ÖлªÈËÃñ¹²ºÍ¹úË°ÊÕÕ÷ÊÕ¹ÜÀ헨£¨ÐÞ¶©£© Law of the Peoples Republic of China on the

Administration of Tax Collection

¡¡
¡¡¡¡The Law of the People's Republic of China on the Administration of Tax Colle
ction, revised and adopted by the Standing Committee of the Ninth National Peopl
e's Congress of the People's Republic of China at its 21st Meeting on April 28,2
001, is hereby promulgated and shall go into effect as of May 1,2001.
¡¡
¡¡¡¡Contents
¡¡¡¡Chapter I General Provisions
¡¡¡¡Chapter II Tax Administration
¡¡¡¡Section 1 Tax Registration
¡¡¡¡Section 2 Administration of Accounting Books and Vouchers
¡¡¡¡Section 3 Tax Declaration
¡¡¡¡Chapter III Tax Collection
¡¡¡¡Chapter IV Tax Inspection
¡¡¡¡Chapter V Legal Responsibility
¡¡¡¡Chapter VI Supplementary Provisions
¡¡¡¡Chapter I
¡¡¡¡General Provisions
¡¡¡¡Article 1 This Law is enacted for the purpose of standardizing tax collectio
n and payment, ensuring the tax revenues of the State, protecting the legitimate
rights and interests of taxpayers and promoting economic and social development
.
¡¡¡¡Article 2 The administration of tax collection in respect of all taxes to be
collected by the tax authorities in accordance with law shall be governed by th
is Law.
¡¡¡¡Article 3 The imposition of tax, the cessation thereof, tax reduction, tax e
xemption, refund of tax and payment of delinquent tax shall be governed by the p
rovisions of relevant laws; where the State Council is authorized by law to form
ulate relevant regulations, the provisions of relevant administrative regulation
s formulated by the State Council shall apply.
¡¡¡¡No units including government departments or individuals may,in violation of
laws or administrative regulations, make decisions regarding the imposition of
tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payme
nt of delinquent tax, or any other decision which is in contravention with laws
or administrative regulations governing tax collection.
¡¡¡¡Article 4 Units and individuals that obligated to pay tax as prescribed by l
aws or administrative regulations are taxpayers.
¡¡¡¡Units and individuals that are obligated to withhold and remit tax or collec
t and remit tax as prescribed by laws or administrative regulations are withhold
ing agents.
¡¡¡¡Taxpayers and withholding agents shall pay tax or withhold and remit or coll
ect and remit tax in accordance with the provisions of relevant laws or administ
rative regulations.
¡¡¡¡Article 15 The competent department for taxation under the State Council sha
ll be in charge of the administration of tax collection throughout the country,
The national tax bureaus and the local tax bureaus in various places shall admin
ister tax collection respectively within the limits set by the State Council.
¡¡¡¡The local people's governments at various levels shall strengthen their lead
ership over or coordination of the administration of tax collection within their
respective administrative regions, and support the tax authorities in performin
g out their duties in accordance with law, calculating the amounts of taxes to b
e paid according to the statutory tax rates and collecting taxes in accordance w
ith law.
¡¡¡¡The departments and units concerned shall support and assist the tax authori
ties in performing their duties in accordance

with law.
¡¡¡¡No units or individuals may obstruct the tax authorities from performing the
ir duties in accordance with law.
¡¡¡¡Article 6 The State, in a planned way, equips the tax authorities at various
levels with modern information technology, enhances the modernization of the in
formation system for administration of tax collection, and establishes and impro
ves a information-sharing system among tax authorities and other administrative
departments of the governments.
¡¡¡¡Taxpayers, withholding agents and other units concerned shall, in accordance
with relevant State regulations, provide the tax authorities with truthful info
rmation relating to payment of or withholding and remittance or collection and r
emittance of tax.
¡¡¡¡Article 7 The tax authorities shall extensively disseminate the laws and adm
inistrative regulations on tax collection, popularize knowledge abut payment of
tax and provide, free of charge, the taxpayers with constancy relating to paymen
t of tax.
¡¡¡¡Article 8 Taxpayers and withholding agents shall have the right to approach
the tax authorities for information about the provisions of the State laws and a
dministrative regulations on tax collection and information relating to the proc
edures of payment of tax.
¡¡¡¡Taxpayers and withholding agents shall have the right to request the tax aut
horities to keep their information confidential. The tax authorities shall do so
in accordance with law.
¡¡¡¡Taxpayers shall, in accordance with law, have the right to apply for tax red
uction, tax exemption and refund of tax.
¡¡¡¡With regard to the decisions made by tax authorities, taxpayers and withhold
ing agents shall have the right to argue their cases and defend themselves; they
shall, in accordance with law, have the right to apply for administrative recon
sideration, take administrative proceedings, request State compensation, etc.
¡¡¡¡Taxpayers and withholding agents shall have the right to accuse tax authorit
ies and officials of their violation of laws and rules of discipline and report
such violations.
¡¡¡¡Article 9 Tax authorities should enhance the level of their contingents, in
order to improve the political and vocational quality of the tax officials.
¡¡¡¡Tax authorities and officials shall implement laws impartially, devote thems
elves to their duties, be honest and upright, treat people politely, serve them
with civility, respect and protect the rights of taxpayers and withholding agent
s and, in accordance with law, accept supervision.
¡¡¡¡No tax officials may extort or take bribes, engage in malpractices for perso
nal gain, neglect their duties, or fail to collect, or undercollect the amount o
f tax payable; nor may they abuse their power to overcollect tax or deliberately
create difficulties for taxpayers or withholding agents.
¡¡¡¡Article 10 Tax authorities at various levels shall establish and improve a s
ystem for internal restriction and supervision.
¡¡¡¡The tax authorities at higher levels shall, in accordance with law, exercise
supervision over the law-enforcement activities conducted by the authorities at
lower levels.
¡¡¡¡Tax authorities at various levels shall conduct inspection to see that their
staff members are implementing laws and administrative regulations and observe
the norms for incorruptibility and self-discipline.
¡¡¡¡Article 11 The functions and responsibilities of the officials of the tax au
thorities in charge of tax collection, management, internal checking or administ
rative reconsideration shall be explicitly defined and shall be separate from ea
ch other and mutually restrained.
¡¡¡¡Article 12 Any tax official who, in collecting taxes or investigating and ha
nding cases of violation of laws on tax collecting, is an interested party in re
lation to the taxpayers or withholding agents or the said cases, shall withdraw.
¡¡¡¡Article 13 Every unit or individual shall have the right to re

