中华人民共和国税收征收管理法（2001修正案）（附英文）
（主席令〔2001〕49号）
| 【时 效 性】 | 有效 | 【颁布日期】 | 2001年04月28日 |
| 【颁布单位】 | 第九届全国人民代表大会常务委员会/中华人民共和国主席 | 【实施日期】 | 2001年05月01日 |
| 【法规层次】 | 历史数据库 | 【文 号】 | 主席令〔2001〕49号 |
| 【首选类别】 | 国家基本法规 | 【关 键 字】 | 关于修改〈中华人民共和国税收征收管理法〉的决定 |
1992年9月4日第七届全国人民代表大会常务委员 会第二十七次会议通过；
根据1995年2月28日第八届全国人民代表大会常务委 员会第十二次会议《关于修改〈中华人民共和国税收征收管理法〉的决定》第一次修正；
2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议第二次修订）
《中华人民共和国税收征收管理法》已由中华人民共和国第九届全国人 民代表大会常务委员会第二十一次会议于2001年4月28日修订通过，现将修订后的《中华人民共和国税收征收管理法》公布，自2001年 5月 1日起施 行。
第一条 为了加强税收征收管理，规范税收征收和缴纳行为，保障国家 税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。
第二条 凡依法由税务机关征收的各种税收的征收管理，均适用本法。
第三条 税收的开征、停征以及减税、免税、退税、补税，依照法律的 规定执行；法律授权国务院规定的，依照国务院制定的行政法规的规定执行。
任何机关、单位和个人不得违反法律、行政法规的规定，擅自作出税收 开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规相抵触的决定。
第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。
法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为 扣缴义务人。
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代 缴、代收代缴税款。
第五条 国务院税务主管部门主管全国税收征收管理工作。各地国家税 务局和地方税务局应当按照国务院规定的税收征收管理范围分别进行征收管理。
地方各级人民政府应当依法加强对本行政区域内税收征收管理工作的领 导或者协调，支持税务机关依法执行职务，依照法定税率计算税额，依法征收税款。
第六条 国家有计划地用现代信息技术装备各级税务机关，加强税收征 收管理信息系统的现代化建设，建立、健全税务机关与政府其他管理机关的信息共享制度。
纳税人、扣缴义务人和其他有关单位应当按照国家有关规定如实向税务 机关提供与纳税和代扣代缴、代收代缴税款有关的信息。
第七条 税务机关应当广泛宣传税收法律、行政法规，普及纳税知识， 无偿地为纳税人提供纳税咨询服务。
第八条 纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政 法规的规定以及与纳税程序有关的情况。
纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保 密。税务机关应当依法为纳税人、扣缴义务人的情况保密。
纳税人、扣缴义务人对税务机关所作出的决定，享有陈述权、申辩权； 依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。
纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行 为。
第九条 税务机关应当加强队伍建设，提高税务人员的政治业务素质。
税务机关、税务人员必须秉公执法，忠于职守，清正廉洁，礼貌待人， 文明服务，尊重和保护纳税人、扣缴义务人的权利，依法接受监督。
税务人员不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税 款；不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。
各级税务机关应当对其工作人员执行法律、行政法规和廉洁自律准则的 情况进行监督检查。
第十一条 税务机关负责征收、管理、稽查、行政复议的人员的职责应 当明确，并相互分离、相互制约。
第十二条 税务人员征收税款和查处税收违法案件，与纳税人、扣缴义 务人或者税收违法案件有利害关系的，应当回避。
第十三条 任何单位和个人都有权检举违反税收法律、行政法规的行 为。收到检举的机关和负责查处的机关应当为检举人保密。税务机关应当按照规定对检举人给予奖励。
第十四条 本法所称税务机关是指各级税务局、税务分局、税务所和按 照国务院规定设立的并向社会公告的税务机构。
第十五条 企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位（以下统称从事生产、经营的纳税人）自领取营 业执照之日起三十日内，持有关证件，向税务机关申报办理税务登记。税务机关应当自收到申报之日起三十日内审核并发给税务登记证件。
工商行政管理机关应当将办理登记注册、核发营业执照的情况，定期向 税务机关通报。
本条第一款规定以外的纳税人办理税务登记和扣缴义务人办理扣缴税款 登记的范围和办法，由国务院规定。
第十六条 从事生产、经营的纳税人，税务登记内容发生变化的，自工 商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前，持有关证件向税务机关申报办理变更或者注销税务登记。
第十七条 从事生产、经营的纳税人应当按照国家有关规定，持税务登 记证件，在银行或者其他金融机构开立基本存款帐户和其他存款帐户，并将其全部帐号向税务机关报告。
银行和其他金融机构应当在从事生产、经营的纳税人的帐户中登录税务 登记证件号码，并在税务登记证件中登录从事生产、经营的纳税人的帐户帐号。
税务机关依法查询从事生产、经营的纳税人开立帐户的情况时，有关银 行和其他金融机构应当予以协助。
第十八条 纳税人按照国务院税务主管部门的规定使用税务登记证件。 税务登记证件不得转借、涂改、损毁、买卖或者伪造。
第十九条 纳税人、扣缴义务人按照有关法律、行政法规和国务院财 政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。
第二十条 从事生产、经营的纳税人的财务、会计制度或者财务、会计 处理办法和会计核算软件，应当报送税务机关备案。
纳税人、扣缴义务人的财务、会计制度或者财务、会计处理办法与国务 院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务院财政、税务主管部门有关税收的规定计算应纳税款、代扣代缴和代收代缴税款。
第二十一条 税务机关是发票的主管机关，负责发票印制、领购、开 具、取得、保管、缴销的管理和监督。
单位、个人在购销商品、提供或者接受经营服务以及从事其他经营活动 中，应当按照规定开具、使用、取得发票。
第二十二条 增值税专用发票由国务院税务主管部门指定的企业印制； 其他发票，按照国务院税务主管部门的规定，分别由省、自治区、直辖市国家税务局、地方税务局指定企业印制。
第二十三条 国家根据税收征收管理的需要，积极推广使用税控装置。 纳税人应当按照规定安装、使用税控装置，不得损毁或者擅自改动税控装置。
第二十四条 从事生产、经营的纳税人、扣缴义务人必须按照国务院财 政、税务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。
帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损 毁。
第二十五条 纳税人必须依照法律、行政法规规定或者税务机关依照法 律、行政法规的规定确定的申报期限、申报内容如实办理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。
扣缴义务人必须依照法律、行政法规规定或者税务机关依照法律、行政 法规的规定确定的申报期限、申报内容如实报送代扣代缴、代收代缴税款报告表以及税务机关根据实际需要要求扣缴义务人报送的其他有关资料。
第二十六条 纳税人、扣缴义务人可以直接到税务机关办理纳税申报或 者报送代扣代缴、代收代缴税款报告表，也可以按照规定采取邮寄、数据电文或者其他方式办理上述申报、报送事项。
第二十七条 纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣 代缴、代收代缴税款报告表的，经税务机关核准，可以延期申报。
经核准延期办理前款规定的申报、报送事项的，应当在纳税期内按照上 期实际缴纳的税额或者税务机关核定的税额预缴税款，并在核准的延期内办理税款结算。
第二十八条 税务机关依照法律、行政法规的规定征收税款，不得违反 法律、行政法规的规定开征、停征、多征、少征、提前征收、延缓征收或者摊派税款。
第二十九条 除税务机关、税务人员以及经税务机关依照法律、行政法规委托的单位和人员外， 任何单位和个人不得进行税款征收活动。
第三十条 扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法 规没有规定负有代扣、代收税款义务的单位和个人，税务机关不得要求其履行代扣、代收税款义务。
扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人 拒绝的，扣缴义务人应当及时报告税务机关处理。
第三十一条 纳税人、扣缴义务人按照法律、行政法规规定或者税务机 关依照法律、行政法规的规定确定的期限，缴纳或者解缴税款。
纳税人因有特殊困难，不能按期缴纳税款的，经省、自治区、直辖市国 家税务局、地方税务局批准，可以延期缴纳税款，但是最长不得超过三个月。
第三十二条 纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规 定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。
第三十三条 纳税人可以依照法律、行政法规的规定书面申请减税、免 税。
