Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes (Revised)
中华人民共和国税收征收管理法实施细则 (修正)
Articles 64, 65 and 69 of the Rules have been revised according to a State Council decision, removing the wordings concerning costs incurred from seizure, sealing up or custody of property.
(Revised according to the «State Council, Decision on Revising and Repealing Certain Administrative Regulations» promulgated on November 9 2012, and effective as of January 1 2013.)
(根据二零一二年十一月九日《国务院关于修改和废止部分行政法规的决定》修正，自二零一三年一月一日起施行。 ) 第一章 总 则 第一条 根据《中华人民共和国税收征收管理法》（以下简称税收征管法）的规定，制定本细则。 第二条 凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。 第三条 任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。 纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。 第四条 国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法；各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法，做好本地区税务系统信息化建设的具体工作。 地方各级人民政府应当积极支持税务系统信息化建设，并组织有关部门实现相关信息的共享。 第五条 税收征管法第八条所称为纳税人、扣缴义务人保密的情况，是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。 第六条 国家税务总局应当制定税务人员行为准则和服务规范。 上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；下级税务机关应当按照上级税务机关的决定及时改正。 下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。 第七条 税务机关根据检举人的贡献大小给予相应的奖励，奖励所需资金列入税务部门年度预算，单项核定。奖励资金具体使用办法以及奖励标准，由国家税务总局会同财政部制定。 第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避： （一）夫妻关系； （二）直系血亲关系； （三）三代以内旁系血亲关系； （四）近姻亲关系； （五）可能影响公正执法的其他利害关系。 第九条 税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构，是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。 国家税务总局应当明确划分税务局和稽查局的职责，避免职责交叉。 第二章 税务登记 第十条 国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码，信息共享。 税务登记的具体办法由国家税务总局制定。 第十一条 各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。 通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。 第十二条 从事生产、经营的纳税人应当自领取营业执照之日起３０日内，向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记，如实填写税务登记表，并按照税务机关的要求提供有关证件、资料。 前款规定以外的纳税人，除国家机关和个人外，应当自纳税义务发生之日起３０日内，持有关证件向所在地的主管税务机关申报办理税务登记。 个人所得税的纳税人办理税务登记的办法由国务院另行规定。 税务登记证件的式样，由国家税务总局制定。 第十三条 扣缴义务人应当自扣缴义务发生之日起３０日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。 