port any violations of the laws and administrative regulations on tax collection
. The authorities receiving such report and the authorities responsible for inve
stigating and gangling the case shall maintain confidentiality in respect of the
accuser. The tax authorities concerned shall grant the accuser rewards in accor
dance with relevant regulations.
¡¡¡¡Article 14 The tax authorities mentioned in this Law refer to the tax bureau
s at various levels and their sub-bureaus and tax stations as well as the tax in
stitutions which are established in accordance with the regulations of the State
Council and are publicly announced.
¡¡¡¡Chapter II
¡¡¡¡Section 1
¡¡¡¡Tax Registration
¡¡¡¡Article 15 Enterprises, the branches and the sites engaged in production or
business operations established by enterprises in other places, industrial and c
ommercial households and institutions engaged in production or business operatio
n£¨hereinafter all referred to as taxpayers engaged in production or business op
erations£©shall, within 30 days from the date the business license is obtained,
apply to the tax authorities for tax registration by presenting the relevant doc
uments. The tax authorities shall, within 30 days from the date the application
is received, issue the tax registration certificate upon examination and verific
ation of the documents.
¡¡¡¡The administrative departments for industry and commerce shall keep the tax
authorities regularly informed of their handling of registration and issuing of
business licenses upon examination.
¡¡¡¡The items for tax registration by taxpayers and withholding agents other tha
n those specified in the first paragraph of this Article and the measures in thi
s regard shall be formulated by the State Council.
¡¡¡¡Article16 When a taxpayer engaged in production or business operations inten
ds to make any change in the items of tax registration, he shall, within 30 days
from the date he completes the formalities for such change in the business regi
stration with the administrative departments for industry and commerce or before
he submits to the said department an application for cancellation of business r
egistration, apply to the tax authorities for the change in or cancellation of t
ax registration by presenting the relevant documents.
¡¡¡¡Article 17 Any taxpayer engaged in production or business operations shall,
in accordance with relevant State regulations and by presenting the tax registra
tion certificate, open a basic deposit account and other deposit accounts in ban
ks or other financial institutions and shall report all the account numbers to t
he tax authorities.
¡¡¡¡Banks and other financial institutions shall record in the accounts of the t
axpayer engaged in production or business operations the number of his tax regis
tration certificate.
¡¡¡¡Where the tax authorities, in accordance with law, inquire about the account
s of a taxpayer engaged in production or business operations, the banks or other
financial institutions shall provide assistance.
¡¡¡¡Article 18 Use of tax registration certificates by taxpayers shall be govern
ed by the relevant regulations formulated by the competent department for taxati
on under the State Council. No tax registration certificate may be lent, altered
, damaged, traded or forged.
¡¡¡¡Section 2
¡¡¡¡Administration of Accounting Books and Vouchers
¡¡¡¡Article 19 Taxpayers and withholding agents shall, pursuant to the relevant
laws, administrative regulations and regulations of the competent departments fo
r finance and taxation under the State Council, establish accounting books, keep
accounts on the basic of legitimate and valid vouchers and conduct accounting.
¡¡¡¡Article 20 The financial and accounting system or the financial and accounti
ng procedures and the accounting softwares of taxpayers engaged in production or
business operations shall be submitted to the tax authorities for the rec

ord.
¡¡¡¡Where the financial and accounting system or the financial and accounting pr
ocedures of taxpayers or withholding agents contravene the relevant regulations
on tax collection formulated by the State Council or the departments for finance
and taxation under the State Council, the tax payable, the tax withheld and rem
itted or collected and remitted shall be calculated in accordance with the said
regulations.
¡¡¡¡Article 21 The tax authorities are the competent departments in charge of in
voices and are responsible for the control and supervision over printing, purcha
sing, writing out, obtaining, keeping and handing in for cancellation of invoice
s.
¡¡¡¡When purchasing or selling commodities, providing or receiving business serv
ices or engaging in other business activities, all units and individuals shall w
rite out, use or be given invoices.
¡¡¡¡Measures for control of invoices shall be formulated by the State Council.
¡¡¡¡Article 22 The special invoices for value-added tax shall be printed by ente
rprises designated by the competent department for taxation under the State Coun
cil; other invoices shall, pursuant to the regulations of the said department, b
e printed by the enterprises designated respectively by the national taxation bu
reaus or local taxation bureaus of provinces, autonomous regions or municipaliti
es directly under the Central Government.
¡¡¡¡No enterprises that are not designated by the taxation bureaus as provided f
or in the preceding paragraph may print invoices.
¡¡¡¡Article 23 The State, based on the needs of the administration of tax collec
tion, positively promotes the wide use of tax-monitoring devices, Taxpayers shal
l, in accordance with regulations, install and use tax-monitoring devices, and n
o one may damage or destroy or, without authorization, alter such devices.
¡¡¡¡Article 24 Taxpayers engaged in production or business operation and withhol
ding agents shall preserve their accounting books, vouchers for the accounts, ta
x payment receipts and other relevant information for a period as specified by t
he competent departments for finance and taxation under the State Council.
¡¡¡¡No accounting books, vouchers for the accounts, tax payment receipts or othe
r relevant information may be forged, altered or, without authorization, damaged
or destroyed.
¡¡¡¡Section 3
¡¡¡¡Tax Declaration
¡¡¡¡Article 25 Taxpayers shall, within the time limit for and according to the i
tems of tax declaration as prescribed by laws or administrative regulations, or
as determined by the tax authorities in accordance with laws or administrative r
egulations, truthfully complete the formalities for tax declaration and submit t
ax returns, financial and accounting statements as well as other relevant inform
ation on tax payments as required of the taxpayers by the tax authorities in lig
ht of actual needs.
¡¡¡¡Withholding agents shall, within the time limit for and according to the ite
ms of tax declaration as prescribed by laws or administrative regulations, or as
determined by the tax authorities in accordance with laws or administrative reg
ulations, submit truthful statements on taxes withheld and remitted or collected
and remitted as well as other relevant information as required of the withholdi
ng agents by the tax authorities in light of actual needs.
¡¡¡¡Article 26 Taxpayers and withholding agents may directly go to the tax autho
rities to complete the formalities for tax declaration or to submit statements o
n tax withheld and remitted or collected and remitted, or, in accordance with re
gulations, handle the declaration or submission matters mentioned above by mail,
electronic date transmission or other means.
¡¡¡¡Article 27 Where taxpayers or withholding agents are unable to complete form
alities for tax declaration or to submit statements on the tax withheld and remi
tted or collected and remitted within the prescribed time limit, the time limi

