1993.01.01
STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS
THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE
ADMINISTRATION OF THE COLLECTION
(Adopted at the 27th Session of the Standing Committee of the
7th National People's Congress on September 4, 1992)
CHAPTER I GENERAL PROVISIONS
CHAPTER II TAX ADMINISTRATION
CHAPTER III TAX COLLECTION
CHAPTER IV TAX INSPECTION
CHAPTER V LEGAL LIABILITIES
CHAPTER VI SUPPLEMENTARY PROVISIONS
CHAPTER I GENERAL PROVISIONS
Article 1. This Law has been formulated with a view to
strengthening the administration of tax collection, guaranteeing the
tax revenue of the State and safeguarding the legitimate rights and
interests of the taxpayers.
Article 2. This Law shall apply to the administration of
tax collection in respect of all taxes collected by the tax
authorities in accordance with tax laws.
Article 3. The collection of tax or the cessation thereof,
the reduction, exemption and refund of tax as well as the payment of
tax underpaid shall be implemented in accordance with the law or
the relevant provisions stipulated in administrative regulations
formulated by the State Council, provided that the State Council is
authorized by the law to formulate the relevant provisions.
No governmental organs, entities or individuals may be permitted to
make decisions without authorization regarding the collection of tax
or the cessation thereof, the reduction, exemption o refund of tax,
or the payment of tax underpaid in violation of the law or the
administrative regulations.
Article 4. Entities or individuals which are obligated to pay tax
in accordance with the law or the administrative regulations are
the taxpayers.
Entities or individuals which are obligated to withhold and remit tax
or collect and remit tax in accordance with the law or the
administrative regulations are the withholding agents.
Taxpayers or withholding agents must pay tax, or withhold and remit
tax or collect and remit tax in accordance with the law or
the administrative regulations.
Article 5. The competent tax departments under the State Council
shall be in charge of the administration of tax collection for the
whole country.
The local people's governments at various levels shall strengthen
their leadership in the administration of tax collection within
their jurisdictions and support the tax authorities in carrying out
their duties and accomplishing their takes of tax collection in
accordance with the law.
The various departments and entities concerned shall support and
assist the tax authorities in carrying out their duties in accordance
with the law.
No entities or individuals shall impede the tax authorities
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