减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关 审批。地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规规定，擅自作出的减税、免税决定无效，税务机关不得执行，并向上级税务机关报告。
第三十四条 税务机关征收税款时，必须给纳税人开具完税凭证。扣缴 义务人代扣、代收税款时，纳税人要求扣缴义务人开具代扣、代收税款凭证的，扣缴义务人应当开具。
第三十五条 纳税人有下列情形之一的，税务机关有权核定其应纳税 额：
（四）虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残 缺不全，难以查帐的；
（五）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责 令限期申报，逾期仍不申报的；
税务机关核定应纳税额的具体程序和方法由国务院税务主管部门规定。
第三十六条 企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价 款、费用；不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的收入或者所得额的，税务机关有权进行合理调整。
第三十七条 对未按照规定办理税务登记的从事生产、经营的纳税人以及临时从事经营的纳税人，由税务机关核定其应纳税额，责令缴纳；不缴纳的，税务机关可 以扣押其价值相当于应纳税款的商品、货物。扣押后缴纳应纳税款的，税务机关必须立即解除扣押，并归还所扣押的商品、货物；扣押后仍不缴纳应纳税款的，经县 以上税务局（分局）局长批准，依法拍卖或者变卖所扣押的商品、货物，以拍卖或者变卖所得抵缴税款。
第三十八条 税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期之前，责令限期缴纳应纳税款；在限期内发现纳税人有明 显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保，经县以上 税务局（分局）局长批准，税务机关可以采取下列税收保全措施：
（一）书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额相 当于应纳税款的存款；
（二）扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他 财产。
纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可以书面 通知纳税人开户银行或者其他金融机构从其冻结的存款中扣缴税款，或者依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产，以拍卖或者变卖所得抵缴税 款。
个人及其所扶养家属维持生活必需的住房和用品，不在税收保全措施的 范围之内。
第三十九条 纳税人在限期内已缴纳税款，税务机关未立即解除税收保 全措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责任。
第四十条 从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴 纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局（分局）局长批准，税务机关可以采取下列强制执行 措施：
（一）书面通知其开户银行或者其他金融机构从其存款中扣缴税款；
（二）扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、 货物或者其他财产，以拍卖或者变卖所得抵缴税款。
税务机关采取强制执行措施时，对前款所列纳税人、扣缴义务人、纳税 担保人未缴纳的滞纳金同时强制执行。
个人及其所扶养家属维持生活必需的住房和用品，不在强制执行措施的 范围之内。
第四十一条 本法第三十七条、第三十八条、第四十条规定的采取税收 保全措施、强制执行措施的权力，不得由法定的税务机关以外的单位和个人行使。
第四十二条 税务机关采取税收保全措施和强制执行措施必须依照法定 权限和法定程序，不得查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品。
第四十三条 税务机关滥用职权违法采取税收保全措施、强制执行措 施，或者采取税收保全措施、强制执行措施不当，使纳税人、扣缴义务人或者纳税担保人的合法权益遭受损失的，应当依法承担赔偿责任。
第四十四条 欠缴税款的纳税人或者他的法定代表人需要出境的，应当 在出境前向税务机关结清应纳税款、滞纳金或者提供担保。未结清税款、滞纳金，又不提供担保的，税务机关可以通知出境管理机关阻止其出境。
第四十五条 税务机关征收税款，税收优先于无担保债权，法律另有规 定的除外；纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的，税收应当先于抵押权、质权、留置权执行。
纳税人欠缴税款，同时又被行政机关决定处以罚款、没收违法所得的， 税收优先于罚款、没收违法所得。
第四十六条 纳税人有欠税情形而以其财产设定抵押、质押的，应当向 抵押权人、质权人说明其欠税情况。抵押权人、质权人可以请求税务机关提供有关的欠税情况。
第四十七条 税务机关扣押商品、货物或者其他财产时，必须开付收 据；查封商品、货物或者其他财产时，必须开付清单。
第四十八条 纳税人有合并、分立情形的，应当向税务机关报告，并依 法缴清税款。纳税人合并时未缴清税款的，应当由合并后的纳税人继续履行未履行的纳税义务；纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。
第四十九条 欠缴税款数额较大的纳税人在处分其不动产或者大额资产 之前，应当向税务机关报告。
第五十条 欠缴税款的纳税人因怠于行使到期债权，或者放弃到期债权，或者无偿转让财产，或者以明显不合理的低价转让财产而受让人知道该情形，对国家税收造成损害的，税务机关可以依照 合同法第七十三条、第七十四条的规定行使代位权、撤销权。
税务机关依照前款规定行使代位权、撤销权的，不免除欠缴税款的纳税 人尚未履行的纳税义务和应承担的法律责任。
第五十一条 纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起三年内发现的，可以向税务机关要求退还多缴的税款 并加算银行同期存款利息，税务机关及时查实后应当立即退还；涉及从国库中退库的，依照法律、行政法规有关国库管理的规定退还。
第五十二条 因税务机关的责任，致使纳税人、扣缴义务人未缴或者少 缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。
因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机 关在三年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到五年。
对偷税、抗税、骗税的，税务机关追征其未缴或者少缴的税款、滞纳金 或者所骗取的税款，不受前款规定期限的限制。
第五十三条 国家税务局和地方税务局应当按照国家规定的税收征收管 理范围和税款入库预算级次，将征收的税款缴入国库。
对审计机关、财政机关依法查出的税收违法行为，税务机关应当根据有 关机关的决定、意见书，依法将应收的税款、滞纳金按照税款入库预算级次缴入国库，并将结果及时回复有关机关。
（一）检查纳税人的帐簿、记帐凭证、报表和有关资料，检查扣缴义务 人代扣代缴、代收代缴税款帐簿、记帐凭证和有关资料；
（二）到纳税人的生产、经营场所和货物存放地检查纳税人应纳税的商 品、货物或者其他财产，检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况；
（三）责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税 款有关的文件、证明材料和有关资料；
（四）询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有 关的问题和情况；
（五）到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、 邮寄应纳税商品、货物或者其他财产的有关单据、凭证和有关资料；
（六）经县以上税务局（分局）局长批准，凭全国统一格式的检查存款帐户许可证明，查询从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款 帐户。税务机关在调查税收违法案件时，经设区的市、自治州以上税务局（分局）局长批准，可以查询案件涉嫌人员的储蓄存款。税务机关查询所获得的资料，不得 用于税收以外的用途。
第五十五条 税务机关对从事生产、经营的纳税人以前纳税期的纳税情 况依法进行税务检查时，发现纳税人有逃避纳税义务行为，并有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，可以按照本法规定的批准权限采取 税收保全措施或者强制执行措施。
第五十六条 纳税人、扣缴义务人必须接受税务机关依法进行的税务检 查，如实反映情况，提供有关资料，不得拒绝、隐瞒。
第五十七条 税务机关依法进行税务检查时，有权向有关单位和个人调 查纳税人、扣缴义务人和其他当事人与纳税或者代扣代缴、代收代缴税款有关的情况，有关单位和个人有义务向税务机关如实提供有关资料及证明材料。
第五十八条 税务机关调查税务违法案件时，对与案件有关的情况和资 料，可以记录、录音、录像、照相和复制。
第五十九条 税务机关派出的人员进行税务检查时，应当出示税务检查 证和税务检查通知书，并有责任为被检查人保守秘密；未出示税务检查证和税务检查通知书的，被检查人有权拒绝检查。
第六十条 纳税人有下列行为之一的，由税务机关责令限期改正，可以 处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款：
（一）未按照规定的期限申报办理税务登记、变更或者注销登记的；
（二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的；