t may be extended upon examination and approval by the tax authorities.

¡¡¡¡Anyone who is permitted to handle the declaration or submission matters ment
ioned above within the time limit extended upon examination shall, within the pr
escribed time limit for tax payment, prepay the tax on the basis of the amount o
f the tax he actually paid last or the amount determined by the tax authorities
upon examination, and settle the payment within the extended time limit approved
upon examination.
¡¡¡¡Chapter III
¡¡¡¡Tax Collection
¡¡¡¡Article 28 The tax authorities shall collect tax in accordance with the prov
isions of laws or administrative regulations. They may not, in violation of such
provisions, impose, cease to collect, overcollect, undercollect, collect in adv
ance, postpone the collection of, or apportion tax.
¡¡¡¡The amount of agricultural tax payable shall be determined upon examination
in accordance in accordance with the provisions of laws and administrative regul
ations.
¡¡¡¡Article 29 With the exception of tax authorities, tax officials and the unit
s and individuals authorized be the tax authorities in accordance with laws and
administrative regulations, no unit or individual may engage in tax collection.
¡¡¡¡Article 30 Withholding agents shall perform their obligations of withholding
or collecting tax in accordance with the provision of laws or administrative re
gulations. With respect to units or individuals that are not obligated to withho
ld or collect tax as prescribed by laws or administrative regulations, no tax au
thorities may request them to perform such obligations.
¡¡¡¡When withholding agents perform the obligation of withholding or collecting
tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a
taxpayer refuses to do so, the withholding agent shall promptly report the matte
r to tax authorities for disposition.
¡¡¡¡The tax authorities shall, in accordance with relevant regulations, pay to w
ithholding agents service fees for withholding or collecting tax.
¡¡¡¡Article 31 A taxpayer or withholding agent shall pay or remit tax in complia
nce with the time limit as prescribed by laws or administrative regulations, or
as determined by tax authorities in accordance with laws or administrative regul
ations.
¡¡¡¡Where a taxpayer is unable to pay tax within the prescribed time limit on ac
count of special difficulties, he may, upon approval by a national tax bureau or
a local tax bureau of a province, autonomous region or municipality directly un
der the Central Government, defer the payment of tax of a maximum period of thre
e months.
¡¡¡¡Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to
remit tax within the specified time limit, the tax authorities shall, in additi
on to ordering the taxpayer or withholding agent to pay or remit the tax within
a fixed period of time, impose a surcharge on a daily basis at the rate of 0.05%
of the amount of tax in arrears, from the date the tax payment is defaulted.
¡¡¡¡Article 33 A taxpayer may, in accordance with laws or administrative regulat
ions, apply in writing for tax reduction or tax exemption.
¡¡¡¡Applications for tax reduction or tax exemption shall be subject to examinat
ion and approval by the examination and approval authorities for tax reduction o
r tax exemption specified by laws or administrative regulations. All decisions o
n tax reduction or tax exemption made in violation of laws or administrative reg
ulations by the local people's governments at various levels, the competent depa
rtments under the said people's governments, or by units or individuals shall be
null and void. No tax authorities may implement such decisions, and they shall
instead report the matter to the tax authorities at a higher level.
¡¡¡¡Article 34 When collecting tax, authorities shall issue tax payment receipts
to taxpayers. When withholding or collecting tax, the withho

lding agents shall, upon request by taxpayers, issue to them receipts for withho
lding or collecting tax.
¡¡¡¡Article 35 If a taxpayer is under one of the following circumstances, tax au
thorities shall have the power to assess the amount of tax payable by him£º
¡¡¡¡£¨1£©where the establishment of accounting books is dispensed with in accord
ance with the provisions of laws and administrative regulations;
¡¡¡¡£¨2£©where accounting books are required to be established by the provisions
of laws and administrative regulations, but they are not established;
¡¡¡¡£¨3£©where the taxpayer damages or destroys accounting books without authori
zation or refuses to provide information on tax payment;
¡¡¡¡£¨4£©where accounting books are established, but the accounts are not in ord
er or information on costs, receipt vouchers and expense vouchers are incomplete
, making it difficult to check the books;
¡¡¡¡£¨5£©where, when the obligation to pay tax arises, the taxpayer fails to com
plete the formalities for tax declaration within the specified time limit and, a
fter being ordered by tax authorities to make tax declaration within a fixed per
iod of time, still to do so upon expiration of the time limit; and
¡¡¡¡£¨6£©where the basis for assessing tax declared by the taxpayer is obviously
on the low side and without justifying grounds.
¡¡¡¡The specific procedure and measures for the tax authorities to determine the
amounts of the tax payable shall be formulated by the competent department for
taxation under the State Council.
¡¡¡¡Article 36 The payment or receipt of money or charges in business transactio
ns between an enterprise, or an establishment of site engaged in production or b
usiness operations which is set up by a foreign enterprise in China, and its ass
ociated enterprises shall be made in the same manner as the payment or receipt o
f money or charges in business transactions between independent enterprises. Whe
re the payment or receipt of money or charges is not made in the said manner and
thus results in a reduction of the taxable revenue or income, the tax authoriti
es shall have the power to make reasonable adjustments.
¡¡¡¡Article 37 Where a taxpayer engaged in production or business operations or
a taxpayer temporarily engaged in business operations fails to complete the form
alities for tax registration in accordance with regulations, the tax authorities
shall asses the amount of tax payable by him and order him to make payment; if
he fails to do so, the tax authorities may distrait the commodities or goods of
a value equivalent to the amount of tax payable; if he pays the amount of tax pa
yable after the distraint, the tax authorities shall immediately remove the dist
raint and return the commodities or goods distrained; if he still fails to pay t
he amount of tax payable after the distraint, the commodities or goods distraine
d shall, upon approval of the commissioner of the tax bureau£¨or sub-bureau£©at
or above the county level, be auctioned or sold off in accordance with law and t
he proceeds therefrom shall be used to offset the amount of tax payable.
¡¡¡¡Article 38 Where the tax authorities have grounds to believe that a taxpayer
engaged in production or business operations commits an act of tax evasion, the
y may, prior to the prescribed date of tax payment, order the taxpayer to pay th
e tax payable within a fixed period of time. If, within the fixed period of time
, the tax authorities discover evident signs that the taxpayer is transferring o
r concealing the taxable commodities, goods or other property, or taxable income
, they may order the taxpayer to provide a guaranty for tax payment. If the taxp
ayer is unable to do so, the tax authorities may, upon approval of the commissio
ner of the tax bureau£¨or sub-bureau£©at or above the county level, adopt the fo
llowing tax preservation measures£º
¡¡¡¡£¨1£©to notify in writing the band or any other financial institution with w
hich the taxpayer

