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1、LawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(Adoptedatthe27thMeetingoftheStandingCommitteeoftheSeventhNationalPeople'sCongressonSeptember4,1992;amendedinaccordancewiththeDecisiononAmendingtheLawofthePeople'sRepublicofChinaontheAdministrationofTax
2、CollectionmadebytheStandingCommitteeoftheEighthNationalPeople'sCongressatits12thMeetingonFebruary28,1995;revisedatthe21stMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonApril28,2001andpromulgatedbyOrderNo.49ofthePresidentofthePeople'sRepublicofChinao
3、nApril28,2001)ContentsChapterIGeneralProvisionsChapterIITaxAdministrationSection1TaxRegistrationSection2AdministrationofAccountingBooksandVouchersSection3TaxDeclarationChapterIIITaxCollectionChapterIVTaxInspectionChapterVLegalLiabilitiesChapterVISupplementaryProvisio
4、nsChapterIGeneralProvisionsArticle1ThisLawisenactedforthepurposeofstandardizingtaxcollectionandpayment,ensuringthetaxrevenuesoftheState,protectingthelegitimaterightsandinterestsoftaxpayersandpromotingeconomicandsocialdevelopment.Article2Theadministrationoftaxcollecti
5、oninrespectofalltaxestobecollectedbythetaxauthoritiesinaccordancewithlawshallbegovernedbythisLaw.Article3Theimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxandpaymentofdelinquenttaxshallbegovernedbytheprovisionsofrelevantlaws;wheretheStateCou
6、ncilisauthorizedbylawtoformulaterelevantregulations,theprovisionsofrelevantadministrative18regulationsformulatedbytheStateCouncilshallapply.Nounitsincludinggovernmentdepartmentsorindividualsmay,inviolationoflawsoradministrativeregulations,makedecisionsregardingtheimp
7、ositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxorpaymentofdelinquenttax,oranyotherdecisionwhichisincontraventionwithlawsoradministrativeregulationsgoverningtaxcollection.Article4Unitsandindividualsthatareobligatedtopaytaxasprescribedbylawsoradm
8、inistrativeregulationsaretaxpayers.Unitsandindividualsthatareobligatedtowithholdandremittaxorcollectandremittaxasprescribedbylawsor