（三）未按照规定将财务、会计制度或者财务、会计处理办法和会计核 算软件报送税务机关备查的；
（五）未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装 置的。
纳税人不办理税务登记的，由税务机关责令限期改正；逾期不改正的， 经税务机关提请，由工商行政管理机关吊销其营业执照。
纳税人未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、 伪造税务登记证件的，处二千元以上一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。
第六十一条 扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税 款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上五千元以下的罚款。
第六十二条 纳税人未按照规定的期限办理纳税申报和报送纳税资料 的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，可以处二千 元以上一万元以下的罚款。
第六十三条 纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚 假的纳税申报，不缴或者少缴应纳税款的，是偷税。对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五 倍以下的罚款；构成犯罪的，依法追究刑事责任。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务 机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。
第六十四条 纳税人、扣缴义务人编造虚假计税依据的，由税务机关责 令限期改正，并处五万元以下的罚款。
纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其 不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。
第六十五条 纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨 碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。
第六十六条 以假报出口或者其他欺骗手段，骗取国家出口退税款的， 由税务机关追缴其骗取的退税款，并处骗取税款一倍以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。
对骗取国家出口退税款的，税务机关可以在规定期间内停止为其办理出 口退税。
第六十七条 以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机 关追缴其拒缴的税款、滞纳金外，依法追究刑事责任。情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、滞纳金，并处拒缴税款一倍以上五倍以下的罚款。
第六十八条 纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者 应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第四十条的规定采取强制执行措施追缴其不缴或者少缴的税款外，可以处不缴或者少缴的税款百分之 五十以上五倍以下的罚款。
第六十九条 扣缴义务人应扣未扣、应收而不收税款的，由税务机关向 纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。
第七十条 纳税人、扣缴义务人逃避、拒绝或者以其他方式阻挠税务机 关检查的，由税务机关责令改正，可以处一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。
第七十一条 违反本法第二十二条规定，非法印制发票的，由税务机关 销毁非法印制的发票，没收违法所得和作案工具，并处一万元以上五万元以下的罚款；构成犯罪的，依法追究刑事责任。
第七十二条 从事生产、经营的纳税人、扣缴义务人有本法规定的税收 违法行为，拒不接受税务机关处理的，税务机关可以收缴其发票或者停止向其发售发票。
第七十三条 纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款帐户，或者拒绝执行税务机关作出的冻结存款 或者扣缴税款的决定，或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款，造成税款流失的，由税务机关处十万元以上五十万元以下的罚款，对直 接负责的主管人员和其他直接责任人员处一千元以上一万元以下的罚款。
第七十四条 本法规定的行政处罚，罚款额在二千元以下的，可以由税 务所决定。
第七十五条 税务机关和司法机关的涉税罚没收入，应当按照税款入库 预算级次上缴国库。
第七十六条 税务机关违反规定擅自改变税收征收管理范围和税款入库 预算级次的，责令限期改正，对直接负责的主管人员和其他直接责任人员依法给予降级或者撤职的行政处分。
第七十七条 纳税人、扣缴义务人有本法第六十三条、第六十五条、第 六十六条、第六十七条、第七十一条规定的行为涉嫌犯罪的，税务机关应当依法移交司法机关追究刑事责任。
税务人员徇私舞弊，对依法应当移交司法机关追究刑事责任的不移交， 情节严重的，依法追究刑事责任。
第七十八条 未经税务机关依法委托征收税款的，责令退还收取的财 物，依法给予行政处分或者行政处罚；致使他人合法权益受到损失的，依法承担赔偿责任；构成犯罪的，依法追究刑事责任。
第七十九条 税务机关、税务人员查封、扣押纳税人个人及其所扶养家 属维持生活必需的住房和用品的，责令退还，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第八十条 税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税 人、扣缴义务人有本法第六十三条、第六十五条、第六十六条规定的行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
第八十一条 税务人员利用职务上的便利，收受或者索取纳税人、扣缴 义务人财物或者谋取其他不正当利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
第八十二条 税务人员徇私舞弊或者玩忽职守，不征或者少征应征税 款，致使国家税收遭受重大损失，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
税务人员滥用职权，故意刁难纳税人、扣缴义务人的，调离税收工作岗 位，并依法给予行政处分。
税务人员对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其 他检举人进行打击报复的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
税务人员违反法律、行政法规的规定，故意高估或者低估农业税计税产 量，致使多征或者少征税款，侵犯农民合法权益或者损害国家利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
第八十三条 违反法律、行政法规的规定提前征收、延缓征收或者摊派 税款的，由其上级机关或者行政监察机关责令改正，对直接负责的主管人员和其他直接责任人员依法给予行政处分。
第八十四条 违反法律、行政法规的规定，擅自作出税收的开征、停征或者减税、免税、退税、补税以及其他同税收法律、行政法规相抵触的决定的，除依照本法 规定撤销其擅自作出的决定外，补征应征未征税款，退还不应征收而征收的税款，并由上级机关追究直接负责的主管人员和其他直接责任人员的行政责任；构成犯罪 的，依法追究刑事责任。
第八十五条 税务人员在征收税款或者查处税收违法案件时，未按照本 法规定进行回避的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
第八十六条 违反税收法律、行政法规应当给予行政处罚的行为，在五 年内未被发现的，不再给予行政处罚。
第八十七条 未按照本法规定为纳税人、扣缴义务人、检举人保密的， 对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。
第八十八条 纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发 生争议时，必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保，然后可以依法申请行政复议；对行政复议决定不服的，可以依法向人民法院起诉。
当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服 的，可以依法申请行政复议，也可以依法向人民法院起诉。
当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起 诉、又不履行的，作出处罚决定的税务机关可以采取本法第四十条规定的强制执行措施，或者申请人民法院强制执行。
第八十九条 纳税人、扣缴义务人可以委托税务代理人代为办理税务事 宜。
第九十条 耕地占用税、契税、农业税、牧业税征收管理的具体办法， 由国务院另行制定。
关税及海关代征税收的征收管理，依照法律、行政法规的有关规定执 行。
第九十一条 中华人民共和国同外国缔结的有关税收的条约、协定同本 法有不同规定的，依照条约、协定的规定办理。
第九十二条 本法施行前颁布的税收法律与本法有不同规定的，适用本 法规定。
Law on Administration of Taxation of the People"s Republic of China
（Adopted by the 27th Session of the Standing Committee of the Seventh National People"s Congress on September 4, 1992.