第十四条 纳税人税务登记内容发生变化的，应当自工商行政管理机关或者其他机关办理变更登记之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。 纳税人税务登记内容发生变化，不需要到工商行政管理机关或者其他机关办理变更登记的，应当自发生变化之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。 第十五条 纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关或者其他机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记；按照规定不需要在工商行政管理机关或者其他机关办理注册登记的，应当自有关机关批准或者宣告终止之日起１５日内，持有关证件向原税务登记机关申报办理注销税务登记。 纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当在向工商行政管理机关或者其他机关申请办理变更或者注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并在３０日内向迁达地税务机关申报办理税务登记。 纳税人被工商行政管理机关吊销营业执照或者被其他机关予以撤销登记的，应当自营业执照被吊销或者被撤销登记之日起１５日内，向原税务登记机关申报办理注销税务登记。 第十六条 纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票、税务登记证件和其他税务证件。 第十七条 从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起１５日内，向主管税务机关书面报告其全部账号；发生变化的，应当自变化之日起１５日内，向主管税务机关书面报告。 第十八条 除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时，必须持税务登记证件： （一）开立银行账户； （二）申请减税、免税、退税； （三）申请办理延期申报、延期缴纳税款； （四）领购发票； （五）申请开具外出经营活动税收管理证明； （六）办理停业、歇业； （七）其他有关税务事项。 第十九条 税务机关对税务登记证件实行定期验证和换证制度。纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。 第二十条 纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂，接受税务机关检查。 纳税人遗失税务登记证件的，应当在１５日内书面报告主管税务机关，并登报声明作废。 第二十一条 从事生产、经营的纳税人到外县（市）临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。 从事生产、经营的纳税人外出经营，在同一地累计超过１８０天的，应当在营业地办理税务登记手续。 第三章 账簿、凭证管理 第二十二条 从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起１５日内，按照国家有关规定设置账簿。 前款所称账簿，是指总账、明细账、日记账以及其他辅助性账簿。总账、日记账应当采用订本式。 第二十三条 生产、经营规模小又确无建账能力的纳税人，可以聘请经批准从事会计代理记账业务的专业机构或者经税务机关认可的财会人员代为建账和办理账务；聘请上述机构或者人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。 第二十四条 从事生产、经营的纳税人应当自领取税务登记证件之日起１５日内，将其财务、会计制度或者财务、会计处理办法报送主管税务机关备案。 纳税人使用计算机记账的，应当在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案。 纳税人建立的会计电算化系统应当符合国家有关规定，并能正确、完整核算其收入或者所得。 第二十五条 扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起１０日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。 第二十六条 纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。 纳税人、扣缴义务人会计制度不健全，不能通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，应当建立总账及与纳税或者代扣代缴、代收代缴税款有关的其他账簿。 第二十七条 账簿、会计凭证和报表，应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。 