has opened an account to freeze the taxpayer's deposits to the tune equivalent t
o the amount of tax payable; and
¡¡¡¡£¨2£©to distrain or seal up the taxpayer's commodities, goods or other prope
rty to the value equivalent to the amount of tax payable.
¡¡¡¡Where the taxpayer makes the tax payment within the fixed period of time pre
scribed in the preceding paragraph, the tax authorities shall immediately lift t
he tax reservation measures. Where the taxpayer fails to do so on the expiration
of the fixed period of time, the tax authorities may, upon approval of the comm
issioner of the tax bureau£¨or sub-bureau£©at or above the county level, notify
in writing the bank or any other financial institution with which the taxpayer h
as opened an account to withhold and remit the amount of tax payable from the ta
xpayer's frozen deposits, or, in accordance with law, auction or sell off the co
mmodities, goods or other property distrained or sealed up and use the proceeds
therefrom to offset the amount of tax payable.
¡¡¡¡Any housing or articles for use which are necessary for the daily lives of a
n individual and the family members he supports shall not be subjected to the ta
x preservation measures.
¡¡¡¡Article 39 Where a taxpayer makes the tax payment within the fixed period of
time while the tax authorities fail to immediately lift the tax preservation me
asures, thus causing losses to the legitimate interests of the taxpayer, the tax
authorities shall be liable for compensation.
¡¡¡¡Article 40 Where a taxpayer engaged in production or business operations or
a withholding agent fails to pay or remit tax within the prescribed time limit,
or a tax payment guarantor fails to pay the guaranteed amount of tax within the
prescribed time limit, the tax authorities shall order him to pay the tax within
a fixed period of time. Where he fails to pay the tax on the expiration of the
time limit, the tax authorities may, upon approval of the commissioner of the ta
x bureau£¨or sub-bureau£©at or above the county level, adopt the following compu
lsory enforcement measures£º
¡¡¡¡£¨1£©to notify in writing the bank or any other financial institution with w
hich the taxpayer, withholding agent or tax payment guarantor has opened an acco
unt to withhold and remit the amount of tax from his deposits;
¡¡¡¡£¨2£©to distrain, seal up or, in accordance with law, auction or sell off th
e commodities, goods or other property of the taxpayer, withholding agent or tax
payment guarantor, to the value equivalent to the amount of tax payable, and to
use the proceeds therefrom to offset the amount of tax payable.
¡¡¡¡When executing the compulsory enforcement measures, the tax authorities shal
l do the same with regard to the surcharge which is unpaid by the taxpayer, with
holding agent or tax payment guarantor mentioned in the preceding paragraph.
¡¡¡¡Any housing or articles for use which are necessary for the daily lives of a
n individual and the family members he supports shall not be subjected to the co
mpulsory enforcement measures.
¡¡¡¡Article 41 No units or individuals other than the statutory tax authorities
may exercise the power to adopt tax preservation measures or compulsory enforcem
ent measures provided for in Article 37,38 and 40 of this Law.
¡¡¡¡Article 42 The tax authorities shall adopt tax preservation measures or comp
ulsory enforcement measures in compliance with the limits of power and procedure
s prescribed by law, and they may not seal up or distrain any housing and articl
es for use which are necessary for the daily lives of the taxpayer himself and t
he family members he supports.
¡¡¡¡Article 43 Where the tax authorities abuse their power and ,in violation of
law, adopt tax preservation measures or compulsory enforcement measures, or inap
propriately adopt such measures thus causing losses to the legitimate rights and
interests of taxpayers, withholding agents or tax payment guarantors, the tax a
uthoritie

s shall be liable for compensation in accordance with law.