Amended in accordance with the Decision of the 12th Session of the Standing Committee of the Eighth National People"s Congress on February 28, 1995 《Concerning Amending the Law on Administration of Taxation of the People"s Republic of China》.
Amended by the 21st Session of the Standing Committee of the Ninth National People"s Congress on April 28, 2001）
Order of the President of the People"s Republic of China No. 49
The Law on Administration of Taxation of the People"s Republic of China is amended and adopted by the 21st Session of the Standing Committee of the Ninth National People"s Congress on April 28, 2001. The amended Law on Administration of Taxation of the People"s Republic of China is hereby promulgated and shall enter into force on May 1, 2001.
President of the People"s Republic of China
Section 2 Administration of Account Books and Documents
Chapter VI Supplementary Provisions
For the purposes of strengthening administration of taxation, regulating tax collection and payment behaviors, ensuring the tax revenue of the State, protecting the legitimate rights and interests of taxpayers, and promoting the economic and social development, this Law is enacted.
This Law applies to administration of taxation imposed by tax authorities according to law.
Commencement, cessation, reduction, exemption, rebate and supplement of taxes shall be governed by the provisions of law, or by the provisions of administrative regulations formulated by the State Council in case the State Council is authorized by law to formulate such regulations.
Without authorization, no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, come to a decision on commencement, cessation, reduction, exemption, rebate or supplement of a tax or any other decision contradicting laws and administrative regulations on taxation.
A unit or an individual being liable to a tax as required by laws and administrative regulations is cited as the taxpayer.
A unit or an individual being liable to a tax withholding and remittance or a tax collection and remittance as required by laws and administrative regulations is cited as the withholding agent.
Taxpayers or withholding agents must pay the amount of tax or withhold and remit or collect and remit the amount of tax in accordance with the provisions of laws and administrative regulations.
The competent tax department of the State Council shall take charge of the work of administration of taxation throughout the country. The State tax bureaus and local tax bureaus in all localities shall administer taxation within their respective spheres of administration laid down by the State Council.
Local people"s governments at all levels shall strengthen their leadership and coordination towards administration of taxation within their respective administrative areas. They shall support tax authorities in performing duties according to law, in computing the amount of tax according to the statutory tax rate and in collecting tax according to law.
All departments and units concerned shall support and assist tax authorities in performing duties according to law.
No units or individuals may obstruct tax authorities performing duties according to law.
The State shall, in a planned manner, equip all tax authorities with modern information technology, strengthen the modernization of the information system for administration of taxation, and establish and improve the information-sharing system between tax authorities and other administrative authorities of the government.
Taxpayers, withholding agents and other units concerned shall provide authentic information about tax payment, withholding and remittance and collection and remittance to tax authorities in accordance with the relevant provisions of the State.
Tax authorities shall widely publicize laws and administrative regulations on taxation, popularize tax knowledge, and provide taxpayers with free consulting services on taxation.
Taxpayers and withholding agents are entitled to get from tax authorities the provisions of laws and administrative regulations on taxation of the State and information about tax payment procedures.
Taxpayers and withholding agents are entitled to request tax authorities to preserve secrecy with regard to all matters relating to taxpayers and withholding agents. Tax authorities shall respond according to law.
Taxpayers enjoy the right to apply for reduction, exemption or rebate of tax according to law.
Taxpayers and withholding agents enjoy the right of audience and the right of petition on the decisions of tax authorities, and enjoy such rights according to law as applying for administrative reconsideration, initiating an administrative action or requesting for the State indemnity.
Taxpayers and withholding agents are entitled to charge or accuse tax authorities or tax officers committing illegal or irregular acts.
Tax authorities shall reinforce the force of tax officers and improve their political and professional qualities.
Tax authorities and tax officers must execute laws impartially, devote themselves to duties, be clean and honest, act politely, serve taxpayers in a civilized manner, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.
No tax officer may ask for or take bribe, practice favoritism or irregularity, neglect duties, or fail to collect or under-collect the amount of tax payable; or abuse powers to over-collect the amount of tax or deliberately create difficulties for taxpayers or withholding agents.
Tax authorities at all levels shall establish and improve their internal systems of restriction, supervision and management.
Tax authorities at the higher level shall supervise the law execution activities of tax authorities at the lower level according to law.
Tax authorities at all levels shall supervise and inspect the execution of laws, administrative regulations and rules of self-discipline and honesty by their members.
The duties of officers in charge of collection, administration, auditing and administrative reconsideration of tax authorities shall be defined definitely, and shall be separated and constrained one another.
Tax officers shall withdraw from tax collection and investigation of tax-related violation cases if they have an interested relation with taxpayers, withholding agents or violation cases.
All units and individuals are entitled to report any act violating laws or administrative regulations on taxation. Authorities receiving such reports or being responsible for investigation shall preserve secrecy with regard to all matters relating to the reporters. Tax authorities shall reward and praise the reporters according to the provisions.
For the purposes of this Law, tax authorities mean the tax bureaus, sub-bureaus and offices at all levels as well as tax organizations established and made public according to the regulations of the State Council.
Within 30 days following receipt of the business license and by presenting relevant certifications, an enterprise, its branch in any other place, its site of production or business operation, an individual businessman, or an institution engaged in production or business operation （hereinafter cited as the taxpayer engaging in production or business operation）shall apply for tax registration to the tax authority. The latter shall complete examination and issue the certificate of tax registration thereto within 30 days following receipt of the application.
Administrative authorities for industry and commerce shall provide tax authorities the information about business license registration and issuance at a regular interval.
The State Council shall formulate the range and measures for tax registration and tax-withholding registration of taxpayers and withholding agents who are not covered in the first paragraph of this Article.
If having a change in tax registration, the taxpayer engaging in production or business operation shall apply to the tax authority for change or cancellation of tax registration by presenting relevant certifications and within 30 days following completion of change of registration by the administrative authority for industry and commerce or before applying cancellation of registration to the administrative authority for industry and commerce.
Taxpayers engaging in production or business operation shall, in accordance with the relevant provisions of the State and by presenting their certificate of tax registration, open their basic deposit accounts and other deposit accounts with banks or other financial institutions, and report all of their account numbers to tax authorities.
Banks and other financial institutions shall bring the numbers of certificate of tax registration into the accounts of taxpayers engaging in production or business operation, and the account numbers of taxpayers engaging in production or business operation into their certificate of tax registration.
When tax authorities inquire about the accounts of taxpayers engaging in production or business operation according to law, banks and other financial institutions concerned shall render assistance.
Taxpayers shall use the certificate of tax registration as required by the competent tax department of the State Council. No certificate of tax registration may be lent, tampered, damaged, destroyed, sold, bought or forged.
Section 2 Administration of Account Books and Documents
Taxpayers and withholding agents shall set up account books in accordance with relevant laws and administrative regulations as well as the provisions of the competent financial and tax departments of the State Council, and shall keep accounts and conduct accounting pursuant to lawful and valid documents.
Taxpayers engaging in production or business operation shall submit their financial and accounting systems, financial and accounting treatment methods and accounting software to tax authorities for the record.
When the financial or accounting system or treatment method of a taxpayer or withholding agent contradicts the tax-related provisions of the State Council or the competent financial or tax department of the State Council, his amount of tax payable, withheld, collected or remitted shall be computed in accordance with the tax-related provisions of the State Council or the competent financial or tax department of the State Council.
