| Administration of Tax Collection |
Administration of Tax Collection Law Implementation Rules |
| Article & nbsp; & nbsp; In order to strengthen tax collection and management, standardize tax collection and payment behavior to protect the national tax revenue, protect the legitimate rights and interests of taxpayers, the promotion of economic and social development Law is enacted. |
| Article & nbsp; where the collection and management according to law by the tax authorities imposed various taxes, apply this law. |
Article & nbsp; where the collection and management according to law by the tax authorities imposed various taxes, apply the Tax Administration Law and these Rules; the Tax Administration Law and these Rules are not required, in accordance with other relevant taxes laws and administrative regulations. |
| Article & nbsp; collection of tax or the cessation thereof, the reduction, exemption, refund of tax, implemented in accordance with the law; legally authorized by the State Council, the State Council formulated in accordance with provisions and administrative regulations. |
& nbsp; Article & nbsp; any decision departments, units and individuals to make tax laws and administrative regulations contravene null and void, the tax authorities can not be executed, and shall report to the higher tax authorities. & Nbsp; |
| & nbsp; & nbsp; & nbsp; any authority, unit or individual may violate laws, administrative regulations, without making the collection of tax or the cessation thereof, the reduction, exemption or refund, fill tax and other tax laws and administrative regulations inconsistent decisions. |
& nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; The taxpayer shall fulfill tax obligations in accordance with the provisions of tax laws and administrative regulations; contract it signed agreements with the tax laws and administrative regulations contravene and null and void. & Nbsp; |
| Article & nbsp; & nbsp; laws, administrative regulations liable to tax units and individuals for the taxpayers. |
| laws and administrative regulations obligated to withhold taxes withheld duty units and individuals withholding agents. |
| Taxpayers or withholding agents must pay in accordance with the provisions of laws and administrative regulations, tax withholding, filing of the tax. |
| Article & nbsp; & nbsp; State Administration of Taxation responsible for the nationwide administration of tax collection. Throughout the State Administration of Taxation and local tax collection and management should be in accordance with the State Council tax collection and management ranges. |
| local people's governments should strengthen leadership by law or the coordination of the administrative areas of tax collection and administration, and support the tax authorities from performing their duties, calculated in accordance with the statutory tax rate, the tax imposed by law paragraph. |
| The various departments and units shall support and assist the tax authorities from performing their duties. |
| tax authorities from performing their duties, no unit or individual may obstruct. |
| Article & nbsp; & nbsp; countries have planned to use modern information technology and equipment to the tax authorities at all levels to strengthen the modernization of tax collection and management information system, establish and improve the tax authorities and other government agencies manage information sharing system. |
| taxpayers and withholding agents and other relevant units shall, in accordance with relevant state regulations and truthfully provide the tax withholding, filing of the tax-related information. |
| Article & nbsp; & nbsp; & nbsp; The tax authorities should widely disseminate tax laws and administrative regulations, popularize knowledge of tax payment, free of charge for the taxpayer to provide tax advisory services. |
| Article VIII & nbsp; taxpayers and withholding agents have the right to tax authorities about the tax provisions of the state laws, administrative regulations and procedures relating to the case of tax. |
Article & nbsp; Article VIII of the Tax Administration Law, called the taxpayer or withholding agent secrecy, refers to the taxpayer, withholding agent of trade secrets and personal privacy. Taxpayers and withholding tax offense does not belong to the scope of confidentiality. & Nbsp; |
| Taxpayers and withholding agents have the right to demand tax authorities to taxpayers and withholding agents confidential. The tax authorities shall in accordance with law for the taxpayers and withholding agents confidential. |
| Taxpayers are legally entitled to apply for tax exemption, refund rights. |
| A taxpayer or withholding the decision made by the tax authorities, enjoy the right to be heard, the right to defend themselves; legally entitled to apply for administrative reconsideration, administrative proceedings, request the State compensation claim . |
| A taxpayer or withholding the right to sue and prosecute tax authority, violations of tax officials. |
| Article IX & nbsp; & nbsp; The tax authorities shall strengthen the building, improve the political and professional quality of tax officials. |
Article & nbsp; the State Administration of Taxation, tax officials should develop a code of conduct and service standards. & Nbsp; |
