld
or collected.
Article 14 of this Law, the tax authorities shall destroy the invoices which
have been illegally printed, confiscate the illicit gains therefrom, and
impose a fine.
decided by a tax bureau (or sub-bureau) at or above the county level. The
imposition of fine of not more than 1,000 yuan on an individual business, or a
unit or an individual that conducts business operations without a business
licence shall be decided by the tax station concerned.
from performing their duties in accordance with law, the offender shall be
investigated for criminal responsibilities in accordance with the provisions
in Article 157 of the Criminal Law. Where tax officials are refused to
perform, or are obstructed from performing, their duties in accordance with
law, but no violence or menace has been used, the offender shall be punished
by the public security authorities pursuant to the provisions of the
Regulations on the Administrative Penalties for Public Security.
all the incomes from fines and confiscations to the State Treasury.
agents, or instigate or assist the same to commit any offence specified in
Article 40, 41, 42, or 44 of this Law, such tax officials shall be punished in
accordance with the provisions regarding joint crimes stipulated in the
Criminal Law. Where the offence does not constitute a crime, the tax officials
in question shall be subjected to administrative sanctions.
and powers, accept or extort money or property from taxpayers or withholding
agents, and where such act constitutes a crime, such tax officials shall be
investigated for criminal responsibilities based on the crime of bribery.
Where such act does not constitute a crime, the tax officials in question
shall be subjected to administrative sanctions.
collect, or undercollect the amount of tax payable, thus causing serious
losses to the tax revenue of the State, such tax officials shall be
investigated for criminal responsibilities in accordance with the provisions
in Article 187 of the Criminal Law. Where such act does not constitute a
crime, the tax officials in question shall be subjected to administrative
sanctions.
for taxpayers or withholding agents shall be subjected to administrative
sanctions.
cessation thereof, tax reduction, tax exemption or refund of tax, or payment
of tax underpaid, have been made in violation of Law or administrative rules
and regulations, such decisions shall be revoked in accordance with this Law.
In addition, the amount of tax that was due but not collected shall be
collected and the amount of tax that was not due but collected shall be
refunded, and the persons directly responsible shall be investigated for
administrative responsibilities by the authorities at a higher level.
has a tax dispute with the tax authorities, it must first pay or remit the
amount of tax payable and surcharge for tax in arrears in accordance with the
relevant laws or administrative rules and regulations, and then may, within 60
days from receiving the payment receipt issued by the tax authorities, apply
to the tax authorities at the next higher level for a reconsideration. The tax
authorities at the next higher level shall, within 60 days from receiving the
application for reconsideration, make a reconsideration decision. If any party
is not satisfied with the reconsideration decision, it may institute legal
proceedings in the people's court within 15 days from receiving the written
reconsideration decision.
compulsory enforcement measures or tax preservative measures of the tax
authorities, it may, within 15 days from the receipt of the notice of
sanctions or from the date on which the tax authorities adopted the compulsory
enforcement measures or tax preservative measures, apply for a reconsideration
to the authorities at the level next higher to the authorities that have made
the sanction decision or adopted the compulsory enforcement measures or tax
preservative measures. If the party concerned is not satisfied with the
decision made after reconsideration, it may, within 15 days from the receipt
of the reconsideration decision, institute legal proceedings in the people's
court. The party concerned may also, within 15 days from the receipt of the
notice of sanctions or from the date on which the tax authorities adopted the
compulsory enforcement measures or tax preservative measures, institute legal
proceedings directly in the people's court. During the period of
reconsideration and litigation, the compulsory enforcement measures and tax
preservative measures shall not be suspended.
sanction decision made by the tax authorities, nor instituted legal
proceedings in the people's court within the prescribed time limit, nor
complied with the sanction decision, the tax authorities by which the sanction
decision was made may apply to the people's court for compulsory enforcement
of the decision.
Chapter VI Supplementary Provisions
the handling of tax affairs on its behalf.
husbandry tax, cultivated land usage tax and deed tax shall be conducted with
reference to the relevant provisions of this Law.
the taxes collected by the Customs on behalf of the tax authorities shall be
conducted in accordance with the provisions of the relevant laws or
administrative rules and regulations.
People's Republic of China and foreign countries contain provisions differing
from those of this Law, the provisions of such treaties or agreements shall
apply.
this Law contain provisions differing from those of this Law, the provisions
of this Law shall apply.
by the State Council in accordance with this Law.
Interim Regulations of the People's Republic of China on the Administration of
Tax Collection promulgated by the State Council on April 21, 1986 shall be
annulled simultaneously.
URL: http://www.asianlii.org/cn/legis/cen/laws/aotc311