Tax authorities are the competent organs of invoices and are responsible for administration and supervision over the printing, acquiring, issuing, obtaining, keeping, recovering and destroying of invoices.
In purchasing and selling commodities, providing and accepting services or engaging in other business activities, units and individuals shall issue, use and obtain invoices according to the provisions.
The State Council shall formulate the measures for administration of invoices.
Special invoices for value-added tax shall be printed by the enterprises designated by the competent tax department of the State Council. Other invoices shall be printed by the enterprises designated respectively by the State tax bureaus and local tax bureaus of provinces, autonomous regions or municipalities directly under the Central Government in accordance with the provisions of the competent tax department of the State Council.
Without designation of the tax authority specified in the preceding paragraph, no person may print invoices.
The State popularizes the active use of tax control tools according to the needs of administration of taxation. Taxpayers shall be equipped with and use tax control tools according to the provisions. Without approval, they may not damage, destroy or alter tax control tools.
Taxpayers engaging in production or business operation and withholding agents must keep account books, accounting documents, tax payment receipts and other relevant materials in accordance with the period of time set forth by the competent financial or tax department of the State Council.
No account books, accounting documents, tax payment receipts or other relevant materials may be forged, altered or damaged or destroyed without approval.
Within the period of declaration and upon the items set forth by the provisions of laws and administrative regulations or determined by the tax authority according to the provisions of laws and administrative regulations, a taxpayer must authentically accomplish declaration of tax, submit the tax return, financial and accounting statements and other materials required by the tax authority according to actual needs.
Within the period of submission and upon the items set forth by the provisions of laws and administrative regulations or determined by the tax authority according to the provisions of laws and administrative regulations, a withholding agent must authentically submit statements on tax withholding and remittance, collection and remittance and other relevant materials required by the tax authority according to actual needs.
Taxpayers or withholding agents may accomplish declaration of tax or submit statements on tax withholding and remittance or collection and remittance directly to tax authorities, and may employ mail, data interchange or other manners for the above-mentioned declaration or submission according to the provisions.
With approval of the tax authority, a taxpayer or withholding agent being unable to accomplish declaration of tax or to submit statements on tax withholding and remittance or collection and remittance as scheduled may be extended the period of declaration or submission.
A taxpayer or withholding agent being approved to extend the period of declaration or submission according to the provisions of the preceding paragraph shall prepay the tax within the period of tax payment in accordance with the actual amount of tax paid in the preceding period or the amount of tax determined by the tax authority, and shall complete the tax settlement within the approved period of extension.
Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and may not commence or cease to collect, over-collect, under-collect, collect in advance, defer to collect or apportion any tax in violation of the provisions of laws and administrative regulations.
The amount of agricultural tax payable shall be assessed in accordance with the provisions of laws and administrative regulations.
Except tax authorities, tax collectors and units and persons empowered by tax authorities in accordance with laws and administrative regulations, no units or individuals may engage in tax collection activities.
Withholding agents shall fulfill their duties of tax withholding and collection in accordance with the provisions of laws and administrative regulations. No tax authority may demand the duties of tax withholding and collection from a unit or an individual having no such duties according to the provisions of laws and administrative regulations.
Taxpayers may not refuse withholding agents in fulfilling their duties of tax withholding and collection according to law. If a taxpayer refuses, the withholding agent shall promptly report the matter to the tax authority.
Tax authorities shall pay the service fee to withholding agents for tax withholding and collection in accordance with the provisions.
Taxpayers or withholding agents shall pay or remit tax within the period set forth by the provisions of laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
With approval of a State tax bureau or local tax bureau of the province, autonomous region or municipality directly under the Central Government, a taxpayer being unable to pay tax within the set period due to special difficulty may defer his tax payment. Such deferment, however, may not exceed three months.
When a taxpayer fails to pay tax within the set period or a withholding agent fails to remit tax within the set period, the tax authority shall order him to pay or remit tax within a given time limit. Concurrently, it shall collect a daily fine for delayed payment or remittance equivalent to 0.00005 of the tax unpaid or not remitted from the date the tax payment or remittance becomes due.
Taxpayers may, in a written form, apply for reduction or exemption of tax in accordance with the provisions of laws and administrative regulations.
Applications for reduction or exemption of tax must be examined and approved by the organs for examining and approving reduction or exemption of tax set forth by laws and administrative regulations. Decisions on reduction or exemption of tax made by local people"s governments at any level, competent departments of local people"s governments at any level, units or individuals in violation of the provisions of laws or administrative regulations shall be void and invalid. Tax authorities may not execute such decisions and shall report them to tax authorities at the higher level.
When collecting taxes, tax authorities must issue the tax payment receipt to taxpayers. When withholding or collecting taxes, withholding agents shall issue the tax withholding or collection certificate to taxpayers if the latter asks for.
Tax authorities are entitled to assess the amount of tax payable of the following taxpayers:
1. Taxpayers are permitted not to set up account books by the provisions of laws and administrative regulations;
2. Taxpayers are required to set up account books by the provisions of laws and administrative regulations but they fail to do so;
3. Without approval, taxpayers destroy account books or refuse to provide tax-related documents;
4. Taxpayers have set up account books but their accounts are in disorder or cost records, income vouchers and expense vouchers are incomplete, thus making it difficult to audit the accounts;
5. Taxpayers having the obligations of tax payment fail to accomplish declaration of tax within the set period of time, and fail to respond as scheduled after they are ordered by tax authorities; or
6. Taxpayers declare the tax basis that is obviously low without justified reasons.
The competent tax department of the State Council shall formulate the concrete procedures and methods for tax assessment by tax authorities.
Enterprises or organizations and sites set up in the territory of China by foreign enterprises to engage in production and business operation and their associated enterprises shall collect and pay prices and expenses for their business transactions according to the business transactions among independent enterprises. If they fail to do so as required with the intention of reduction of their taxable revenue or income, tax authorities are entitled to make reasonable adjustment.
If taxpayers engaging in production or business operation fail to accomplish tax registration according to the provisions or taxpayers engage in temporary business operation, tax authorities shall assess their amount of tax payable and order them to pay the amount of tax. If they refuse to pay, tax authorities may hold in custody their commodities or goods of a value equivalent to the amount of tax payable. If the amount of tax payable is paid after the custody, tax authorities must remove the custody in time and return the commodities or goods in custody. If the amount of tax payable is still not paid after the custody, the commodities or goods in custody shall be auctioned or sold according to law upon approval of the commissioner of the tax bureau （or sub-bureau） at or above the county level. The proceeds from such auction or sales shall be used to pay the amount of tax payable.
When tax authorities have grounds to believe that taxpayers engaging in production or business operation have tax evasion acts, they may, prior to the set period of tax payment, order the said taxpayers to pay the amount of tax payable within a given time limit. When tax authorities discover that taxpayers have obvious signs of transferring or concealing taxable commodities, goods or other properties, or taxable incomes within the given time limit, they may order the said taxpayers to provide security for tax payment. If the said taxpayers are unable to provide such security, tax authorities may take the following tax preservative measures with approval of the commissioner of the tax bureau （or sub-bureau）at or above the county level:
1. Informing in writing the banks or other financial institutions with which taxpayers have opened their accounts to freeze an amount of deposits equivalent to the amount of tax payable; or
2. Holding in custody or sealing the taxpayers" commodities, goods or other property of a value equivalent to the amount of tax payable.