| tax authorities, tax officials must implement the law impartially, dedicated, honest and clean, courteous and polite service, respect and protect the taxpayer, withholding agent rights, and accept supervision according to law . |
higher tax authorities found that the lower the tax authorities of tax violations shall be corrected in a timely manner; the lower the tax authorities shall promptly corrected in accordance with the decisions of higher tax authorities. & Nbsp; |
| tax officials shall not extort bribes, corruption, dereliction of duty, does not levy or collect the taxes payable; must not abuse their powers to tax or deliberately create difficulties for taxpayers and withholding obligations people. |
the lower the tax authorities of tax violations higher tax authorities, it should be to the higher tax authorities or departments concerned. & Nbsp; |
| Article X of the tax authorities at all levels should establish and improve internal control and supervision system. |
| higher tax authorities for law enforcement activities should lower the tax authorities supervise the law. |
| The tax authorities at all levels should implement laws, administrative regulations and guidelines for their self-discipline of staff to conduct supervision and inspection. |
| Article XI & nbsp; & nbsp; the tax authorities responsible for the collection, management, auditing, personnel responsibilities for administrative reconsideration shall be clearly defined and separated from each other, mutual restraint. |
| Article XII & nbsp; & nbsp; tax official investigation of tax and tax law cases, with the taxpayer, withholding agent or tax violation cases have stakes, should be avoided. |
Article VIII & nbsp; When tax officials approved tax liability adjustment tax quota, conducting tax inspection, the implementation of tax administrative penalties for tax administrative review, with the taxpayer, withholding agent or a legal representative, directly responsible for any of the following relationships should be avoided: & nbsp; |
| (a) the relationship between husband and wife; & nbsp; |
| (b) lineal relationship; & nbsp; |
| (c) collateral relatives within three generations; & nbsp; |
| (d) close affinity; & nbsp; |
| (v) may affect other stakeholders impartial enforcement. |
| Article 13 No units and individuals have the right to report violations of tax laws and administrative regulations. Report received organs and institutions which handle the case shall keep secret. The tax authorities shall be subject to reward informers. |
Article & nbsp; the tax authorities to give appropriate incentives based on the size of the contribution of prosecutors, tax authorities included in the incentive funds required annual budget, individual approval. Reward fund specific measures and incentives to use standards developed by the Ministry of Finance State Administration of Taxation. |
| Article XIV & nbsp; & nbsp; this Law, refers to the tax authorities at all levels of the Inland Revenue, the tax bureau. Taxation and established in accordance with the State Council announced to the society tax authority. |
Article IX & nbsp; Article XIV of the Tax Administration Law referred to the provisions established in accordance with the State Council announced to the public tax authorities, it means below the provincial Revenue Inspectorate. Inspection Bureau solely on tax evasion, evading the recovery of tax arrears, tax fraud and refusal to pay taxes to investigate the case. & Nbsp; |
| State Administration of Taxation should be a clear division of responsibilities and the Inland Revenue Department inspection bureau, to avoid overlapping responsibilities. & Nbsp; |
| Article X & nbsp; State Administration of Taxation and local taxation of the same taxpayer tax registration should be using the same code, information sharing. & Nbsp; |
| The specific measures for tax registration shall be formulated by the State Administration of Taxation. |
| Article XI & nbsp; industrial and commercial administrative organs at all levels should be similar to the State Administration of Taxation and local tax regularly informed handle opening, change, cancellation of registration and revocation of business licenses situation. |
| & nbsp; & nbsp; & nbsp; & nbsp; specific measures notified jointly formulated by the State Administration for Industry and Commerce and the State Administration for Taxation. |
| Article XV & nbsp; & nbsp; branch enterprises, enterprises established in the field and engaged in production or business operations, individual businesses engaged in production and operation of public institutions ( collectively engaged in production and business taxpayers) within thirty days from the date of the business license, the relevant documents from the tax authorities apply for tax registration to receive. The tax authorities shall, within thirty days of the date of reporting and auditing tax registration certificate is received. |
Article XII & nbsp; engaged in production and business taxpayers shall receive, within 30 days from the date of the business license, the competent tax authorities to produce, place of business or the taxpayer to apply for tax registration of , fill out tax registration form and provide the relevant documents and information as required by tax authorities. & Nbsp; |
