Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes

中华人民共和国税收征收管理法实施细则

China's continuing efforts to create a sound tax collection system include strengthening the tax authorities and adding provisions favourable to taxpayers.

Revised on November 19 2012. Latest revision can be found at: http://www.chinalawandpractice.com/Article/3123464/Implementing-Rules-for-the-PRC-Law-on-the-Administration-of-the-Levy-and-Collection-of-Taxes-Revised.html

 

(Issued by the State Council on 7 September 2002 and effective as of 15 October 2002.)

（国务院于二零零二年九月七日公布， 自二零零二年十月十五日起施行。）

PART ONE: GENERAL PROVISIONS

第一章　总　则

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