¡¡¡¡Article 44 Where the taxpayer, who defaults on tax payment, or his legal rep
resentative needs to leave the territory of China, either of them shall pay the
amount of the tax payable and the surcharge thereon with, or provide a guaranty
to, the tax authorities before leaving the country. If neither the tax payable a
nd the surcharge thereon are paid nor a guaranty is provided, the tax authoritie
s may notify the exit administration to prevent him from leaving the country.
¡¡¡¡Article 45 Tax collection by the tax authorities shall have precedence over
unwarranted claims, except where otherwise provided for by law; where tax is def
aulted before the taxpayer mortgages or pledges his property or before the taxpa
yer's property is distrained, tax collection shall have the precedence over the
exercise of the right of mortgage, pledge or lien.
¡¡¡¡Where a taxpayer defaults on tax payment and is at the same time fined and h
is unlawful gains are to be confiscated upon decision by an administrative depar
tment, tax collection shall have precedence over the fine and confiscation of un
lawful gains.
¡¡¡¡The tax authorities shall regularly announce the taxes defaulted on by taxpa
yers.
¡¡¡¡Article 46 Where a taxpayer defaults on tax payment and puts his property in
mortgage or pledge, he shall explain to the mortgagee or pledged about his defa
ult on tax payment. The mortgagee or pledged may request the tax authorities to
provide information about the default.
¡¡¡¡Article 47 The tax authorities shall issue a receipt when distraining commod
ities, goods or other property, and issue a detailed list when sealing up commod
ities, goods or other property.
¡¡¡¡Article 48 Where taxpayers merge or separate their businesses, they shall re
port the matter to the tax authorities and pay off the tax payable in accordance
with law, If a taxpayer fails to pay off the tax payable at the time of merger,
the new taxpayer after the merger shall continue to fulfill the duty to pay tax
; if a taxpayer fails to pay off the tax payable at the time of separation, the
new taxpayer after the separation shall bear joint and several liability for the
unfulfilled duty.
¡¡¡¡Article 49 Any taxpayer who defaults on payment of a considerable amount of
tax shall, before disposing of his real estate or large amount of fixed assets,
report the matter to the tax authorities.
¡¡¡¡Article 50 Where a taxpayer who defaults on tax payment is indolent in exerc
ising his natural creditor's rights, or disclaims such rights, or transfers grat
is his property, or transfers his property at a low price evidently unreasonable
, which the transferee is aware of, thus causing losses to tax collection of the
State, the tax authorities may, in accordance with the provisions in Article 73
and 74 of the Contract Law, exercise the rights of subrogation and rescission.
¡¡¡¡Where the tax authorities exercise the rights of subrogation and rescission
in accordance with the provisions in the preceding paragraph, the taxpayer who d
efaults on tax payment shall not be exempted from fulfilling the duty to pay the
tax or from bearing the legal liability.
¡¡¡¡Article 51 Where the tax authorities discover that a taxpayer makes a tax pa
yment in excess of the amount of tax payable, they shall immediately refund the
excess payment; where a taxpayer discovers the same, he may, within three years
from the date the payment is made, claim from the tax authorities a refund of th
e excess payment, plus the interests calculated according to the bank interest r
ates at the time, and the tax authorities shall immediately pay back the money u
pon examination and verification of the case; where such refund involves the Sta
te Treasury, it shall be dealt with in accordance with the provisions on the adm
inistration of the State Treasury in relevant laws and administrative regulation
s.
¡¡¡¡Article 52 Where a

taxpayer or withholding agent fails to pay or underpays tax, for which the respo
nsibility rests with the tax authorities, the latter may, within three years, re
quire the taxpayer or withholding agent to pay the tax in arrears without, howev
er, the imposition of any surcharge thereon.
¡¡¡¡Where a taxpayer or withholding agent fails to pay or underpays tax owing to
his own miscalculation or other faults, the tax authorities may, within three y
ears, pursue the collection of the tax in arrears and the surcharge thereon; und
er special circumstances, the time limit for pursuing the collection of the tax
in arrears may be extended to five years.
¡¡¡¡Where a taxpayer evades, refuses to pay or practices fraud in tax payment an
d the tax authorities pursue the collection of the unpaid or underpaid tax, the
surcharge thereon, or the tax payment defrauded on, the latter shall not be rest
ricted by the time limit prescribed in the preceding paragraph.
¡¡¡¡Article 53 The national and local tax bureaus shall, in conformity with thei
r respective areas of administration for tax collection and the levels of budget
ed tax for the State Treasury prescribed by State regulations, turn over the col
lected tax to the State Treasury.
¡¡¡¡Where, in accordance with law, the auditing or finance authorities find out
any violation of law on tax collection, the tax authorities shall, based on the
decisions or written suggestions of the related authorities and in accordance wi
th law, turn over the tax and surcharge thereon collected to the State Treasury
in conformity with the levels of budgeted tax for the State Treasury, and inform
in return the related authorities of the result without delay.
¡¡¡¡Chapter IV
¡¡¡¡Tax Inspection
¡¡¡¡Article 54 The tax authorities shall have the power to conduct the following
tax inspections£º
¡¡¡¡£¨1£©to inspect a taxpayer's accounting books, vouchers for the accounts, st
atements and relevant information; to inspect a withholding agent's accounting b
ooks, vouchers for the accounts and relevant information in respect of the amoun
t of tax withheld and remitted or collected and remitted;
¡¡¡¡£¨2£©to inspect a taxpayer's taxable commodities, goods or other property at
the taxpayer's where production or business operations are conducted and places
where goods are stored; to inspect a withholding agent's operational conditions
relating to the withholding and remittance of tax or the collection and remitta
nce of tax;
¡¡¡¡£¨3£©to order a taxpayer or withholding agent to furnish documents, certifyi
ng papers and information pertaining to the payment of tax or the amount of tax
withheld and remitted or collected and remitted;
¡¡¡¡£¨4£©to make inquiries of a taxpayer or withholding agent regarding issues a
nd particulars relevant to the payment of tax or the amount of tax withheld and
remitted or collected and remitted;
¡¡¡¡£¨5£©to inspect, at railway stations, docks, airports, postal enterprises an
d their branches, supporting documents, vouchers and information pertaining to t
he taxable commodities, goods or other property which a taxpayer has delivered f
or carriage or sent by post; and
¡¡¡¡£¨6£©upon approval of the commissioner of the tax bureau£¨or sub-bureau£©at
or above the county level, to inquire about the deposit accounts that a taxpayer
engaged in production or business operations or a withholding agent has opened
with a bank or any other financial institution. Upon approval of the commissione
r of the tax bureau£¨sub-bureau£©at or above the level of the city divided into
districts or the autonomous prefecture, inquire about the savings a suspect invo
lved in a case. No information obtained through inquiry by the tax authorities m
ay be used for purposes other than tax collection.
¡¡¡¡Article 55 When the tax authorities, in accordance with law, conduct tax ins
pection of a taxpayer engaged in production or business operations in respect of
the tax payment made during ear