| industrial and commercial administrative organs shall handle the registration and issuance of business licenses, tax authorities regularly informed. |
in the preceding paragraph other than the taxpayer, in addition to state organs and individuals, the tax liability from the date of the occurrence within 30 days, the relevant documents to the local tax authorities shall apply for tax registration. & Nbsp; |
| taxpayer other than the provisions of the first paragraph and the withholding agents apply for tax registration tax withholding registration of scope and methods prescribed by the State Council. |
Personal income taxpayer tax registration shall be formulated separately by the State Council. & Nbsp; |
| tax registration certificates style, formulated by the State Administration of Taxation. |
| Article XIII & nbsp; withholding withholding agent shall, within 30 days from the date of obligation, to the local competent tax authority to apply for tax withholding registration and receive tax withholding registration documents; the tax authorities have been withholding agent tax registration, withholding items can be registered only in its tax registration certificate, registration certificate no longer issue tax withholding. |
| Article XVI & nbsp; & nbsp; engaged in production and business taxpayers, tax registration content changes, the administrative department for industry and commerce registration change or within 30 days prior to the industrial and commercial administrative authorities to apply for cancellation of registration, the relevant documents to the tax authorities apply for change or cancellation of tax registration. |
Article XIV & nbsp; taxpayer tax registration content changes, the industrial and commercial administrative organs shall or other authority for 30 days from the date of registration changes, the relevant certificate to the original taxation registration authority to apply changing tax registration. & Nbsp; |
| taxpayer tax registration content changes, do not need to industrial and commercial administrative organs or other organs register the change, it shall take place within 30 days from the date of the change, the relevant certificate to the original tax registration authority to apply for tax registration changes. & Nbsp; |
| Article XV & nbsp; taxpayer dissolution, bankruptcy, revocation, and other circumstances, according to the termination of the taxpayer shall be in the industrial and commercial administrative authority or other authority for cancellation of registration. before, the relevant certificate to the original taxation registration authority to apply for cancellation of tax registration; not required in accordance with industrial and commercial administrative organs or other organs for registration shall be approved by the relevant authorities or self-declared within 15 days from the date of termination, the relevant certificate to the original tax registration authority to apply for cancellation of tax registration. & Nbsp; |
| taxpayer's place of residence, place of business changes, to change the tax registration authority, shall apply to the industrial and commercial administrative organs or other organs for before the change or cancellation of registration or residence, before the change location, the original tax registration authority to apply for cancellation of tax registration, and within 30 days to move up to the tax authority to apply for tax registration. & Nbsp; |
| business license revoked taxpayers industrial and commercial administrative organs or other organs are to be deregistered, should be revoked or canceled within 15 days from the date of registration from the business license, the original tax registration authority for cancellation of tax registration. & Nbsp; |
| Article XVI & nbsp; in the process of cancellation of tax registration of taxpayers before tax authorities shall settle all payable taxes, late fees, fines, cancellation invoices, tax registration documents and other tax documents. |
| Article XVII engaged in production and business taxpayers should be in accordance with relevant state regulations, tax registration certificate, a bank or other financial institution to open basic deposit accounts and other deposit accounts and all of its account report to tax authorities. |
Article XVII & nbsp; engaged in production and operation of the taxpayer shall, within 15 days from the date of opening basic deposit account or other deposit accounts, the written reports it to the tax authorities all accounts; changes daily variation shall within 15 days, a written report to the tax authorities. |
| banks and other financial institutions should be engaged in the production, operation of the taxpayer's account registered tax registration certificate number and tax registration certificate registered in the production and business taxpayers the account number. |
| The tax authority shall queries engaged in production and operation situation when taxpayer accounts are opened, the bank and other financial institutions should be assisted. |
