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中华人民共和国税收征收管理法中英文对照
发布时间:2011-9-2  阅读次数:10205  字体大小: 【】 【】【
中华人民共和国税收征收管理法中英文对照
THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THEADM INISTRATION OF TAX COLLECTION
 
第一章总则
 
CHAPTER 1 CENTRAL PROVISIONS
 
第一条为了加强税收征收管理,保障国家税收收入,保护纳税人的合法权益,制定本法。
 
Article 1 This law has been formulated with a view to strengthening the administration of tax collection, guaranteeing the tax revenue of the State and safeguarding the legitimate rights and interests of the taxpayers
 
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。
 
Article 2 This Law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws
 
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。
 
Article 3 The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax underpaid shall be implemented in accordance with the law or the relevant provisions stipulated in administrative regulations formulated by the State Council, provided that the State Council is authorized by the law to formulate the relevant provisions
 
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、补税的决定。
 
No governmental organs, entities or individuals may be permitted to make decisions without authorization regarding the collection of tax or the cessation there of, the reduction, exemption or refund of tax, or the payment of tax underpaid in violation of the law or the administrative regulations
 
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。
 
Article 4 Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers
 
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。
 
Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents
 
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。
 
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations
 
第五条国务院税务主管部门主管全国税收征收管理工作。
 
Article 5 The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country
 
地方各级人民政府应当加强对本行政区域内税收征收管理工作的领导,支持税务机关依法执行职务、完成税收征收任务。
 
The local people's governments at various levels shall strengthen their leadership in the administration of tax collection within their jurisdictions and support the tax authorities in carrying out their duties and accomplishing their tasks of tax collection in accordance with the law
 
各有关部门和单位应当支持、协助税务机关依法执行职务。
 
The various departments and entities concerned shall support and assist the tax authorities in carrying out their duties in accordance with the law
 
税务机关依法执行职务,任何单位和个人不得阻挠。
 
No entities or individuals shall impede the tax authorities from carrying out their duties in accordance with the law
 
第六条税务人员必须秉公执法,忠于职守;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。
 
Article 6 Tax officials must implement the law impartially and devote themselves to their duties. They shall not extort or take bribes, practice favouritism, commit malpractice, neglect their duties, or fail to collect or undercollect the amount of tax payable. Nor shall they abuse their powers to overcollect tax or deliberately create difficulties for taxpayers and withholding agents
 
第七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。税务机关应当为检举人保密,并按照规定给予奖励。
 
Article 7 Any entity or individual shall have the right to report any acts committed in violation of the law or the administrative regulations. The tax authorities shall maintain confidentiality in respect of the informants and grant them rewards in accordance with the relevant provisions
 
第八条本法所称税务机关是指各级税务局、税务分局和税务所。
 
Article 8 The "tax authorities" referred to in this Law means the tax bureaux at various levels and their subbureaux and tax stations
 
第二章税务管理
 
CHAPTER II-TAX ADMINISTRATION
 
第一节税务登记
 
SECTION 1 -TAX REGISTRATION
 
第九条企业,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。税务机关审核后发给税务登记证件。
 
Article 9 Enterprises, branches in other jurisdictions established by the enterprises, sites engaged in production or business operations, individual households engaged in industry and commerce as well as institutions engaged in production or business operations (hereinafter collectively referred to as "taxpayers engaged in production or business operations") shall, within 30 days after the receipt of a business licence, report to and complete tax registration formalities with the tax authorities on presentation of the relevant supporting documents. Upon examination and verification of the supporting documents, the tax authorities shall issue tax registration certificates
 
前款规定以外的纳税人办理税务登记的范围和办法,由国务院规定。
 
The scope and methods for tax registration formalities which shall be carried out by taxpayers other than those as prescribed in the preceding Paragraph shall be formulated by the State Council
 
第十条从事生产、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。
 
Article 10 Where a change occurs in the contents of tax registration of a taxpayer engaged in production or business operations, the taxpayer concerned shall, within 30 days after the date of completing the formalities for such change in the business registration with the Administration for Industry and Commerce or prior to the submission of an application for cancellation of business registration to the Administration for Industry and Commerce, report to and complete the formalities for the change or cancellation of tax registration with the tax authorities on presentation of the relevant supporting documents
 
第十一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。
 
Article 11 Taxpayers shall use tax registration certificates in accordance with the rulings formulated by the competent tax departments under the State Council. The tax registration certificates shall not be lent, altered, damaged, traded or forged
 