lier tax periods and discover the taxpayer's evasion of the obligation to pay ta
x and evident signs of transfer or concealment of taxable commodities, goods or
other property or incomes, they may adopt tax preservation measures or compulsor
y enforcement measures in conformity with the power granted according to this La
w.
¡¡¡¡Article 56 A taxpayer or withholding agent shall subject himself to tax insp
ection conducted by the tax authorities in accordance with law, report the parti
culars truthfully and provide relevant information, and may not refuse to accept
such inspection or conceal any facts.
¡¡¡¡Article 57 When the tax authorities conduct tax inspection in accordance wit
h law, they shall have the power to inquire the related units and individuals ab
out the particulars of taxpayers, withholding agents and other parties in respec
t of the payment of tax and the amount of tax withheld shall truthfully provide
the relevant information and certifying papers to the tax authorities.
¡¡¡¡Article 58 When investigating a case concerning violation of laws or regulat
ions on tax collection, the tax authorities may take notes and make tape-recordi
ngs, video-recordings, photographing and duplications of the particulars and inf
ormation pertaining to the case.
¡¡¡¡Article 59 When conducting tax inspection, the officials sent by the tax aut
horities shall produce tax inspection certificate and tax inspection notice, and
shall have the duty to keep confidentiality for the persons under inspection; w
here no such certificate and notice are produced, the persons subject to inspect
ion shall have the right to refuse to accept the inspection.
¡¡¡¡Chapter V
¡¡¡¡Legal Responsibility
¡¡¡¡Article 60 Where a taxpayer commits one of the following acts, he shall be o
rdered by the tax authorities to rectify within a time limit and may be fined no
t more than RMB2,000 yuan; if the circumstances are serious, he may be fined not
less than 2,000 yuan but not more than 10,000 yuan£º
¡¡¡¡£¨1£©failing to apply for tax registration or for change or cancellation of
tax registration within the prescribed time limit;
¡¡¡¡£¨2£©failing to establish and preserve accounting books, or keep the voucher
s for the accounts and the relevant information in accordance with regulations;
¡¡¡¡£¨3£©failing to submit the financial and accounting systems or the financial
and accounting procedures and the accounting softwares to the tax authorities f
or the record in accordance with regulations;
¡¡¡¡£¨4£©failing to report all the numbers of bank accounts to the tax authoriti
es in accordance with regulations; and
¡¡¡¡£¨5£©failing to install or use tax-monitoring devices in accordance with reg
ulations, or damaging or destroying or, without authorization, altering such dev
ices.
¡¡¡¡Where a taxpayer fails to go through the formalities for tax registration, t
he tax authorities shall order him to rectify within a time limit; if he still f
ails to rectify on the expiration of the time limit, the administrative departme
nt for industry and commerce shall, upon proposal and request of the tax authori
ties, revoke his business license.
¡¡¡¡Where a taxpayer fails to use the tax registration certificate in accordance
with regulations, or lends, alters, damages or destroys, trades or forges tax r
egistration certificate, he shall be fined not less than 2,000 yuan but not more
than 10,000 yuan; if the circumstances are serious, he shall be fined not fined
not less than 10,000 yuan but not more than 50,000 yuan.
¡¡¡¡Article 61 Where a withholding agent fails to establish and preserve account
ing books for the tax withheld and remitted or collected and remitted, or preser
ve the vouchers for the accounts and the relevant information regarding the tax
withheld and remitted or collected and remitted, in accordance with relevant reg
ulations, he shall be ordered by the tax authorities to rectify within a time li
mit and may be fined not m

ore than 2,000 yuan; if the circumstances are serious, he shall be fined not les
s than 2,000 yuan but not more than 5,000 yuan.
¡¡¡¡Article 62 Where, within the prescribed time limit, a taxpayer fails to go t
hrough the formalities for tax declaration and submit information on tax payment
or a withholding agent fails to submit to the tax authorities statements on tax
es withheld and remitted or collected and remitted and other relevant informatio
n, he shall be ordered by the tax authorities to rectify within a time limit and
may be fined not more than 2,000 yuan;if the circumstances are serious, he may
be fined not less than 2,000 yuan but not more than 10,000 yuan.
¡¡¡¡Article 63 Tax evasion means that a taxpayer forges, asters, conceals or, wi
thout authorization, destroys accounting books or vouchers for the accounts, or
overstates expenses or omits or understates incomes in the accounting books, or,
after being notified by the tax authorities to make tax declaration, refuses to
do so or makes false tax declaration, or fails to pay or underpays the amount o
f tax payable. Where a taxpayer evades tax, the tax authorities shall pursue the
payment of the amount of tax he fails to pay or underpays and the surcharge the
reon, and he shall also be fined not less then 50 percent but not more than five
times the amount of tax he fails to pay or underpays; if a crime is constituted
, he shall be investigated for criminal responsibility in accordance with law.
¡¡¡¡Where a withholding agent fails to pay, or underpays the tax which he withho
lds or collects by the means mentioned in the preceding paragraph, the tax autho
rities shall pursue the payment of the amount of tax he fails to pay or underpay
s and the surcharge thereon, and he shall also be fined not less than 50 percent
but not more than five times the amount of tax he fails to pay or underpays; if
a crime is constituted, he shall be investigated for criminal responsibility in
accordance with law.
¡¡¡¡Article 64 Where a taxpayer or withholding agent fabricates the basis on whi
ch tax is assessed, he shall be ordered by the tax authorities to rectify within
a time limit and shall also be fined not more than 50,000 yuan.
¡¡¡¡Where a taxpayer fails to make tax declaration, or fails to pay or underpays
the tax payable, the tax authorities shall pursue the payment of the amount of
tax he fails to pay or underpays and the surcharge thereon, and he shall also be
fined not less than 50 percent but not more than five times the amount of tax h
e fails to pay or underpays.
¡¡¡¡Article 65 Where a taxpayer who fails to pay the tax due adopts the means of
 transferring or concealing his property, thus preventing the tax authorities fr
om pursuing the payment of the tax in arrears, the tax authorities shall pursue
the payment of the tax and the surcharge thereon and shall also impose on him a
fine of not less than 50 percent but not more than five times the amount of tax
in arrears; if a crime is constituted, he shall be investigated for criminal res
ponsibility in accordance with law.
¡¡¡¡Article 66 Where anyone, by making false export declaration or by other mean
s, defrauds tax refund for exports from the State, the tax authorities shall pur
sue the return of the refund defrauded, and the person shall also be fined not l
ess than the amount of the refund defrauded but not more than five times that am
ount; if a crime is constituted, he shall be investigated for criminal responsib
ility in accordance with law.
¡¡¡¡Where anyone defrauds tax refund for exports from the State, the tax authori
ties may, within a specified time limit. Suspend tax refund for his exports.
¡¡¡¡Article 67 Refusal to pay tax means refusing to pay tax with resort to viole
nce or threats. In such a case, the tax authorities shall, in addition to pursui
ng the payment of the amount of tax a person refuses to pay and the surcharge th
ereon, conduct investigation for criminal responsibilit