After taxpayers pay the amount of tax within the time limit set in the preceding paragraph, tax authorities must immediately remove the tax preservative measures. If a taxpayer fails to pay the amount of tax within the said time limit, the tax authority may, with approval of the commissioner of the tax bureau （sub-bureau）at or above the county level, inform in writing the bank or any other financial institution at which the taxpayer has account to withhold and remit the amount of tax from the taxpayer"s frozen deposits, or auction or sell the commodities, goods or other property in custody or sealed up, and use the proceeds from the auction or sales to offset the amount of tax payable.
Housing and necessities needed by the daily life of individuals and their supported dependents shall not fall into the scope of the tax preservative measures.
Tax authorities shall be liable for losses of the legitimate interests of taxpayers caused by their failure of immediate removal of tax preservative measures after taxpayers have paid the amount of tax within the set time limit.
If, within the set period, a taxpayer engaging in production or business operation or a withholding agent fails to pay or remit the amount of tax, or a surety for tax payment fails to pay the guaranteed amount of tax, the tax authority shall order him to pay or remit the amount of tax within a given time limit. If the said taxpayer, agent or surety fails to pay the amount within the given time limit, the tax authority may, with approval of the commissioner of the tax bureau （sub-bureau）at or above the county level, take the following compulsory execution measures:
1. Informing in writing his opening bank or any other financial institution to withhold and remit the amount of tax from his deposits;
2. Holding in custody, sealing up, auctioning or selling according to law the commodities, goods or other property of a value equivalent to the amount of tax payable, and using the proceeds from auction or sales to offset the amount of tax.
The tax authority shall, at the time when taking the compulsory execution measures, impose compulsorily a fine for delayed payment not yet paid by the taxpayer, withholding agent or surety for tax payment listed in the preceding paragraph.
Housing and necessities needed by the daily life of individuals and their supported dependents shall not fall into the scope of compulsory measures.
The powers to take tax preservative measures and compulsory execution measures set forth in Articles 37, 38 and 40 of this Law may not be exercised by units or individuals other than tax authorities prescribed by law.
Tax authorities must comply with the limits of power and procedures prescribed by law in taking tax preservative measures and compulsory execution measures, and may not seal up or hold in custody housing and necessities needed by taxpayers or their supported dependents.
Tax authorities shall be liable for losses of the legitimate rights of taxpayers, withholding agents or sureties for tax payment caused by their power abuse in taking tax preservative measures or compulsory execution measures illegally or inappropriately.
A taxpayer failing to pay tax or his legal representative shall, if desiring to go abroad, pay the full amount of tax payable and the full amount of fine, or provide a security for tax payment to the tax authority before his leaving. If he fails to do so, the tax authority may inform the exit administration authority to prevent his leaving.
Unless otherwise provided by law, tax collection by tax authorities shall be priority than the non-mortgaged creditor"s right. When the amount of tax defaulted by a taxpayer occurs before the taxpayer creates mortgage or hypothecation with his property or before the property of the taxpayer is placed under lien, tax collection shall be priority than the execution of the mortgage right, hypothecation right and lien right.
If a taxpayer owing tax is fined and confiscated of his illegal income by the administrative organ, tax collection shall be priority than the fine and confiscation.
Tax authorities shall make regular announcements on defaulted tax payment by taxpayers.
A taxpayer owing tax shall inform the mortgage right holder and hypothecation right holder about his tax default when he uses his property to create mortgage or hypothecation. The mortgage right holder and hypothecation right holder may request the tax authority to provide information about the tax default of the taxpayer.
When holding in custody commodities, goods and other properties, tax authorities must issue receipts. When sealing up commodities, goods and other properties, they must issue a detailed list.
A taxpayer having such circumstances as merger or split shall report it to the tax authority and pay his full amount of tax according to law. If a taxpayer fails to pay his full amount of tax at the time of merger, the taxpayer after the merger shall continue to perform the obligations of tax payment not yet honored. If a taxpayer fails to pay his amount of tax at the time of split, the taxpayer after the split shall bear joint and several responsibilities in honoring the obligations of tax payment not yet made.
Before his disposal of his immovable estate or large amount of assets, the taxpayer owing a large amount of tax shall report it to the tax authority.
If a taxpayer owing tax fails to execute his creditor"s right due, or waives his creditor"s right due, or transfers without charge his property, or transfers his property at an obviously unreasonable price, and the transferee knows about the circumstance, thus causing a loss to the State"s tax revenue, the tax authority may, in accordance with the provisions of Article 73 or 74 of the Contract Law, perform the abrogation right or the cancellation right.
When the tax authority performs the abrogation right or the cancellation right pursuant to the provisions of the preceding paragraph, it shall not waive the taxpayer"s tax payment obligations not yet performed and legal responsibility that ought to be borne.
If a taxpayer has paid an amount in excess of the amount of tax payable, the tax authority shall rebate it without delay once found. If the taxpayer finds his over-payment within three years from the date of tax settlement, he may request a rebate from the tax authority of the overpaid part from the tax plus interest accruing from deposits of the same term, and the tax authority shall, after examination, rebate it without delay. If the rebate involves returns from the State Treasury, the rebate shall be granted according to the provisions of laws and administrative regulations on administration of State Treasury.
If, due to the reasons of the tax authority, a taxpayer or withholding agent fails to pay tax or underpays tax, the tax authority may, within three years, demand the taxpayer or withholding agent to supplement the tax in arrears, but it may not impose the fine for delayed payment.
If, due to the faults of a taxpayer or withholding agent such as miscalculation, the taxpayer or withholding agent fails to pay or underpays tax, the tax authority may pursue for the amount of tax in arrears and the fine for delayed payment within three years. Under special circumstances, the period for pursuing for tax payment may be extended to five years.
In case of tax evasion, tax revolt and tax cheating, tax authorities shall not be restricted by the time limitation set forth in the preceding paragraph in pursuing for payment of tax unpaid or underpaid, the fine for delayed payment or amount of tax so cheated.
State tax bureaus and local tax bureaus shall turn taxes collected into the State Treasury in accordance with the scope on administration and collection of tax and the budgetary and treasury debit levels of taxes set by the State.
With regard to tax-related violation cases discovered according to law by the audit organs and finance organs, tax authorities shall, according to the decisions and opinions of relevant organs, turn over the amount of tax and fine for delayed payment receivable into the State Treasury according to the treasury debit and budgetary levels, and notify the relevant organs timely of the results.
Tax authorities are entitled to --
1. inspect the taxpayers" account books, accounting documents, statements and relevant materials, and the withholding agents" account books, accounting documents and relevant materials in respect of the amount of tax withheld, collected and remitted;
2. inspect taxpayers" taxable commodities, goods or other properties at the taxpayers" sites where production or business operations are conducted and places where goods are stored, and the withholding agents" operating conditions relating to tax withholding, collection and remittance;
3. order the taxpayers and withholding agents to provide documents, proofs and information pertaining to tax payment or the amount of tax withheld, collected and remitted;
4. inquire the taxpayers and withholding agents on matters and particulars relevant to the tax payment or the amount of tax withheld, collected and remitted;
5. inspect the taxpayers" bills, vouchers and relevant materials pertaining to the taxable commodities, goods or other properties at stations, docks, airports, postal enterprises and their branch offices consigned for transportation or mail;
6. with approval of the commissioner of the tax bureau （sub-bureau）at or above the county level and by presenting the license for deposit account inspection of a nationally unified pattern, examine the deposit accounts of taxpayers engaged in production or business operations and the withholding agents opened with banks and other financial institutions. Tax authorities may, at the time of inspecting into tax-related violation cases and with approval of the commissioner of a tax bureau （sub-bureau） at or above the level city with districts and autonomous prefectures, check the savings deposits of suspects involved in the cases. Materials so acquired by tax authorities during such inspections may not be used for purposes other than taxation.