第二节帐簿、凭证管理
 
SECTION 2- ADMINISTRATION OF ACCOUNTING BOOKS AND SUPPORTINGVOU CHERS
 
第十二条从事生产、经营的纳税人、扣缴义务人按照国务院财政、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。个体工商户确实不能设置帐簿的,经税务机关核准,可以不设置帐簿。
 
Article 12 Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the State Council, keep records based on legitimate and valid vouchers and conduct accounting. Individual households, engaged in industry and commerce which are indeed unable to keep accounting books may keep no accounting books after approval by the tax authorities
 
第十三条从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法应当报送税务机关备案。
 
Article 13 The financial and accounting systems or methods of a taxpayer engaged in production or business operations shall be submitted to the tax authorities for their records
 
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纳税。
 
Where the financial and accounting systems or methods of a taxpayer engaged in production or business operations are contradictory to the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council, the calculation and payment of tax shall be conducted in accordance with the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council
 
第十四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。
 
Article 14 Invoices must be printed by enterprises designated by the authorized tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government.
 
未经前款规定的税务机关指定,不得印制发票。
 
No enterprises are permitted to print invoices without authorization by the competent tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government
 
发票的管理办法由国务院规定。
 
The measures regarding the administration of invoices shall be formulated by the State Council
 
第十五条从事生产、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。
 
Article 15 Taxpayers engaged in production or business operations or withholding agents must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the authorized fiscal or tax departments under the State Council
 
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。
 
Accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, revised or damaged without approval
 
第三节纳税申报
 
SECTION 3- FILING TAX RETURNS
 
第十六条纳税人必须在法律、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内办理纳税申报,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。
 
Article 16 Taxpayers must fulfil tax filing requirements, submit tax returns, financial and accounting statements as well as the relevant information on tax payments required by the tax authorities based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations
 
扣缴义务人必须在法律、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内报送代扣代缴、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。
 
Withholding agents must submit reporting schedules on taxes withheld and remitted or collected and remitted as well as other relevant information required by the tax authorities to be submitted by the withholding agents based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations
 
第十七条纳税人、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。
 
Article 17 Where a taxpayer or withholding agent is unable to file tax returns or to submit reporting schedules on the tax withheld and remitted or collected and remitted within the prescribed time limit, it may, upon examination and approval by the tax authorities, extend the time to file the tax returns or submit the reporting schedules
 
第三章税款征收
 
CHAPTER III-TAX COLLECTION Article 18 The tax authorities shall collect tax in accordance with the law or the administrative regulations. They shall not collect, cease to collect, overcollect or undercollect tax in violation of the law or the administrative regulations
 
第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、多征或者少征税款。
 
Article 19 Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations. The tax authorities shall not impose any tax withholding or collection requirements on entities and individuals which are not obligated to withhold or collect tax in accordance with the law or the administrative regulations
 
第十九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。
 
A taxpayer shall not prevent a withholding agent from fulfilling its obligations of withholding or collecting tax in accordance with the law
 
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。
 
In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action
 
税务机关按照规定付给扣缴义务人代扣、代收手续费。
 
The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions
 
第二十条纳税人、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,经县以上税务局(分局)批准,可以延期缴纳税款,但最长不得超过三个月。
 
Article 20 A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations. Where a taxpayer is unable to pay tax within the prescribed time limit as a result of encountering special difficulties, it may, upon approval of a tax bureau (or a subbureau thereof) above the county level, defer the payment of tax for a period of not more than three months
 
纳税人未按照前款规定期限缴纳税款的,扣缴义务人未按照前款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,按日加收滞纳税款千分之二的滞纳金。
 
Where a taxpayer fails to pay tax within the time limit as prescribed in the preceding Paragraph or a withholding agent fails to remit tax within the time limit as prescribed in the preceding Paragraph, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default
 
第二十一条纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。
 
Article 21 A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations
 
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。
 
Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations. The decisions on tax reduction or exemption made by the people's governments at various local levels, the competent departments of the people's governments at various levels, entities or individuals without authorization in violation of the law or the administrative regulations shall be null and void
 
第二十二条税务机关征收税款和扣缴义务人代扣、代收税款时,必须给纳税人开具完税凭证。
 
Article 22 When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers
 
第二十三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:
 
Article 23 In the event that one of the following circumstances should arise in respect of a taxpayer, the tax authorities shall have the right to assess the amount of tax payable by the taxpayer:
 