y in accordance with law. If the circumstances are not serious and to crime is c
onstituted, the tax authorities shall pursue the payment of the amount of tax he
refuses to pay and the surcharge thereon and shall also impose on him a fine of
not less than the amount of the tax he refuses to pay but not more than five ti
mes that amount.
¡¡¡¡Article 68 Where a taxpayer or a withholding agent fails to pay or underpays
the amount of tax that should be paid or remitted within the prescribed time li
mit and, after ordered by the tax authorities to pay or remit within a time limi
t, still fails to do so on the expiration of the time limit, the tax authorities
may, in addition to pursuing, by adopting compulsory enforcement measures im ac
cordance with the provisions in Article 40 of this Law, the payment of the amoun
t of tax the taxpayer or withholding agent fails to pay or underpays or fails to
remit, impose a fine of not less than 50 percent but not more than five times t
he amount of tax he fails to pay or underpays or fails to remit.
¡¡¡¡Article 69 Where a withholding agent fails to withhold or collect the amount
of tax which should be withheld or collected, the tax authorities shall pursue
the payment of the said amount, and impose on the withholding agent a fine of no
t less than 50 percent but not more than three times the amount of tax that shou
ld have been withheld or collected.
¡¡¡¡Article 70 Where a taxpayer or a withholding agent avoids, refuses to underg
o or, by other means, hinders inspection by the tax authorities, he shall be ord
ered by the tax authorities to rectify and may be fined not more than 10,000 yua
n; if the circumstances are serious, he shall be fined not less than 10,000 yuan
but not more than 50,000 yuan.
¡¡¡¡Article 71 Where anyone, in violation of the provisions in Article 22 of thi
s Law, illegally prints invoices, the tax authorities shall destroy the invoices
illegally printed, confiscate his unlawful gains and tools for criminal purpose
s and impose on him a fine of not less than 10,000 yuan but not more than 50,000
yuan; if a crime is constituted, he shall be investigated for criminal responsi
bility in accordance with law.
¡¡¡¡Article 72 Where a taxpayer engaged in production or business operations or
a withholding agent commits an act in violation of the provisions in this Law on
 tax collection and refuses to be dealt with by the tax authorities, the tax aut
horities may confiscate his invoices or discontinue selling invoices to him.
¡¡¡¡Article 73 Where a bank or other financial institution with which a taxpayer
or a withholding agent has opened deposit accounts refuses to accept the tax au
thorities' inspection of the deposit accounts of the said taxpayer or withholdin
g agent in accordance with law, or refuses to execute the decision made by the t
ax authorities on freezing the deposits or withholding the tax, or, after receiv
ing the written notice of the tax authorities, assists the taxpayer or withholdi
ng agent in transferring his deposits, thus causing the loss of tax, it shall be
fined by the tax authorities not less than 100,000 yuan but not more than 500,0
00 yuan, and the persons who are directly in charge and the other persons who ar
e directly responsible shall be fined not less than 1,000 yuan but not more than
10,000 yuan.
¡¡¡¡Article 74 The imposition of administrative penalties prescribed in this Law
, if the fines involved are not more than 2,000 yuan, may be decided on by the t
ax stations.
¡¡¡¡Article 75 The tax and judicial authorities shall, in conformity with the le
vels of budgeted tax for the State Treasury, turn over all the revenues from tax
-related fines and confiscations to the State Treasury.
¡¡¡¡Article 76 Where the tax authorities that, in violation of regulations and w
ithout authorization, change the administrative areas for tax collection and the
levels of budgeted tax for the State Treasury shall be ordered to rectify withi
n a t

