Editor's notes: PRC Law on the Administration of the Levy and Collection of Taxes (Amended)

Background
The PRC Law on the Administration of the Levy and Collection of Taxes (Amended) (中华人民共和国税收征收管理法（修订）) (new law) was adopted on 28 April 2001 at the 21st Session of the Standing Committee of the 9th National People's Congress, and entered into effect on 1 May 2001. The new law amends the previous law of the same name that was adopted on 28 February 1995 (old law).

In order to strengthen the present tax collection regime, the new law introduces provisions to reinforce the coordination of tax authorities with other government agencies (such as the State Administration for Industry and Commerce and its local offices) and financial institutions. Most of the amendments made to the penalty provisions are favourable to taxpayers. The new law acknowledges the rights of taxpayers by introducing provisions to regulate the conduct of tax officials during tax investigations and daily tax administration.

Tax Enforcement