(一)依照本法规定可以不设置帐簿的;
 
(1) accounting books are, in accordance with this Law, not kept;
 
(二)依照本法规定应当设置但未设置帐簿的;
 
(2) accounting books are required to be kept by this Law but have not been kept;
 
(三)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;
 
(3) although accounting books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit
 
(四)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。
 
(4) a taxpayer who is obligated to pay tax fails to go through tax filing procedures within a prescribed time limit and, after having been ordered by the tax authorities to file tax returns within the prescribed time limit, still fails to file the tax returns within the prescribed time limit
 
第二十四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。
 
Article 24 The receipt or payment of charges or fees in business transactions between an enterprise or institutions or sites engaged in production or business operations established in China by a foreign enterprise, and its associated enterprises, shall be made at arm's length prices. Where the receipt or payment of charges or fees is not made at arm's length prices and results in a reduction of the taxable income, the tax authorities shall have the right to make reasonable adjustments
 
第二十五条对未取得营业执照从事经营的单位或者个人,除由工商行政管理机关依法处理外,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,拍卖所扣押的商品、货物,以拍卖所得抵缴税款。
 
Article 25 Where an entity or individual engages in business operations without a business licence, the case shall be handled by the Administration for Industry and Commerce in accordance with the law. In addition, the tax authorities shall assess the amount of tax payable by the entity or individual and order the same to make the tax payments. Should the entity or individual refuse to make the tax payments, the tax authorities may impound commodities or goods, the value of which is equivalent to the amount of tax payable. If the amount of tax payable is paid after the goods or commodities have been impounded, the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual. If the amount of tax payable is still not paid after the impound, the commodities or goods which have been impounded may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, be sold by auction and the proceeds from the auction may be used to make good the amount of tax payable
 
第二十六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:
 
Article 26 Where the tax authorities have grounds for deeming that a taxpayer engaged in production or business operations has evaded taxes, the tax authorities may, prior to the prescribed date of the tax payment, order the taxpayer to pay the tax payable within the prescribed time limit. In the event that the tax authorities discover that there are evidences that the taxpayer has transferred or concealed its taxable commodities, goods and other property, or taxable income within the prescribed time limit, the tax authorities may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to provide a guaranty for tax payment, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, implement the following measures for retaining tax revenue:
 
(一)书面通知纳税人开户银行或者其他金融机构暂停支付纳税人的金额相当于应纳税款的存款;
 
(1) notify in writing the banks or other financial institutions with which the taxpayer has opened an account to stop payment from the taxpayer's deposits of an amount equivalent to the amount of tax payable on a temporary basis
 
(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。
 
(2) impound or seal up the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable
 
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暂停支付的存款中扣缴税款,或者拍卖所扣押、查封的商品、货物或者其他财产,以拍卖所得抵缴税款。
 
In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately lift the conditions for retaining tax revenue. Should the taxpayer fail to make the tax payments at the expiration of the time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau thereof) above the county level, notify in writing the banks or other financial institutions with which the taxpayer has opened an account to withhold and remit the amount of tax from the taxpayer's deposits from which payment has been stopped on a temporary basis, or sell by auction the commodities, goods or property which have been impounded and use the proceeds from the auction to make good the amount of tax payable
 
采取税收保全措施不当,或者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。
 
Where the legitimate interests of a taxpayer are jeopardised due to the implementation of inappropriate measures for retaining tax revenue or to the failure on the part of the tax authorities to lift the measures for retaining tax revenue immediately after the taxpayer has made the tax payments within the prescribed time limit, the tax authorities shall assume compensation responsibility for damages
 
第二十七条从事生产、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:
 
Article 27 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 them to pay the tax within a prescribed time limit. In the case of failure to pay the tax within the prescribed time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, implement the following mandatory enforcement measures:
 
(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;
 
(1) notify in writing the banks or other financial institutions with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from its deposits
 
(二)扣押、查封、拍卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖所得抵缴税款。
 
(2) impound, seal up or sell by auction the commodities, goods, or other property of the taxpayer, withholding agent or tax payment guarantor, the value of which is equivalent to the amount of tax payable, and to use the proceeds from the auction to make good the amount of tax payable
 
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。
 
At the same time as implementing the mandatory measures, the tax authorities shall implement the relevant mandatory measures to collect the fine on tax in arrears which has not been paid by the taxpayer, withholding agent or tax payment guarantor
 
