Article 21. A taxpayer may submit a written application for
tax reduction or exemption to the tax authorities in accordance with
the law or the administrative regulations.
Applications for tax reduction or exemption shall be examined
and approved by the authorities designated for examination and
approval of tax reduction or exemption as prescribed in the
law or the administrative regulations. The decisions on tax
reduction or exemption made by the people's governments at various
local levels, the competent departments of he people's governments at
various levels, entities or individuals without authorization in
violation of the law or the administrative regulations shall be
mull and void.
Article 22. When the tax authorities collect tax payments and the
tax withheld or collected by withholding agent, tax payment receipts
must be issued to the taxpayers.
Article 23. In the event that one of the following circumstances
should arise in respect of a taxpayer, the tax authorities have the
right to assess the amount of tax payable by the taxpayer:
(1) accounting books are, in accordance with this law, not kept;
(2) accounting books are required to be kept by this law but have
not been kept;
(3) although accounting books have been kept, the accounting
entries have not been entered in an appropriate manner or the
information on costs, receipt vouchers and expense vouchers are
incomplete, causing difficulties in conducting an audit.
(4) a taxpayer who is obligated to pay tax fails to go through
tax filing procedures within a prescribed time limit and, after having
been ordered by the tax authorities to file tax returns within the
prescribed time limit, still fails to file the tax returns within the
prescribed time limit.
Article 24. The receipt or payment of charges or fees in
business transactions between an enterprise or institutions or sites
engaged in production or business operation established in China
by a foreign enterprise, and its associated enterprises, shall be
made at arm's length prices. Where the receipt or payment of charges
or fees in not made at arm's length prices and results in a
reduction of the taxable income, the tax authorities shall have the
right to make reasonable adjustments.
Article 25. Where an entity or individual engages in
business operations without a business licence, the case shall be
handled by the Administration for Industry and Commerce in accordance
with the Law. In addition, the tax authorities shall assess the amount
of tax payable by the entity or individual and order the some to make
the tax payments. Should the entity or individual refuse to make the
tax payments, the tax authorities may impound commodities or good[1] [2] [3] [4] [5] [6] 下一页
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