ime limit, and the persons who are directly in charge and the other persons who
are directly responsible shall, in accordance with law, be demoted or dismissed
from office, as administrative sanctions.
¡¡¡¡Article 77 Where a taxpayer or withholding agent is suspected of committing
an offense against the provisions in Article 63,65,66,67or 71 of this Law, the t
ax authorities shall transfer the case to the judicial authorities to be investi
gated for criminal responsibility in accordance with law.
¡¡¡¡Where a tax official, engaging in malpractices for personal gain, fails to t
ransfer, in accordance with law, the case to the judicial authorities for invest
igation for criminal responsibility as be should have done, if the circumstances
are serious, he shall be investigated for criminal responsibility in accordance
with law.
¡¡¡¡Article 78 Where anyone collects tax without authorization by the tax author
ities in accordance with law, he shall be ordered to return the money and things
of value collected and, in accordance with law, be given administrative sanctio
ns or penalties; where losses are caused to other persons' legitimate rights or
interests, he shall be liable for compensation in accordance with law; if a crim
e is constituted, he shall be investigated for criminal responsibility in accord
ance with law.
¡¡¡¡Article 79 Where the tax authorities or tax officials seal up or distrain a
taxpayer's housing and articles of use which are necessary for the daily lives o
f the taxpayer himself and the family members he supports, they shall be ordered
to return the said housing and articles for use and, in accordance with law, be
given administrative sanctions; if a crime is constituted, they shall be invest
igated for criminal responsibility in accordance with law.
¡¡¡¡Article 80 Where tax officials, working in collusion with taxpayers or withh
olding agents, instigate or assist them to commit an offense against the provisi
ons in Article 63,65 or 66 of this Law, if a crime is constituted, the tax offic
ials shall be investigated for criminal responsibility in accordance with law; i
f no crime is constituted, they shall be given administrative sanctions in accor
dance with law.
¡¡¡¡Article 81 Where tax officials, by taking advantage of their positions, acce
pt or extort money or things of value from taxpayers or withholding agents, or s
eek other illegitimate interests, if a crime is constituted, they shall be inves
tigated for criminal responsibility in accordance with law; if no crime is const
ituted, they shall be given administrative sanctions in accordance with law.
¡¡¡¡Article 82 Where tax officials, engaging in malpractices for personal gain o
r neglecting their duty, fail to collect or under-collect the tax that should be
collected, thus causing heavy losses to State revenue, if a crime is constitute
d, they shall be investigated for criminal responsibility in accordance with law
; if no creme is constituted, they shall be given administrative sanctions in ac
cordance with law.
¡¡¡¡Tax officials who, abusing their power, deliberately create difficulties for
taxpayers or withholding agents shall be transferred from the post for tax coll
ection and, in accordance with law, be given administrative sanctions.
¡¡¡¡Where tax officials retaliate against taxpayer or withholding agents who com
plain of or report violations of the laws or rules of discipline on tax collecti
on, or any other accuser, they shall be given administrative sanctions in accord
ance with law; if a crime is constituted, they shall be investigated for crimina
l responsibility in accordance with law.
¡¡¡¡Where tax officials, in violation of the provisions of laws or administrativ
e regulations, deliberately over-or under-assess the agricultural yield taxable,
thus causing over-or under-collection of tax, infringing upon the peasants' leg
itimate rights and interests or undermining the interests of the State, if a cri
me is const

ituted, they shall be investigated for criminal responsibility in accordance wit

h law; if no crime is constituted, they shall be given administrative sanctions
in accordance with law.
¡¡¡¡Article 83 Where, in violation of the provisions of laws or administrative r
egulations, tax are collected in advance, the collection is postponed, or taxes
are apportioned, the authorities at a higher level or the administrative supervi
sory authorities shall order its rectification, and the persons who are directly
in charge and the other persons who are directly responsible shall be given adm
inistrative sanctions in accordance with law.
¡¡¡¡Article 84 Where decisions regarding the imposition or cessation of tax, tax
reduction, tax exemption, refund of tax or payment of tax underpaid, or other d
ecisions contravening the laws or administrative regulations on tax collection a
re made without authorization and in violation of the provisions of laws or admi
nistrative regulations, in addition to revocation of such decisions in accordanc
e with the provisions of this Law, the amount of tax that should have been colle
cted shall be refunded, and the amount of tax that should not have been collecte
d shall be refunded, and the persons who are directly in charge and the other pe
rsons who are directly responsible shall be pursued for administrative liability
by the authorities at a higher level; if a crime is constituted, investigation
for criminal responsibility shall be conducted in accordance with law.
¡¡¡¡Article 85 Where, in collecting tax or in investigating cases of violation o
f the laws on tax collection, tax officials fail to withdraw as required by the
provisions of this Law, the persons who are directly in charge and the other per
sons who are directly responsible shall be given administrative sanctions in acc
ordance with law.
¡¡¡¡Article 86 If any violation of the laws or administrative regulations on tax
collection which deserves administrative penalties is undetected for five years
, no administrative penalties shall be imposed any longer.
¡¡¡¡Article 87 Where tax officials fail to keep confidentiality for the taxpayer
s, withholding agents or accusers, the persons who are directly in charge and th
e other persons who are directly responsible shall, in accordance with law, be g
iven administrative sanctions by the units they belong to or the units concerned
.
¡¡¡¡Article 88 Where a tax dispute arises between a taxpayer, withholding agent
or tax payment guarantor and the tax authorities, the former shall pay or remit
the amount of tax payable and the surcharge thereon, or provide the necessary gu
aranty in accordance with the decisions made by the tax authorities on tax colle
ction, before he may apply for administrative reconsideration in accordance with
law; if he is not satisfied with the decision made after reconsideration, he ma
y bring a lawsuit in the People's Court in accordance with law.
¡¡¡¡Where a party is not satisfied with the penalty decision made or the compuls
ory enforcement measures or tax preservation measures adopted by the tax authori
ties, he may, in accordance with law, apply for administrative reconsideration o
r bring a lawsuit in the People's Court in accordance with law.
¡¡¡¡Where, on the expiration of the time limit, the party fails to apply for adm
inistrative reconsideration of the penalty decision made by the tax authorities,
nor does he bring a lawsuit in the People's Court or comply with the decision,
the tax authorities that make the decision may adopt compulsory enforcement meas
ures prescribed in Article 40 of this Law, or apply to the People's Court for co
mpulsory enforcement of the decision.
¡¡¡¡Chapter VI
¡¡¡¡Supplementary Provisions
¡¡¡¡Article 89 A taxpayer or withholding agent may entrust a tax agent with the
handling of tax affairs on his behalf.
¡¡¡¡Article 90 Specific measures for the administration of collection of cultiva
ted land use tax, d

eed tax, agricultural tax and animal husbandry tax shall be formulated by the St
ate Court separately.
¡¡¡¡The administration of collection of the Customs duties and the taxes collect
ed by the Customs on behalf of the tax authorities shall be exercised in accorda
nce with the provisions of relevant laws or administrative regulations.
¡¡¡¡Article 91 Where the provisions of treaties or agreements on tax concluded b
etween the People's Republic of China and other countries contain provisions dif
fering from those of this Law, the provisions of such treaties or agreements sha
ll apply.
¡¡¡¡Article 92 Where the tax laws promulgated prior to the implementation of thi
s Law contain provisions differing from those of this Law, the provisions of the
 latter shall apply.
¡¡¡¡Article 93 The detailed rules for implementation of this Law shall be formul
ated by the State Council in accordance with this Law.
¡¡¡¡Article 94 This Law shall go into effect as of May 1,2001

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