第二十八条欠缴税款的纳税人需要出境的,应当在出境前向税务机关结清应纳税款或者提供担保。未结清税款,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。
 
Article 28 Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country. If the taxpayer neither settles the amount of tax payable nor provides a guaranty, the tax authorities may notify the authorities responsible for exit to prevent the taxpayer from leaving the country
 
第二十九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。
 
Article 29 When impounding commodities, goods or other property, the tax authorities must issue a receipt for the items impounded. When sealing up commodities, goods or other property, the tax authorities must write out a list of these items
 
第三十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,税务机关查实后应当立即退还。
 
Article 30 After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer. Where a taxpayer discovers that it has paid an amount of tax in excess of the tax payable within three years from the date the tax payment has been made, it may claim a refund of the excess amount of tax from the tax authorities. Upon examination and verification of the case, the tax authorities shall immediately refund the excess amount of tax
 
第三十一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。
 
Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears
 
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;有特殊情况的,追征期可以延长到十年。
 
Should a taxpayer or withholding agent fail to pay tax or underpay tax through its own faults, such as making an erroneous calculation, the tax authorities may, within three years, pursue the collection of the tax in arrears. If special circumstances exist, the period for pursuing the collection of the tax in arrears may be extended to ten years
 
第四章税务检查
 
CHAPTER IV-TAX INSPECTION
 
第三十二条税务机关有权进行下列税务检查:
 
Article 32 The tax authorities shall have the right to conduct tax inspection as follows:
 
(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;
 
(1) to inspect a taxpayer's accounting books, supporting vouchers for the accounts, statements and the relevant information; to inspect a withholding agent's accounting books, supporting vouchers for the accounts and the relevant information in respect of the amount of tax withheld and remitted or collected and remitted
 
(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;
 
(2) to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's places where production or business operations are conducted and places where goods are stored; to inspect a withholding agent's operational conditions in respect of the withholding and remittance of tax or the collection and remittance of tax
 
(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;
 
(3) to order a taxpayer or withholding agent to furnish documents, evidentiary materials and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted
 
(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;
 
(4) to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted
 
(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;
 
(5) to inspect supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property transported by consignment or sent by post by a taxpayer at railway stations, docks, airports, enterprises engaged in postal services and the branches thereof
 
(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,查核从事生产、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;查核从事生产、经营的纳税人的储蓄存款,须经银行县、市支行或者市分行的区办事处核对,指定所属储蓄所提供资料。
 
(6) upon approval of the commissioner of a tax bureau (or a subbureau thereof) above the county level, to examine and verify the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with banks or other financial institutions, on presentation of a permit for the inspection of deposit accounts which is of a nationally unified form; to examine and verify the savings deposits of a taxpayer engaged in production or business operations, provided, however, that the saving deposits have been subject to the verification of the regional office of a county or municipal subbranch or municipal branch of a bank and such regional office has designated a savings section thereof to provide the relevant information
 
第三十三条纳税人、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。
 
Article 33 A taxpayer or withholding agent must subject itself to the tax inspection conducted by the tax authorities in accordance with the law, report the circumstances accurately and provide the relevant information, and shall not refuse to cooperate or conceal any facts
 
第三十四条税务机关依法进行税务检查时,有关部门和单位应当支持、协助,向税务机关如实反映纳税人、扣缴义务人和其他当事人的与纳税或者代扣代缴、代收代缴税款有关的情况,提供有关资料及证明材料。
 
Article 34 When the tax authorities conduct tax inspection in accordance with the law, the relevant departments and units shall provide support and assistance and accurately report the circumstances of taxpayers, withholding agents and other parties concerned in respect of the payment of tax and the amount of tax withheld and remitted or collected and remitted, and furnish the relevant information and evidentiary materials
 
第三十五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、照像和复制。
 
Article 35 When investigating a tax case in violation of the law, the tax authorities may record, tape-record, video-tape, photograph and reproduce the relevant circumstances and information in respect of the case
 
第三十六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件,并有责任为被检查人保守秘密。
 
Article 36 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection identity cards and shall be responsible for maintaining confidentiality for the persons under investigation
 
第五章法律责任
 
CHAPTER V-LEGAL LIABILITIES
 
第三十七条纳税人有下列行为之一的,由税务机关责令限期改正,逾期不改正的,可以处以二千元以下的罚款;情节严重的,处以二千元以上一万元以下的罚款:
 