The tax authority which, in inspecting into the tax payment in previous tax periods by a taxpayer engaging in production or business operation, finds that the said taxpayer has an act of dodging his obligation of tax payment and obvious signs indicating that he transfers or conceals his taxable commodities, goods or any other property or taxable income, may take the tax preservative measures or compulsory execution measures according to the limit of power of approval specified in this Law.
Taxpayers and withholding agents must accept tax inspections imposed according to law by tax authorities, truthfully report the information, provide relevant documents, and may not refuse or conceal them.
At the time of tax inspection according to law, tax authorities are entitled to inquire relevant units and individuals about tax payment or tax withholding, collection and remittance by taxpayers, withholding agents or other parties concerned. The units and individuals concerned are obligated to truthfully provide relevant information and documents to tax authorities.
At the time of investigating cases concerning violation of tax laws, tax authorities may take notes of, tape-record, video-record, photograph and duplicate relevant information and documents related to the cases.
When officers appointed by the tax authority carry out tax inspections, they shall produce the permits for tax inspection and the notification for tax inspection, and shall be obligated to keep secret for the party being inspected. If they fail to do so, the parties being inspected have the right to refuse them.
Under any of the following circumstances, the tax authority shall order the taxpayer concerned to make corrections within a given time limit and may impose a fine not exceeding 2,000 yuan or a fine exceeding 2,000 yuan but not exceeding 10,000 yuan if the circumstance is serious:
1. The taxpayer fails to accomplish tax registration, change registration or cancellation registration within the set period;
2. The taxpayer fails to establish or keep account books or to keep accounting documents and relevant materials as required;
3. The taxpayer fails to submit his financial or accounting system, financial or accounting treatment method or accounting software to the tax authority for reference as required;
4. The taxpayer fails to report all his bank account numbers to the tax authority as required; or
5. The taxpayer fails to install and use tax control tools as required, or damages or alters tax control tools without approval.
If a taxpayer fails to accomplish tax registration, the tax authority shall order him to make corrections within a given time limit; if he fails to respond as scheduled, the administrative authority for industry and commerce shall revoke his business license upon request by the tax authority.
If a taxpayer fails to use the tax registration certificate as required or lends, tampers, damages, buys, sells or forges the tax registration certificate, a fine exceeding 2,000 yuan but not exceeding 10,000 yuan shall be imposed thereon; and if the circumstance is serious, a fine exceeding 10,000 yuan but not exceeding 50,000 yuan shall be imposed thereon.
If a withholding agent fails to establish or keep account books for tax withholding and remittance or tax collection and remittance, or fails to keep accounting documents and relevant materials for tax withholding and remittance or tax collection and remittance, the tax authority shall order him to make corrections within a given time limit and may impose a fine not exceeding 2,000 yuan or a fine exceeding 2,000 yuan but not exceeding 5,000 yuan if the circumstance is serious.
If a taxpayer fails to accomplish declaration of tax or to submit tax payment materials within the set period, or a withholding agent fails to submit statements on tax withholding, collection and remittance within the set period, the tax authority shall order him to make corrections within a given time limit and may impose a fine not exceeding 2,000 yuan or a fine exceeding 2,000 yuan but not exceeding 10,000 yuan if the circumstance is serious.
Failure of payment or underpayment of the amount of tax payable by taxpayers by means of forging, altering, concealing or destroying without approval account books or accounting documents, or overstating expenses or omitting or understating incomes in the account books, or refusing to file declaration of tax after notification by tax authorities, or filing unauthentic declaration of tax, shall be regarded as tax evasion. If a taxpayer commits tax evasion, the tax authority shall seek the payment of amount of tax unpaid or underpaid as well as a fine for delayed payment, and concurrently impose a fine exceeding 50% of but not exceeding five times the amount of tax unpaid or underpaid. If his act constitutes a crime, he shall be demanded for criminal responsibility according to law.
If a withholding agent fails to remit or under-remit the amount of tax already withheld or collected by resorting to the means listed in the preceding paragraph, the tax authority shall seek the remittance of amount of tax not remitted or under-remitted as well as the fine for delayed payment, and concurrently may impose a fine exceeding 50% but not exceeding fives times of the amount of tax not remitted or under-remitted. If his act constitutes a crime, he shall be demanded for criminal responsibility according to law.
If a taxpayer or withholding agent falsifies tax basis, the tax authority shall order him to make corrections within a given time limit and impose a fine not exceeding 50,000 yuan.
If a taxpayer fails to make declaration of tax, fails to pay or underpays the amount of tax payable, the tax authority shall seek the payment of the amount of tax unpaid or underpaid as well as the fine for delayed payment, and concurrently impose a fine exceeding 50% of but not exceeding fives times the amount of tax unpaid or underpaid.
If a taxpayer who has not paid the tax due, resorts to means of transferring or concealing property to obstruct the tax authority from seeking the payment of the amount of tax payable in arrears, the tax authority shall seek the payment of the amount of tax payable as well as the fine for delayed payment, and concurrently impose a fine exceeding 50% of but not exceeding five times the amount of tax payable. If his act constitutes a crime, he shall be demanded for criminal responsibility according to law.
If a taxpayer, by means of false declaration of exports or other deceitful means, cheats export tax rebates from the State, the tax authority shall seek the payment of the amount of tax rebates so cheated and concurrently impose a fine exceeding one times but not exceeding five times the amount of tax rebates so cheated. If his act constitutes a crime, he shall be demanded for criminal responsibility according to law.
With regard to those cheating for export tax rebates from the State, tax authorities may suspend to offer export tax rebates for them within the prescribed period.
Taxpayers refusing to pay taxes by means of violence or coercion shall be regarded as tax revolt, and shall be pursued for the payment of amount of tax refused to pay and the fine for delayed payment by tax authorities. In addition, their criminal responsibility shall be demanded for according to law. If the circumstance is light and no crime is constituted, tax authorities shall pursue for the payment of amount of tax refused to pay and the fine for delayed payment and concurrently, shall impose a fine exceeding one times but not exceeding five times the amount of tax so refused.
If a taxpayer or withholding agent fails to pay or underpays the amount of tax payable or amount of tax that should be remitted within the set period, and still fails to pay at the expiration of the given time limit after the tax authority orders him to pay within a given time limit, the tax authority may, in addition to adopting the compulsory execution measures for payment of the amount of tax unpaid or underpaid specified in Article 40 of this Law, also impose a fine exceeding 50% of but not exceeding five times the amount of tax not paid or underpaid.
If a withholding agent fails to withhold or to collect the amount of tax that should be withheld or collected, the tax authority shall seek payment of the amount of tax payable from the taxpayer, and impose a fine exceeding 50% of but not exceeding five times the amount of tax that should have been withheld or collected but not withheld or collected.
