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1、中华人民共和国税收征收管理法LawofthePRContheAdministrationofTaxCollectionNo.49OrderofthePresidentofthePRCTheLawofthePRContheAdministrationofTaxCollection,theamendmentofwhichadoptedatthe21stMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressofthePRConApril28lh,2001,isherebypromulga
2、tedandshallgointoeffectasofMay1st,2001.JiangZemin,PresidentofthePRCApril28lh,2001LawofthePRContheAdministrationofTaxCollection（Adoptedatthe27thMeetingoftheStandingCommitteeoftheSeventhNationalPeople'sCongressonSeptember4th,1992AmendedinaccordancewiththeDecisiononAmendingtheLawof
3、thePeople'sRepublicofChinaontheAdministrationofTaxCollectionmadeatthe12thMeetingoftheStandingCommitteeoftheEighthNationalPeople'sCongressonFebruary28—1995Revisedatthe21stMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonApril28,2001）C-IGeneralProvisionsArticle1Thi
4、sLawisenactedforthepurposeofstrengtheningtheadministrationoftaxcollection,standardizingtaxcollectionandpayment（税收征收和缴纳）,ensuringthetaxrevenue（税收收入）oftheState,protectingthelegitimaterightsandinterestsoftaxpayersandpromotingeconomicandsocialdevelopment.Article2Theadministrationoft
5、axcollectioninrespectofalltaxestobecollectedbythetaxauthorities（税务机关）inaccordancewithlawshallbegovernedbythisLaw.Article3（1）Theimposition（开征）oftax,thecessation（停征）thereof,taxreduction,taxexemption,refundoftax（退税）andpaymentofdelinquenttax（补税）shallbegovernedbytheprovisionsofreleva
6、ntlaws;wheretheStateCouncilisauthorizedbylawtoformulaterelevantregulations,theprovisionsofrelevantadministrativeregulationsformulatedbytheStateCouncilshallapply.（2）Noorgans,unitsorindividualsmay,inviolationoflawsoradministrativeregulations,makewithoutauthorization（擅自）decisionsre
7、gardingtheimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxorpaymentofdelinquenttax,oranyotherdecisionwhichisincontraventionwith（相扌氐触）lawsoradministrativeregulationsgoverningtaxcollection.Article4（1）Unitsandindividualsthatareobligatedtopaytaxasprescribedb
8、ylawsoradministrativeregulationsaretaxpayers（纳税