Article 37 The tax authorities shall order a taxpayer to remedy any of the following acts committed by the taxpayer within a time limit. Should the taxpayer fail to remedy it within the time limit, the tax authorities may impose a fine of not more than Renminbi 2000 Yuan on the taxpayer. If the case is serious, the tax authorities may impose a fine of an amount from Renminbi 2000 Yuan to Renminbi 10000 Yuan on the taxpayer
 
(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;
 
(1) failure to apply for tax registration, change or cancellation of tax registration within a prescribed time limit;
 
(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;
 
(2) failure to keep or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;
 
(三)未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关备查的。
 
(3) failure to furnish reports on the financial and accounting systems or the financial and accounting methods to the tax authorities for possible reference use in accordance with the relevant provisions
 
第三十八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,逾期不改正的,可以处以二千元以下的罚款;情节严重的,处以二千元以上五千元以下的罚款。
 
Article 38 Where a withholding agent fails to keep and maintain accounting books for the tax withheld and remitted or collected and remitted, or to maintain supporting vouchers for the accounts and the relevant information in respect of the tax withheld and remitted or collected and remitted in accordance with the relevant provisions, the tax authorities shall order the withholding agent to remedy the situation within a time limit. Should the withholding agent fail to remedy the situation within the time limit, the tax authorities may impose a fine of not more than Renminbi 2000 Yuan on the withholding agent. If the case is serious, the tax authorities may impose a fine of an amount from Renminbi 2000 Yuan to Renminbi 5000 Yuan on the withholding agent
 
第三十九条纳税人未按照规定的期限办理纳税申报的,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的,由税务机关责令限期改正,可以处以二千元以下的罚款;逾期不改正的,可以处以二千元以上一万元以下的罚款。
 
Article 39 Where a taxpayer fails to fulfil tax filing requirements within a prescribed time limit or a withholding agent fails to furnish reporting schedules on the tax withheld and remitted or collected and remitted to the tax authorities within a prescribed time limit, the tax authorities shall order the taxpayer or withholding agent to remedy the situation within the prescribed time limit and may impose a fine of not more than Renminbi 2000 Yuan on the taxpayer or withholding agent. Should the taxpayer or withholding agent fail to remedy the situation within the prescribed time limit, the tax authorities may impose a fine of over Renminbi 2000 Yuan but under Renminbi 10000 Yuan on the taxpayer or withholding agent
 
第四十条纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的,或者因偷税被税务机关给予二次行政处罚又偷税的,除由税务机关追缴其偷税款外,依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚;偷税数额不满一万元或者偷税数额占应纳税额不到百分之十的,由税务机关追缴其偷税款,处以偷税数额五倍以下的罚款。
 
Article 40 "Evasion of tax" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns. Where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over Renminbi 10000 Yuan, or where the taxpayer evades tax again after having been subject to administrative punishment imposed by the tax authorities twice as a result of tax evasion, the tax authorities shall, in addition to pursuing the payment of tax which has been evaded by the taxpayer, impose a punishment on the taxpayer in accordance with the provisions set forth in Article 1 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax evaded is under Renminbi 10000 Yuan or accounts for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the tax evaded and impose a fine of not more than five times the amount of tax evaded
 
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,数额占应缴税额的百分之十以上并且数额在一万元以上的,依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚;数额不满一万元或者数额占应缴税额不到百分之十的,由税务机关追缴其不缴或者少缴的税款,处以不缴或者少缴的税款五倍以下的罚款。
 
Where a withholding agent fails to pay or underpays the tax which has been withheld or collected through the adoption of the means as specified in the preceding Paragraph, and where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over Renminbi 10000 Yuan, a punishment shall be imposed on the withholding agent in accordance with the provisions stipulated in Article 1 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax evaded is under Renminbi 10000 Yuan or accounts for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of not more than five times the amount of tax which has not been paid or underpaid
 
第四十一条纳税人欠缴应纳税款,采取转移或者隐匿财产的手段,致使税务机关无法追缴欠缴的税款,数额在一万元以上的,除由税务机关追缴欠缴的税款外,依照关于惩治偷税、抗税犯罪的补充规定第二条的规定处罚;数额不满一万元的,由税务机关追缴欠缴的税款,处以欠缴税款五倍以下的罚款。
 
