中华人民共和国税收征收管理法实施细则 prc administration of the levy and collection of taxes law implementing rules

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1、精品文档中华人民共和国税收征收管理法实施细则PRCAdministrationoftheLevyandCollectionofTaxesLawImplementingRules（IssuedbytheStateCouncilon7September2002andeffectiveasof15October2002.）颁布日期：20020907实施日期：20021015颁布单位：国务院PARTONEGENERALPROVISIONSArticle1TheseRulesareformulatedinaccordancewiththePRC，AdministrationoftheLevyand

2、CollectionofTaxesLaw（theTaxAdministrationLaw）。Article2TheTaxAdministrationLawandtheseRulesshallapplytotheadministrationofthelevyandcollectionofalltypesoftaxesthatareimposedbytaxauthoritiesinaccordancewiththelaw.MattersnotcoveredintheTaxAdministrationLawandtheseRulesshallbehandledinaccordancewitho

3、thertaxlawsandadministrativeregulations.Article3Alldecisionsinconflictwithtaxlawsandadministrativeregulationsmadebyanydepartment，workunitorindividualshallbevoid；taxauthorities2016全新精品资料-全新公文范文-全程指导写作–独家原创62/62精品文档maynotenforcesuchdecisionsandshallsubmitareportthereontothehigherleveltaxauthority.T

4、axpayersshallperformtheirtaxpaymentobligationsinaccordancewithtaxlawsandadministrativeregulations.Anycontractoragreementsignedbyataxpayerthatconflictswithtaxlawsoradministrativeregulationsshallbevoid.Article4TheStateAdministrationofTaxation（SAT）isresponsibleforformulatingamasterplan，technicalstan

5、dards，technicalplansandimplementingproceduresforthetransitionofthenationaltaxationsystemintoaninformation-basedenvironment.Taxauthoritiesatalllevelsshallcarryoutthespecificworkoftheinformation-basedenvironmenttransitionfortheirrespectiveregionsinaccordancewiththeSAT’smasterplan，technicalstandards

6、，technicalplansandimplementingprocedures.Alllevelsoflocalpeople’sgovernmentshallactivelysupportthetransitionofthetaxationsystemintoaninformation-basedenvironmentandshallorganizerelateddepartmentstosharerelevant2016全新精品资料-全新公文范文-全程指导写作–独家原创62/62精品文档information.Article5ForthepurposesofArticle8ofthe

7、TaxAdministrationLaw，thephrase“detailsofthetaxpayerorwithholdingagentkeptconfidential”meansthetradesecretsandpersonalprivatemattersofthetaxpayerorwithholdingagent.Thetaxpayer’sorwithholdingagent’sactivitiesthatviolatet