第二十八条 纳税人应当按照税务机关的要求安装、使用税控装置，并按照税务机关的规定报送有关数据和资料。 税控装置推广应用的管理办法由国家税务总局另行制定，报国务院批准后实施。 第二十九条 账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当合法、真实、完整。 账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当保存１０年；但是，法律、行政法规另有规定的除外。 第四章 纳税申报 第三十条 税务机关应当建立、健全纳税人自行申报纳税制度。经税务机关批准，纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。 数据电文方式，是指税务机关确定的电话语音、电子数据交换和网络传输等电子方式。 第三十一条 纳税人采取邮寄方式办理纳税申报的，应当使用统一的纳税申报专用信封，并以邮政部门收据作为申报凭据。邮寄申报以寄出的邮戳日期为实际申报日期。 纳税人采取电子方式办理纳税申报的，应当按照税务机关规定的期限和要求保存有关资料，并定期书面报送主管税务机关。 第三十二条 纳税人在纳税期内没有应纳税款的，也应当按照规定办理纳税申报。 纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。 第三十三条 纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，计税依据，扣除项目及标准，适用税率或者单位税额，应退税项目及税额、应减免税项目及税额，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限、延期缴纳税款、欠税、滞纳金等。 第三十四条 纳税人办理纳税申报时，应当如实填写纳税申报表，并根据不同的情况相应报送下列有关证件、资料： （一）财务会计报表及其说明材料； （二）与纳税有关的合同、协议书及凭证； （三）税控装置的电子报税资料； （四）外出经营活动税收管理证明和异地完税凭证； （五）境内或者境外公证机构出具的有关证明文件； （六）税务机关规定应当报送的其他有关证件、资料。 第三十五条 扣缴义务人办理代扣代缴、代收代缴税款报告时，应当如实填写代扣代缴、代收代缴税款报告表，并报送代扣代缴、代收代缴税款的合法凭证以及税务机关规定的其他有关证件、资料。 第三十六条 实行定期定额缴纳税款的纳税人，可以实行简易申报、简并征期等申报纳税方式。 第三十七条 纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。 纳税人、扣缴义务人因不可抗力，不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，可以延期办理；但是，应当在不可抗力情形消除后立即向税务机关报告。税务机关应当查明事实，予以核准。 第五章 税款征收 第三十八条 税务机关应当加强对税款征收的管理，建立、健全责任制度。 税务机关根据保证国家税款及时足额入库、方便纳税人、降低税收成本的原则，确定税款征收的方式。 税务机关应当加强对纳税人出口退税的管理，具体管理办法由国家税务总局会同国务院有关部门制定。 第三十九条 税务机关应当将各种税收的税款、滞纳金、罚款，按照国家规定的预算科目和预算级次及时缴入国库，税务机关不得占压、挪用、截留，不得缴入国库以外或者国家规定的税款账户以外的任何账户。 已缴入国库的税款、滞纳金、罚款，任何单位和个人不得擅自变更预算科目和预算级次。 第四十条 税务机关应当根据方便、快捷、安全的原则，积极推广使用支票、银行卡、电子结算方式缴纳税款。 第四十一条 纳税人有下列情形之一的，属于税收征管法第三十一条所称特殊困难： （一）因不可抗力，导致纳税人发生较大损失，正常生产经营活动受到较大影响的； （二）当期货币资金在扣除应付职工工资、社会保险费后，不足以缴纳税款的。 计划单列市国家税务局、地方税务局可以参照税收征管法第三十一条第二款的批准权限，审批纳税人延期缴纳税款。 第四十二条 纳税人需要延期缴纳税款的，应当在缴纳税款期限届满前提出申请，并报送下列材料：申请延期缴纳税款报告，当期货币资金余额情况及所有银行存款账户的对账单，资产负债表，应付职工工资和社会保险费等税务机关要求提供的支出预算。 税务机关应当自收到申请延期缴纳税款报告之日起２０日内作出批准或者不予批准的决定；不予批准的，从缴纳税款期限届满之日起加收滞纳金。 第四十三条 法律、行政法规规定或者经法定的审批机关批准减税、免税的纳税人，应当持有关文件到主管税务机关办理减税、免税手续。减税、免税期满，应当自期满次日起恢复纳税。 享受减税、免税优惠的纳税人，减税、免税条件发生变化的，应当自发生变化之日起１５日内向税务机关报告；不再符合减税、免税条件的，应当依法履行纳税义务；未依法纳税的，税务机关应当予以追缴。 