| Article XVIII & nbsp; & nbsp; taxpayers use tax registration certificates in accordance with the provisions of the tax administrations of the State Council. The tax registration certificates shall not be lent, altered, damaged, traded or forged. |
Article XVIII & nbsp; when not required except in accordance with the provisions of a tax registration certificate, the taxpayer handle the following matters, must hold a tax registration certificate: & nbsp; |
| (a) opening bank accounts; & nbsp; |
| (b) apply for tax reduction, exemption or refund; & nbsp; |
| (c) to apply for an extension declaration, deferred payment of tax; & nbsp; |
| (iv) purchasing invoices; & nbsp; |
| (v) for issuance of an outbound business activities tax administration certificate; & nbsp; |
| (6) handling of business, out of business; & nbsp; |
| (7) Other tax related matters. & Nbsp; |
| Article XIX & nbsp; verification tax authorities of the periodic inspection and replacement system for tax registration certificates. Taxpayers shall present the relevant documents to the competent tax authorities for verification or replacement procedures within the prescribed period. & Nbsp; |
| Article XX & nbsp; the taxpayer should be original tax registration documents disclosed suspended their production, business premises or office, to accept inspection by tax authorities. & Nbsp; |
| lost taxpayer tax registration certificate, shall send a written report to the competent tax authorities within 15 days, and the newspaper declared invalid. & Nbsp; |
| Article XXI & nbsp; engaged in production and business taxpayers outside the county (city) temporary engaged in production and business activities, shall present a copy of the tax registration certificate and local tax authority to fill open outbound business activities tax administration certificate, inspection and registration of business tax authorities to accept the tax administration. & Nbsp; |
| engaged in production and business taxpayers out of business, in the same manner accumulated more than 180 days, it shall apply for tax registration formalities at the place of business. |
| Article XIX taxpayers and withholding agents according to relevant laws, administrative regulations and the State Council, financial, tax authorities shall establish accounting books, according to the legal, legitimate and valid vouchers conduct accounting. |
| Article XX engaged in the production, the taxpayer's financial and accounting systems or the financial, accounting methods and the accounting software business, shall be submitted to the tax authorities for the record. |
Article 24 & nbsp; engaged in production and business taxpayers shall receive, within 15 days from the date of tax registration certificate, its financial and accounting systems or the financial and accounting methods to be submitted to the competent tax authorities. & Nbsp; |
| taxpayers, financial and accounting systems or the financial, accounting treatment and the State Council or the financial, tax departments of the State Council concerning the tax withholding agent conflict, in accordance with the State Council or the accounts, the provisions of the tax authorities about the tax calculation of tax payable, tax withholding and collecting payment. |
taxpayer bookkeeping using a computer, it should be before use accounting software, accounting system, the use of manuals and other relevant information submitted to the competent tax authorities. & Nbsp; |
| Taxpayers computerized accounting system should comply with the relevant provisions of the State, and to correct and complete accounting of their revenue or income. & Nbsp; |
| Article 25 & nbsp; within 10 days from the date of the withholding Withholding agents shall tax laws and administrative regulations, according to the withholding of taxes, are provided withholding, filing of the tax books. & Nbsp; |
| Article 26 & nbsp; A taxpayer or withholding a sound accounting system can use a computer properly, complete calculation of its income and gains or withholding, filing of the tax situation , the complete written accounting records computer output, visual with accounting books. & Nbsp; |
| A taxpayer or withholding accounting system is not perfect, not by a computer properly, complete calculation of its income and gains or withholding, filing of the tax situation, and general ledger should be established and withholding tax or collected and remitted taxes other accounting books. & Nbsp; |
| & nbsp; & nbsp; & nbsp; & nbsp; Article XXI invoice tax authority is the competent authority responsible for the printing of invoices, purchase, issuance, acquisition, maintenance, cancellation of management and supervision. |
| units and individuals in the purchase and sale of goods, provide or accept business services and engage in other business activities, shall be subject to issue, use and obtain invoices. |
| Administration of invoices by the State Council. |
| Article 22 VAT invoices designated by the State Administration of Taxation enterprise printing; other invoices, tax authorities in accordance with the provisions of the State Council, the governments of the provinces, autonomous regions, municipalities, national and local taxation bureaus printed by enterprises designated. |
| tax authorities without the preceding paragraph shall specify permitted to print invoices. |