Article 41 Where a taxpayer who has failed to pay the amount of tax payable by means of transferring or concealing the property, resulting in failure on the part of the tax authorities to pursue the payment of the tax underpaid, and where the amount of the tax underpaid is over Renminbi 10000 Yuan, the tax authorities shall, in addition to pursuing the payment of the tax underpaid, impose a punishment on the taxpayer in accordance with the provisions set forth in Article 2 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax underpaid is under Renminbi 10000 Yuan, the tax authorities shall pursue the payment of the tax underpaid, and impose a fine of not more than five times the amount of tax underpaid
 
第四十二条企业事业单位犯有第四十条、第四十一条规定的违法行为,构成犯罪的,依照关于惩治偷税、抗税犯罪的补充规定第三条的规定处罚;未构成犯罪的,由税务机关追缴其不缴或者少缴的税款,处以不缴或者少缴的税款五倍以下的罚款。
 
Article 42 Where an enterprise or institution commits an illegal act as specified in Article 40 and 41 of this Law and such act constitutes an offence, a punishment shall be imposed in accordance with the provisions set forth in Article 3 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where such act does not constitute an offence, the tax authorities shall pursue the payment of the amount of tax the enterprise or institution has failed to pay or underpaid, and impose a fine of not more than five times the amount of tax which has not been paid or underpaid
 
第四十三条纳税人向税务人员行贿,不缴或者少缴应纳税款的,依照关于惩治偷税、抗税犯罪的补充规定第四条的规定处罚。
 
Article 43 Where a taxpayer fails to pay or underpays the amount of tax payable by offering a bribe to tax officials, a punishment shall be imposed in accordance with the provisions set forth in Article 4 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax
 
第四十四条企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段,骗取国家出口退税款,数额在一万元以上的,除由税务机关追缴其骗取的退税款外,依照关于惩治偷税、抗税犯罪的补充规定第五条第一款的规定处罚;骗取的国家出口
 
Article 44 Where an enterprise or institution fraudulently obtains tax refund for export from the State through the adoption of deceptive means such as fraudulently declaring the commodities it produces or operates as export goods, and where the amount of tax refund which has been fraudulently obtained is over Renminbi 10000 Yuan, the tax authorities shall, in addition to pursuing the repayment of the tax refund the enterprise or institution has fraudulently obtained, impose a punishment in accordance with the provisions set forth in Paragraph 1 of Article 5 of the Supplementary Provisions Concerning the imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax refund for export which has been fraudulently obtained from the State is under Renminbi 10000 Yuan, the tax authorities shall pursue the repayment of the tax refund the enterprise or institution has fraudulently obtained, and impose a fine of not more than five times the amount of tax refund which has been fraudulently obtained
 
退税款数额不满一万元的,由税务机关追缴其骗取的退税款,处以骗取税款五倍以下的罚款。
 
Where an entity or individual other than those as prescribed in the preceding Paragraph fraudulently obtains tax refund for export from the State, the tax authorities shall, in addition to pursuing the repayment of the tax refund the entity or individual has fraudulently obtained, impose a punishment on the entity or individual in accordance with the provisions stipulated in Paragraph 2 of Article 5 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax refund which has been fraudulently obtained is so small as not to constitute an offence, the tax authorities shall pursue the repayment of the tax refund the entity or individual has fraudulently obtained, and impose a fine of not more than five times the amount of tax refund which has been fraudulently obtained
 
前款规定以外的单位或者个人骗取国家出口退税款的,除由税务机关追缴其骗取的退税款外,依照关于惩治偷税、抗税犯罪的补充规定第五条第二款的规定处罚;数额较小,未构成犯罪的,由税务机关追缴其骗取的退税款,处以骗取税款五倍以下的罚款。
 
Article 45 In the case of refusal to pay tax, which means the refusal to pay tax by using violence or menace, the tax authorities shall, in addition to pursuing the payment of the amount of tax a taxpayer has refused to pay, impose a punishment on the taxpayer in accordance with the provisions set forth in Paragraph 1 of Article 6 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the case is so trivial that no offence has been committed, the tax authorities shall pursue the payment of the amount of tax the taxpayer has refused to pay, and impose a fine of not more than five times the amount of tax the taxpayer has refused to pay
 
第四十五条以暴力、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外,依照关于惩治偷税、抗税犯罪的补充规定第六条第一款的规定处罚;情节轻微,未构成犯罪的,由税务机关追缴其拒缴的税款,处以拒缴税款五倍以下的罚款。
 
In the case of refusal to pay tax by using violence which causes a person to suffer from serious injury or death, a heavy penalty shall be imposed as that on an offence of assault or manslaughter, and a fine shall be imposed in accordance with the provisions set forth in Paragraph 2 of Article 6 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax
 