第四十四条 税务机关根据有利于税收控管和方便纳税的原则，可以按照国家有关规定委托有关单位和人员代征零星分散和异地缴纳的税收，并发给委托代征证书。受托单位和人员按照代征证书的要求，以税务机关的名义依法征收税款，纳税人不得拒绝；纳税人拒绝的，受托代征单位和人员应当及时报告税务机关。 第四十五条 税收征管法第三十四条所称完税凭证，是指各种完税证、缴款书、印花税票、扣（收）税凭证以及其他完税证明。 未经税务机关指定，任何单位、个人不得印制完税凭证。完税凭证不得转借、倒卖、变造或者伪造。 完税凭证的式样及管理办法由国家税务总局制定。 第四十六条 税务机关收到税款后，应当向纳税人开具完税凭证。纳税人通过银行缴纳税款的，税务机关可以委托银行开具完税凭证。 第四十七条 纳税人有税收征管法第三十五条或者第三十七条所列情形之一的，税务机关有权采用下列任何一种方法核定其应纳税额： （一）参照当地同类行业或者类似行业中经营规模和收入水平相近的纳税人的税负水平核定； （二）按照营业收入或者成本加合理的费用和利润的方法核定； （三）按照耗用的原材料、燃料、动力等推算或者测算核定； （四）按照其他合理方法核定。 采用前款所列一种方法不足以正确核定应纳税额时，可以同时采用两种以上的方法核定。 纳税人对税务机关采取本条规定的方法核定的应纳税额有异议的，应当提供相关证据，经税务机关认定后，调整应纳税额。 第四十八条 税务机关负责纳税人纳税信誉等级评定工作。纳税人纳税信誉等级的评定办法由国家税务总局制定。 第四十九条 承包人或者承租人有独立的生产经营权，在财务上独立核算，并定期向发包人或者出租人上缴承包费或者租金的，承包人或者承租人应当就其生产、经营收入和所得纳税，并接受税务管理；但是，法律、行政法规另有规定的除外。 发包人或者出租人应当自发包或者出租之日起３０日内将承包人或者承租人的有关情况向主管税务机关报告。发包人或者出租人不报告的，发包人或者出租人与承包人或者承租人承担纳税连带责任。 第五十条 纳税人有解散、撤销、破产情形的，在清算前应当向其主管税务机关报告；未结清税款的，由其主管税务机关参加清算。 第五十一条 税收征管法第三十六条所称关联企业，是指有下列关系之一的公司、企业和其他经济组织： （一）在资金、经营、购销等方面，存在直接或者间接的拥有或者控制关系； （二）直接或者间接地同为第三者所拥有或者控制； （三）在利益上具有相关联的其他关系。 纳税人有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、费用标准等资料。具体办法由国家税务总局制定。 第五十二条 税收征管法第三十六条所称独立企业之间的业务往来，是指没有关联关系的企业之间按照公平成交价格和营业常规所进行的业务往来。 第五十三条 纳税人可以向主管税务机关提出与其关联企业之间业务往来的定价原则和计算方法，主管税务机关审核、批准后，与纳税人预先约定有关定价事项，监督纳税人执行。 第五十四条 纳税人与其关联企业之间的业务往来有下列情形之一的，税务机关可以调整其应纳税额： （一）购销业务未按照独立企业之间的业务往来作价； （二）融通资金所支付或者收取的利息超过或者低于没有关联关系的企业之间所能同意的数额，或者利率超过或者低于同类业务的正常利率； （三）提供劳务，未按照独立企业之间业务往来收取或者支付劳务费用； （四）转让财产、提供财产使用权等业务往来，未按照独立企业之间业务往来作价或者收取、支付费用； （五）未按照独立企业之间业务往来作价的其他情形。 第五十五条 纳税人有本细则第五十四条所列情形之一的，税务机关可以按照下列方法调整计税收入额或者所得额： （一）按照独立企业之间进行的相同或者类似业务活动的价格； （二）按照再销售给无关联关系的第三者的价格所应取得的收入和利润水平； （三）按照成本加合理的费用和利润； （四）按照其他合理的方法。 第五十六条 纳税人与其关联企业未按照独立企业之间的业务往来支付价款、费用的，税务机关自该业务往来发生的纳税年度起３年内进行调整；有特殊情况的，可以自该业务往来发生的纳税年度起１０年内进行调整。 第五十七条 税收征管法第三十七条所称未按照规定办理税务登记从事生产、经营的纳税人，包括到外县（市）从事生产、经营而未向营业地税务机关报验登记的纳税人。 第五十八条 税务机关依照税收征管法第三十七条的规定，扣押纳税人商品、货物的，纳税人应当自扣押之日起１５日内缴纳税款。 对扣押的鲜活、易腐烂变质或者易失效的商品、货物，税务机关根据被扣押物品的保质期，可以缩短前款规定的扣押期限。 第五十九条 税收征管法第三十八条、第四十条所称其他财产，包括纳税人的房地产、现金、有价证券等不动产和动产。 机动车辆、金银饰品、古玩字画、豪华住宅或者一处以外的住房不属于税收征管法第三十八条、第四十条、第四十二条所称个人及其所扶养家属维持生活必需的住房和用品。 税务机关对单价５０００元以下的其他生活用品，不采取税收保全措施和强制执行措施。 