| According to Article 23 of the State Tax Administration of the need to actively promote the use of tax control device. Taxpayers should be in accordance with the installation, use tax means it can not be destroyed or tampered with in any tax system. |
Article 22 & nbsp; engaged in production and business taxpayers shall obtain a business license or tax liability from the date of occurrence of 15 days set in accordance with the relevant provisions of the State books. & Nbsp; |
| books mentioned in the preceding paragraph, refers to the general ledger, subsidiary ledgers, journals, and other auxiliary books. General ledger, journal should book form. & Nbsp; |
| Article 23 & nbsp; production, small-scale taxpayers prepare accounts which genuinely ability, can hire approved in the accounting bookkeeping services through professional organizations or tax authorities to establish accounts and accounting personnel to handle accounting; these institutions employ staff or practical difficulties, the tax authorities above the county level, in accordance with the provisions of the tax authorities, expenditure vouchers paste book, purchase and sale registry or use tax means. |
| Article 28 & nbsp; the taxpayer in accordance with the requirements of the tax authorities should install, use tax control device, and submit relevant data and information in accordance with the provisions of the tax authorities. & Nbsp; |
| tax system to promote the application shall be worked out by the State Administration of Taxation, the approval of the State Council. |
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| Article 24 engaged in production and business taxpayers and withholding agents must keep books, accounting vouchers in accordance with the retention period financial tax departments under the State Council, tax payment receipts and other relevant information. |
Article 27 & nbsp; books, accounting vouchers and statements shall be Chinese. Autonomous Regions can use local general a national language. Foreign-invested enterprises and foreign enterprises can use a foreign language. & Nbsp; |
| books, vouchers, tax payment receipts and other relevant information shall not be forged, altered or damaged without authorization. |
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| Article 29 & nbsp; books, accounting vouchers, financial statements, tax payment receipts, invoices, export documents and other tax-related information should be lawful, truthful and complete. & Nbsp; |
| books, accounting vouchers, financial statements, tax payment receipts, invoices, export documents and other tax-related information should be kept for 10 years; however, except for the laws and administrative regulations provide otherwise. & Nbsp; |
| Article 25 Taxpayers filing deadline must be in accordance with the provisions of laws and administrative regulations determined in accordance with laws, administrative regulations or tax authority declarations truthfully handle tax returns, newspaper Get tax returns, financial statements and tax authorities based on practical needs require other taxpayers submitted tax information. |
Article 30 & nbsp; the tax authority shall establish and improve taxpayer self-declaration and tax payment system. The approval of the tax authorities, taxpayers and withholding agents can be taken by mail, electronic data transmission filing tax returns or submit withholding, filing of the tax reporting forms. & Nbsp; |
| withholding agents must be in accordance with the deadline to declare laws, administrative regulations or tax authorities in accordance with laws, administrative regulations determined truthful declarations submitted to withhold, on behalf of the collected and paid reporting forms and tax authorities based on practical needs other relevant information required to submit the withholding agents. |
data messages, refer to the tax authorities of telephone voice, electronic data interchange and network transmission and other electronic means. & Nbsp; |
| Article 26 A taxpayer or withholding agent may apply directly to the tax authorities to submit tax returns or withholding, collecting payment tax report form to be taken by mail in accordance with the provisions of the data message or other means in accordance with relevant provisions. |
Article 31 & nbsp; taxpayers filing tax returns by post, it shall use a uniform tax return special envelopes and receipts to the postal sector as a declaration of credentials. Tax return is mailed to the actual date of the postmark date of the declaration. & Nbsp; |
| take taxpayers filing tax returns electronically, the information should be kept in accordance with the terms and requirements of tax authorities and regularly submit written tax authorities. & Nbsp; |
| Article 32 & nbsp; the taxpayer in the tax period, no tax liability should also be in accordance with the provisions of tax returns. & Nbsp; |
| taxpayers enjoy tax exemption benefits, the tax reduction or exemption period shall be subject to tax returns. & Nbsp; |
