PRC, Administration of Tax Collection Law (Amended)

中华人民共和国税收征收管理法 (修訂)

June 02, 2001 | BY

clpstaff &clp articles &

Promulgated: April 28 2001Effective: May 1 2001Main contents: New provisions have been added in the revised Law. For instance, Articles 6-8 are new provisions…

Clp Reference: 3200/01.04.28 Promulgated: 2001-04-28 Effective: 2001-05-01

Promulgated: April 28 2001
Effective: May 1 2001

Main contents: New provisions have been added in the revised Law. For instance, Articles 6-8 are new provisions detailing the rights and obligations of taxpayers and tax withholding agents. Articles 9-12 govern the responsibilities of tax authorities and the proper conduct of their personnel. Article 45 stipulates that tax collection has priority over unsecured claims. Tax collection also has priority over mortgage rights, pledge rights and liens if the tax owed arose before the creation of the mortgage or pledge or before the imposition of the lien. Taxpayers shall discharge all the tax obligations before any merger or division (Article 48). The revised Law also includes new provisions to prevent improper tax preservation and enforcement measures (Articles 43, 79 and 82)

clp reference:3200/01.04.28promulgated:2001-04-28effective:2001-05-01

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]