第六十条 税收征管法第三十八条、第四十条、第四十二条所称个人所扶养家属，是指与纳税人共同居住生活的配偶、直系亲属以及无生活来源并由纳税人扶养的其他亲属。 第六十一条 税收征管法第三十八条、第八十八条所称担保，包括经税务机关认可的纳税保证人为纳税人提供的纳税保证，以及纳税人或者第三人以其未设置或者未全部设置担保物权的财产提供的担保。 纳税保证人，是指在中国境内具有纳税担保能力的自然人、法人或者其他经济组织。 法律、行政法规规定的没有担保资格的单位和个人，不得作为纳税担保人。 第六十二条 纳税担保人同意为纳税人提供纳税担保的，应当填写纳税担保书，写明担保对象、担保范围、担保期限和担保责任以及其他有关事项。担保书须经纳税人、纳税担保人签字盖章并经税务机关同意，方为有效。 纳税人或者第三人以其财产提供纳税担保的，应当填写财产清单，并写明财产价值以及其他有关事项。纳税担保财产清单须经纳税人、第三人签字盖章并经税务机关确认，方为有效。 第六十三条 税务机关执行扣押、查封商品、货物或者其他财产时，应当由两名以上税务人员执行，并通知被执行人。被执行人是自然人的，应当通知被执行人本人或者其成年家属到场；被执行人是法人或者其他组织的，应当通知其法定代表人或者主要负责人到场；拒不到场的，不影响执行。 第六十四条 税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，扣押、查封价值相当于应纳税款的商品、货物或者其他财产时，参照同类商品的市场价、出厂价或者评估价估算。 税务机关按照前款方法确定应扣押、查封的商品、货物或者其他财产的价值时还应当包括滞纳金和拍卖、变卖所发生的费用。 第六十五条 对价值超过应纳税额且不可分割的商品、货物或者其他财产税务机关在纳税人、扣缴义务人或者纳税担保人无其他可供强制执行的财产的情况下可以整体扣押、查封、拍卖。 第六十六条 税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，实施扣押、查封时，对有产权证件的动产或者不动产，税务机关可以责令当事人将产权证件交税务机关保管，同时可以向有关机关发出协助执行通知书，有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。 第六十七条 对查封的商品、货物或者其他财产，税务机关可以指令被执行人负责保管，保管责任由被执行人承担。 继续使用被查封的财产不会减少其价值的，税务机关可以允许被执行人继续使用；因被执行人保管或者使用的过错造成的损失，由被执行人承担。 第六十八条 纳税人在税务机关采取税收保全措施后，按照税务机关规定的期限缴纳税款的，税务机关应当自收到税款或者银行转回的完税凭证之日起１日内解除税收保全。 第六十九条 税务机关将扣押、查封的商品、货物或者其他财产变价抵缴税款时，应当交由依法成立的拍卖机构拍卖；无法委托拍卖或者不适于拍卖的，可以交由当地商业企业代为销售，也可以责令纳税人限期处理；无法委托商业企业销售，纳税人也无法处理的，可以由税务机关变价处理，具体办法由国家税务总局规定。国家禁止自由买卖的商品，应当交由有关单位按照国家规定的价格收购。 拍卖或者变卖所得抵缴税款、滞纳金、罚款以及拍卖、变卖等费用后剩余部分应当在日内退还被执行人。 第七十条 税收征管法第三十九条、第四十三条所称损失，是指因税务机关的责任，使纳税人、扣缴义务人或者纳税担保人的合法利益遭受的直接损失。 第七十一条 税收征管法所称其他金融机构，是指信托投资公司、信用合作社、邮政储蓄机构以及经中国人民银行、中国证券监督管理委员会等批准设立的其他金融机构。 第七十二条 税收征管法所称存款，包括独资企业投资人、合伙企业合伙人、个体工商户的储蓄存款以及股东资金账户中的资金等。 第七十三条 从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书，责令缴纳或者解缴税款的最长期限不得超过１５日。 第七十四条 欠缴税款的纳税人或者其法定代表人在出境前未按照规定结清应纳税款、滞纳金或者提供纳税担保的，税务机关可以通知出入境管理机关阻止其出境。阻止出境的具体办法，由国家税务总局会同公安部制定。 第七十五条 税收征管法第三十二条规定的加收滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。 第七十六条 县级以上各级税务机关应当将纳税人的欠税情况，在办税场所或者广播、电视、报纸、期刊、网络等新闻媒体上定期公告。 对纳税人欠缴税款的情况实行定期公告的办法，由国家税务总局制定。 第七十七条 税收征管法第四十九条所称欠缴税款数额较大，是指欠缴税款５万元以上。 第七十八条 税务机关发现纳税人多缴税款的，应当自发现之日起１０日内办理退还手续；纳税人发现多缴税款，要求退还的，税务机关应当自接到纳税人退还申请之日起３０日内查实并办理退还手续。 