| Article 33 & nbsp; or withholding tax returns, filing of the tax reporting forms the main content of taxpayers and withholding agents include: taxes , taxable items, taxable projects or should be withheld or collected and remitted tax items, tax basis, standard deductions and applicable tax rates or unit tax, refundable tax items and tax, tax items and tax relief should be, should or the amount of tax should be withheld or collected and remitted tax tax period, deferred payment of taxes, taxes, fines and the like. & Nbsp; |
| Article 34 & nbsp; taxpayers filing tax returns, it should fill out tax returns, and submit the following relevant documents depending on the circumstances, information: & nbsp; |
| (a) the financial statements and explanatory material; & nbsp; |
| (b) tax-related contracts, agreements and vouchers; & nbsp; |
| (iii) tax means; & nbsp; |
| (iv) outbound business activities tax administration certificate and ex tax payment receipts; & nbsp; |
| relevant documents (five) or overseas notary issued; & nbsp; |
| Other relevant documents (vi) shall be submitted to the tax authorities, information. & Nbsp; |
| Article 35 & nbsp; handling withholding withholding agent, when collecting payment of tax reports shall fill withholding, collection payment of the tax reporting forms, and submit withhold taxes withheld other documents and legal documents and tax authorities, and information. & Nbsp; |
| Article 36 & nbsp; of the periodic fixed payment of taxes Taxpayers can implement simple declaration, Jane and levy of tax declaration and other ways. & Nbsp; |
| Article 27 The taxpayer or withholding agent is not scheduled to submit tax returns or withholding, filing of the tax reporting forms, the tax authorities for approval, the declaration may be postponed. |
Article 37 & nbsp; taxpayers and withholding agents in accordance with the deadlines for tax returns or submit withholding, filing of the tax report form is really difficult, you need to Any extension of the tax authority shall submit a written request for an extension within the time limit prescribed, approved by the tax authorities, within the approved deadlines apply. & Nbsp; |
| approved an extension to handle the preceding paragraph with relevant provisions shall be in accordance with the actual payment of the tax or the tax authorities of tax advance tax in the tax period, and go through the tax settlement within the approved extension. |
taxpayer or withholding agent due to force majeure, can not be scheduled to submit tax returns or withholding, filing of the tax reporting forms, may be extended; however, should force majeure after the circumstances eliminate immediately report to tax authorities. The tax authorities shall ascertain the facts, be approved. |
| Article 38 & nbsp; The tax authorities shall strengthen the administration of tax collection, establish and improve the responsibility system. & Nbsp; |
| According to the tax authorities to ensure that the principle of national taxes in full and timely storage, convenient taxpayers, reduce the tax cost to determine the manner of tax collection. & Nbsp; |
| The tax authorities shall strengthen the administration of the taxpayer export tax rebates, specific management practices by the State Administration of Taxation jointly with relevant departments under the State Council. |
| Article 28 The tax authorities levied in accordance with laws, administrative regulations, taxes, shall not violate the laws, administrative regulations levy, cease to collect, over collect, levy, levied in advance, postpone the collection of or apportion taxes. |
Article 39 & nbsp; the tax authorities should be a variety of tax, pay taxes, late fees, fines, according to the state budget accounts and budget levels promptly turned over to the state treasury, the tax authorities can not tie up , misappropriation, interception can not be paid into any account other than the state or outside the state treasury tax accounts. & Nbsp; |
| agricultural tax payable approved in accordance with the provisions of laws and administrative regulations. |
has been turned over to the treasury of the tax, late fees, fines, and no unit or individual shall not alter budget accounts and budget levels. |
| Article 40 & nbsp; The tax authorities shall, in accordance convenient, fast, safe, and actively promote the use of checks, bank cards, electronic settlement payment of taxes. |
| Article 29 In addition to the tax authorities and tax officials as well as by the tax authorities in accordance with external laws and administrative regulations entrusted units and personnel, and no unit or individual may collect taxes . |
| Article 30 withholding agent fails to withhold in accordance with laws, administrative regulations, tax collection obligations. Laws, administrative regulations do not provide bear the withholding tax obligations units and individuals, the tax authorities can not be required to fulfill withholding tax obligations. |
Article 110 & nbsp; the Tax Administration Law Article 30 of the third paragraph of withholding and collection service fees included in the budget management by the tax authorities in accordance with the law administrative regulations to pay the withholding agent. |
| withholding agent from fulfilling its withholding tax obligation, the taxpayer can not be refused. Taxpayer refuses, the withholding agent shall promptly report the tax authorities. |