以暴力方法抗税,致人重伤或者死亡的,按照伤害罪、杀人罪从重处罚,并依照关于惩治偷税、抗税犯罪的补充规定第六条第二款的规定处以罚金。
 
Article 46 Where a taxpayer engaged in production or business operations or a withholding agent which has been ordered by the tax authorities to pay, within a time limit, the amount of tax which should be paid or remitted but has not been paid or underpaid within a prescribed time limit, fails to pay the amount of tax within the time limit, the tax authorities may, in addition to pursuing the payment of the amount of tax the taxpayer or withholding agent has failed to pay or underpaid through the adoption of the mandatory measures as prescribed in Article 27 of this Law, impose a fine of not more than five times the amount of tax which has not been paid or underpaid
 
第四十六条从事生产、经营的纳税人、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二十七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,可以处以不缴或者少缴的税款五倍以下的罚款。
 
Article 47 A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected but has not been withheld or collected, except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected
 
第四十七条扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。但是,扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。
 
Article 48 Where invoices are printed illegally in violation of the provisions stipulated in Article 14 of this Law, the tax authorities shall destroy the invoices which have been illegally printed, confiscate the illicit gains, and impose a fine
 
第四十八条违反本法第十四条规定,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,并处罚款。
 
Article 49 The administrative punishment as prescribed in this Law shall be decided by a tax bureau (or a subbureau thereof) above the county level
 
第四十九条本法规定的行政处罚,由县以上税务局(分局)决定;对个体工商户及未取得营业执照从事经营的单位、个人罚款额在一千元以下的,由税务所决定。
 
Where a fine of not more than Renminbi 1000 Yuan is imposed on an individual household engaged in industry and commerce or an entity or individual which conducts business operations without a business licence, the decision shall be made by the tax station concerned
 
税务机关罚款必须开付收据。
 
Upon receipt of a fine, the tax authorities shall issue a receipt
 
第五十条以暴力、威胁方法阻碍税务人员依法执行职务的,依照刑法第一百五十七条的规定追究刑事责任;拒绝、阻碍税务人员依法执行职务未使用暴力、威胁方法的,由公安机关依照治安管理处罚条例的规定处罚。
 
Article 50 Where violence or menace is used to obstruct tax officials from performing their duties in accordance with the law, criminal liabilities shall be pursued in accordance with the provisions set forth in Article 157 of the Criminal Law. Where tax officials are refused or obstructed from performing their duties in accordance with the law but no violence or menace has been used, a punishment shall be imposed by the public security authorities pursuant to the provisions stipulated in the Law Concerning the Administration of Public Security and Punishments
 
第五十一条人民法院和税务机关的罚没收入,一律上缴国库。
 
Article 51 The People's Courts and the tax authorities shall turn over the gains from fines and confiscations they have received to the state treasury
 
第五十二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、扣缴义务人犯本法第四十条、第四十一条、第四十二条、第四十四条罪的,按照刑法关于共同犯罪的规定处罚;未构成犯罪的,给予行政处分。
 
Article 52 Where tax officials collude with taxpayers or withholding agents, or instigate or assist the same to commit the offenses specified in Article 40, 41, 42 and 44 of this Law, a punishment shall be imposed in accordance with the provisions regarding joint offenses stipulated in the Criminal Law. Where no offence is committed, administrative punishment shall be imposed
 
第五十三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,构成犯罪的,按照受贿罪追究刑事责任;未构成犯罪的,给予行政处分。
 
Article 53 Where tax officials take advantage of their positions and powers to accept or extort the property of taxpayers or withholding agents, and such acts constitute an offence, criminal liabilities of the tax officials shall be investigated based on an offence of bribery. Where such acts do not constitute an offence, administrative sanctions shall be imposed on the tax officials
 
第五十四条税务人员玩忽职守,不征或者少征应征税款,致使国家税收遭受重大损失的,依照刑法第一百八十七条的规定追究刑事责任;未构成犯罪的,给予行政处分。
 
Article 54 Where tax officials neglect their duties and fail to collect or undercollect the correct amount of tax, causing enormous losses in the tax revenue of the State, criminal liabilities of the tax officials shall be investigated in accordance with the provisions set forth in Article 187 of the Criminal Law. Where such acts do not constitute an offence, administrative sanctions shall be imposed on the tax officials
 
税务人员滥用职权,故意刁难纳税人、扣缴义务人的,给予行政处分。
 
Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall be subject to administrative sanctions
 