If a taxpayer or withholding agent escapes from, refuses or obstructs in other means inspection by the tax authority, the latter shall order him to make corrections and may impose a fine not exceeding 10,000 yuan. If the circumstance is serious, it may impose a fine exceeding 10,000 yuan but not exceeding 50,000 yuan.
If anyone, in violation of the provisions of Article 22 of this Law, illegally prints invoices, the tax authority shall destroy all invoices illegally printed, confiscate illegal proceeds and tools involved, and concurrently shall impose a fine exceeding 10,000 yuan but not exceeding 50,000 yuan. If the act constitutes a crime, criminal responsibility shall be demanded according to law.
If a taxpayer engaging in production or business operation or a withholding agent has an act against taxation prescribed by this Law and refuses to accept penalty by the tax authority, the latter may retrieve his invoices or stop issuing invoices thereto.
If the opening bank or other financial institution with which a taxpayer or withholding agent has opened account refuses the tax authority to check, according to law, the deposit account of the taxpayer or withholding agent, or refuses to enforce the decision made by the tax authority to freeze his deposits or amount of tax withheld, or after receiving a written notification from the tax authority, helps the taxpayer or withholding agent to transfer deposits, thus causing a loss of amount of tax, the tax authority may impose a fine exceeding 100,000 yuan but not exceeding 500,000 yuan, and impose a fine exceeding 1,000 yuan but not exceeding 10,000 yuan on the principal person directly liable and other persons directly liable.
If the amount of fine involved in administrative penalties mentioned in this Law does not exceed 2,000 yuan, it may be decided by the tax office.
Incomes from tax-related fines by tax authorities and judicial organs shall be turned over into the State Treasury according to the level of the treasury entry and budgetary level of amount of tax.
If a tax authority, in violation of the provisions, alters the scope of administration of taxation and the treasury entry and budgetary level without approval, it shall be ordered to make corrections within a given time limit, and the principal person directly liable and other persons directly liable shall be given administrative penalties such as demotion or removal from post.
If a taxpayer or withholding agent has any suspected criminal act mentioned in Article 63, 65, 66, 67 or 71 of this Law, the tax authority shall transfer it, according to law, to the judicial organ to demand for criminal responsibility.
If a tax officer commits irregularities for favoritism by failing to transfer a case to the judicial organ that should been transferred to demand criminal responsibility according to law, and if the circumstance is serious, criminal responsibility shall be demanded according to law.
If anyone collects tax without authorization by the tax authority, he shall be ordered to return the amount collected and be given administrative sanctions or penalties. If his act causes a loss of legitimate rights and interests of another person, he shall be liable for compensation according to law. If his act constitutes a crime, criminal responsibility shall be demanded according to law.
A tax authority or tax officer that seals up or distrains personal housing or necessities of a taxpayer or that to support the life of dependents shall be ordered to return them and be given administrative sanctions according to law. If a crime is constituted, criminal responsibility shall be demanded according to law.
A tax officer shall, if colluding with a taxpayer or withholding agent, instructing or assisting the taxpayer or withholding agent to commit an act mentioned in Article 63, 65 or 66 of this Law, be demanded for criminal responsibility according to law if a crime is constituted; and if no crime is constituted, shall be given administrative sanctions.
If a tax officer, by making use of his/her position, accepts or seeks property from taxpayers or withholding agents or seeks other unjustified interests, thus constituting to a crime, criminal responsibility shall be demanded according to law; if it does not constitute a crime, administrative sanctions shall be given thereto according to law.
If a tax officer commits irregularities for favoritism or neglects his/her duties, fails to collect or under-collect amount of tax payable, thus causing a serious loss in State tax revenue and constituting a crime, criminal responsibility shall be demanded according to law; if it does not constitute a crime, administrative sanctions shall be given thereto according to law.
If a tax officer abuses his/her power, intentionally creates difficulties for taxpayers or withholding agents, he/she shall be removed from taxation post and be given administrative sanctions according to law.
If a tax officer seeks revenge against a taxpayer or withholding agent or other tip provider who accuses or reports on acts violating the tax law, administrative sanctions shall be given thereto; if a crime is constituted, criminal responsibility shall be demanded according to law.
If a tax officer, in violation of the provisions of laws and administrative regulations, intentionally overestimates or underestimates the taxable output for agricultural tax, leading to over-collection or under-collection of amount of tax and thus infringing up the legitimate rights of farmers or state interests, criminal responsibility shall be demanded according to law if a crime is constituted; and administrative sanctions shall be given thereto if it does not constitute a crime.
If a tax authority, in violation of the provisions of laws and administrative regulations, collects in advance, delays the collection or appropriates amount of tax, the superior organ or the administrative supervisory organ shall order it to make corrections, and give administrative sanctions to the principal person directly liable or other persons directly liable according to law.
If anyone, in violation of the provisions of laws and administrative regulations, makes a decision, without authorization, on the commencement, suspension, reduction, exemption, rebate or supplement of tax or other decisions contradicting tax laws and administrative regulations, in addition to revoking the decision made without authorization according to the provisions of this Law, the amount of tax not collected but ought to be collected shall be collected, the amount of tax collected but not ought to be collected shall be returned, and the organ at the higher level shall investigate the administrative responsibility of the principal person directly liable and other persons directly liable; and if a crime is constituted, criminal responsibility shall be demanded according to law.
If a tax officer, at the time of collecting tax or investigating a case violating the tax law, fails to withdraw therefrom according to the provisions of this Law, administrative sanctions shall be given to the principal person directly liable and other persons directly liable according to law.
An act violating laws and administrative regulations on taxation that shall be penalized administratively shall not be subject to any administrative penalties if it is not discovered within five years.
If any matter relating to a taxpayer, withholding agent or reporter does not be preserved secrecy in accordance with the provisions of this Law, the principle person directly liable and other persons directly liable shall be given administrative sanctions by their employing unit or relevant units according to law.
When having a dispute with the tax authority, the taxpayer, withholding agent or surety of tax payment must pay or remit the amount of tax and the fine for delayed payment or provide a full security according to the decision of the tax authority. After doing so, the party concerned may apply for administrative reconsideration according to law. The party disagreeing with the decision of administrative reconsideration may initiate an action before a people"s court according to law.
A party disagreeing with the penalty decision, compulsory execution measures or tax preservative measures made by the tax authority may apply for administrative reconsideration according to law, and may also initiate an action before a people"s court according to law.
In the event of a party failing both to apply for administrative reconsideration or to initiate an action before a people"s court within the time limit, and to comply with the penalty decision made by the tax authority, the tax authority that makes the penalty decision may adopt the compulsory execution measures specified in Article 40 of this Law, or may apply to a people"s court for compulsory enforcement.
Chapter VI Supplementary Provisions
Taxpayers or withholding agents may empower tax agents for their tax-related affairs on behalf of them.
Concrete measures for administration of collection of the farmland-use tax, deed tax, agricultural tax and animal husbandry tax shall be formulated separately by the State Council.
Administration of collection of the Customs duties and taxes collected by Customs authorities on behalf of tax authorities shall be governed according to the relevant provisions of laws and administrative regulations.
In case where any tax-related treaty or agreement concluded by the People"s Republic of China with a foreign country contains the provisions differing from those of this Law, the provisions of the said treaty or agreement shall govern.
In case of a conflict between the provisions of any tax-related law before entry into force of this Law and those of this Law, the provisions of this Law shall apply.
Subject to this Law, the State Council shall formulate the detailed rules for its implementation.
财政部法规库