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）

A set of provisions newly promulgated to regulate the administration of tax collection in the PRC.

(Adopted at the 27th Session of the Standing Committee of the 7th National People's Congress on 4 September 1992; revised at the 12th Session of the Standing Committee of the 8th National People's Congress on 28 February 1995 in accordance with the <AMENDMENT Administration Tax Collection <Decision on Revising the PRC Law on the Administration of the Levy and Collection of Taxes; amended at the 21st Session of the Standing Committee of the 9th National People's Congress on 28 April 2001.)

（1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过，根据1995年2月28日第八届全国人民代表大会常务委员会第十二次会议《关于修改〈中华人民共和国税收征收管理法〉的决定》修正，2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议修订。）

PART ONE: GENERAL PROVISIONS

Article 1: This Law is formulated in order to strengthen the administration of tax collection, to standardize tax collection and payment, to ensure national tax revenue, to safeguard the legal rights and interests of taxpayers, and to promote economic and social development.

第一章 总 则

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