Law of the People’s Republic of China on the Administration of Tax Collection (Закон Китайской Народной Республики «Об администрировании сбора налогов») (по состоянию на 24.04.2015 г.)

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Law of the People’s Republic of China on the Administration of Tax Collection
(Закон Китайской Народной Республики «Об администрировании сбора налогов»)

(по состоянию на 24.04.2015 г.)

(Adopted at the 27th Session of the Standing Committee of the Seventh National People's Congress on September 4, 1992; Amended for the first time in accordance with the Decision to Amend the Tax Collection Administration Law of the People's Republic of China made at the 12th meeting of the Standing Committee of the Eighth National People's Congress on February 28, 1995; Revised at the 21st Session of the Standing Committee of the Ninth National People's Congress on April 28, 2001; and amended for the second time in accordance with the Decision of Standing Committee of the National People's Congress on Amending the Cultural Relics Protection Law of the People's Republic of China and Other Eleven Laws as adopted at the Third Session of the Standing Committee of the Twelfth National People's Congress on June 29, 2013; and amended for the third time in accordance with the Decision on Amending the Seven Laws Including the Law of the People's Republic of China on Ports adopted at the Third Session of the Twelfth National People's Congress on April 24, 2015)

Contents

Chapter I General Provisions

Chapter II Tax Administration

Section 1 Tax Registration

Section 2 Administration of Accounting Books and Supporting Vouchers

Section 3 Filing Tax Returns

Chapter III Tax Collection

Chapter IV Tax Inspection

Chapter V Legal Liabilities

Chapter VI Supplementary Provisions

Chapter 1 General Provisions

Article 1 This law has been formulated with a view to strengthening the administration of tax collection, regulating tax collection and payment, guaranteeing the tax revenue of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the administration of tax collection in respect of all taxes collected by tax authorities in accordance with the law.

Article 3 The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax dodged or overdue shall be implemented in accordance with the law or, if the State Council is authorized by the law to formulate relevant provisions, in accordance with the relevant provisions prescribed in administrative regulations formulated by the State Council.