第五十五条违反法律、行政法规的规定,擅自决定税收的开征、停征或者减税、免税、退税、补税的,除依照本法规定撤捎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责任人员的行政责任。
 
Article 55 Where decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, or the payment of tax underpaid have been made without authorization in violation of the law or the administrative regulations, the decisions so made shall be revoked in accordance with this Law. In addition, the amount of tax underpaid shall be collected and the amount of tax overcollected shall be refunded. The administrative liabilities of the officials directly responsible shall also be investigated by the authorities at a higher level
 
第五十六条纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时,必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金,然后可以在收到税务机关填发的缴款凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的,可以在接到复议决定书之日起十五日内向人民法院起诉。
 
Article 56 In the case of tax disputes with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations, and there after may, within 60 days from the date of receipt of a payment receipt from the tax authorities, apply to the tax authorities at a higher level for reconsideration. The tax authorities at a higher level shall, within 60 days from the date of receipt of the application for reconsideration, make a decision after reconsideration. In the case of objection to the decision made after reconsideration, legal proceedings may be instituted with the People's Court within 15 days from the date of receipt of the decision made after reconsideration
 
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,可以在接到处罚通知之日起或者税务机关采取强制执行措施、税收保全措施之日起十五日内向作出处罚决定或者采取强制执行措施、税收保全措施的机关的上一级机关申请复议;对复议决定不服的,可以在接到复议决定之日起十五日内向人民法院起诉。当事人也可以在接到处罚通知之日起或者税务机关采取强制执行措施、税收保全措施之日起十五日内直接向人民法院起诉。复议和诉讼期间,强制执行措施和税收保全措施不停止执行。
 
Where a party concerned objects to a sanction decision made by the tax authorities or to the mandatory measures or measures for retaining tax revenue implemented by the same, it may, within 15 days from the date of receipt of the sanction notice or the date the tax authorities implement the mandatory measures or measures for retaining tax revenue, apply for a reconsideration to the authorities one level higher than the authorities which have made the sanction decision or implemented the mandatory measures or measures for retaining tax revenue. If the party concerned objects to the decision made upon reconsideration, it may, within 15 days from the date of receipt of the reconsideration decision, institute legal proceedings with the People's Court. Alternatively, the party concerned may, within 15 days from the date of receipt of the sanction notice or the date the tax authorities implement the mandatory measures or measures for retaining tax revenue, institute legal proceedings directly with the People's Court. In the course of making a reconsideration and instituting legal proceedings, the mandatory measures or measures for retaining tax revenue shall not cease to be implemented
 
当事人对税务机关的处罚决定逾期不申请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申请人民法院强制执行。
 
If the party concerned neither applies for a reconsideration of the sanction decision made by the tax authorities and institutes legal proceedings with the People's Court within the prescribed time limit nor complies with the sanction decision, the tax authorities which have made the sanction decision may apply to the People's Court for mandatory enforcement of the decision
 
第六章附则
 
CHAPTER VI-SUPPLEMENTARY PROVISIONS
 
第五十七条纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
 
Article 57 A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its behalf
 
第五十八条农业税、牧业税、耕地占用税、契税的征收管理,参照本法有关规定执行。
 
Article 58 The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.
 
关税、船舶吨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。
 
The administration of collection of customs duty, shipping tax and taxes collected by the Customs on behalf of the tax authorities shall be implemented in accordance with the relevant provisions stipulated in the law or the administrative regulations
 
第五十九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。
 
Article 59 In the case of a discrepancy between the provisions of the relevant tax treaties or agreements concluded between the People's Republic of China and foreign countries and the provisions of this Law, the relevant matters shall be handled in accordance with the treaties or agreements
 
第六十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。
 
Article 60 In the case of a discrepancy between the provisions of the tax laws promulgated prior to the implementation of this Law and the provisions of this Law, the provisions of this Law shall apply
 
第六十一条国务院根据本法制定实施细则。
 
Article 61 The detailed rules and regulations for the implementation of this Law shall be formulated by the State Council in accordance with this Law
 
第六十二条本法自1993年1月1日起施行。1986年4月21日国务院发布的《中华人民共和国税收征收管理暂行条例》同时废止。
 
Article 62 This Law shall come into force as of January 1, 1993. The "Interim Provisions of the People's Republic of China Concerning the Administration of Tax Collection" promulgated by the State Council on April 21, 1986 shall be superseded at the same time
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