Regulating the Administration of the Levy and Collection of Taxes

In an attempt to streamline the collection procedures in the PRC, the government has introduced a new law amending the 1995 PRC, Administration of Tax Collection Law. This new law encourages the tax authorities to work with other areas of the government and introduces provisions that regulate the behaviour of tax officials.

The PRC Administration of Tax Collection Law  (new law) was adopted on April 28 2001 at the 21st Session of the Standing Committee of the 9th National People's Congress, and entered into effect on May 1 2001.  The new law amends the previous law of the same name that was adopted on February 28 1995 (old law).