税收征管法第五十一条规定的加算银行同期存款利息的多缴税款退税，不包括依法预缴税款形成的结算退税、出口退税和各种减免退税。 退税利息按照税务机关办理退税手续当天中国人民银行规定的活期存款利率计算。 第七十九条 当纳税人既有应退税款又有欠缴税款的，税务机关可以将应退税款和利息先抵扣欠缴税款；抵扣后有余额的，退还纳税人。 第八十条 税收征管法第五十二条所称税务机关的责任，是指税务机关适用税收法律、行政法规不当或者执法行为违法。 第八十一条 税收征管法第五十二条所称纳税人、扣缴义务人计算错误等失误，是指非主观故意的计算公式运用错误以及明显的笔误。 第八十二条 税收征管法第五十二条所称特殊情况，是指纳税人或者扣缴义务人因计算错误等失误，未缴或者少缴、未扣或者少扣、未收或者少收税款，累计数额在１０万元以上的。 第八十三条 税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。 第八十四条 审计机关、财政机关依法进行审计、检查时，对税务机关的税收违法行为作出的决定，税务机关应当执行；发现被审计、检查单位有税收违法行为的，向被审计、检查单位下达决定、意见书，责成被审计、检查单位向税务机关缴纳应当缴纳的税款、滞纳金。税务机关应当根据有关机关的决定、意见书，依照税收法律、行政法规的规定，将应收的税款、滞纳金按照国家规定的税收征收管理范围和税款入库预算级次缴入国库。 税务机关应当自收到审计机关、财政机关的决定、意见书之日起３０日内将执行情况书面回复审计机关、财政机关。 有关机关不得将其履行职责过程中发现的税款、滞纳金自行征收入库或者以其他款项的名义自行处理、占压。 第六章 税务检查 第八十五条 税务机关应当建立科学的检查制度，统筹安排检查工作，严格控制对纳税人、扣缴义务人的检查次数。 税务机关应当制定合理的税务稽查工作规程，负责选案、检查、审理、执行的人员的职责应当明确，并相互分离、相互制约，规范选案程序和检查行为。 税务检查工作的具体办法，由国家税务总局制定。 第八十六条 税务机关行使税收征管法第五十四条第（一）项职权时，可以在纳税人、扣缴义务人的业务场所进行；必要时，经县以上税务局（分局）局长批准，可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在３个月内完整退还；有特殊情况的，经设区的市、自治州以上税务局局长批准，税务机关可以将纳税人、扣缴义务人当年的账簿、记账凭证、报表和其他有关资料调回检查，但是税务机关必须在３０日内退还。 第八十七条 税务机关行使税收征管法第五十四条第（六）项职权时，应当指定专人负责，凭全国统一格式的检查存款账户许可证明进行，并有责任为被检查人保守秘密。 检查存款账户许可证明，由国家税务总局制定。 税务机关查询的内容，包括纳税人存款账户余额和资金往来情况。 第八十八条 依照税收征管法第五十五条规定，税务机关采取税收保全措施的期限一般不得超过６个月；重大案件需要延长的，应当报国家税务总局批准。 第八十九条 税务机关和税务人员应当依照税收征管法及本细则的规定行使税务检查职权。 税务人员进行税务检查时，应当出示税务检查证和税务检查通知书；无税务检查证和税务检查通知书的，纳税人、扣缴义务人及其他当事人有权拒绝检查。税务机关对集贸市场及集中经营业户进行检查时，可以使用统一的税务检查通知书。 税务检查证和税务检查通知书的式样、使用和管理的具体办法，由国家税务总局制定。 第七章 法律责任 第九十条 纳税人未按照规定办理税务登记证件验证或者换证手续的，由税务机关责令限期改正，可以处２０００元以下的罚款；情节严重的，处２０００元以上１万元以下的罚款。 第九十一条 非法印制、转借、倒卖、变造或者伪造完税凭证的，由税务机关责令改正，处２０００元以上１万元以下的罚款；情节严重的，处１万元以上５万元以下的罚款；构成犯罪的，依法追究刑事责任。 第九十二条 银行和其他金融机构未依照税收征管法的规定在从事生产、经营的纳税人的账户中登录税务登记证件号码，或者未按规定在税务登记证件中登录从事生产、经营的纳税人的账户账号的，由税务机关责令其限期改正，处２０００元以上２万元以下的罚款；情节严重的，处２万元以上５万元以下的罚款。 第九十三条 为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款１倍以下的罚款。 第九十四条 纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金；纳税人拒不缴纳的，依照税收征管法第六十八条的规定执行。 第九十五条 税务机关依照税收征管法第五十四条第（五）项的规定，到车站、码头、机场、邮政企业及其分支机构检查纳税人有关情况时，有关单位拒绝的，由税务机关责令改正，可以处１万元以下的罚款；情节严重的，处１万元以上５万元以下的罚款。 第九十六条 纳税人、扣缴义务人有下列情形之一的，依照税收征管法第七十条的规定处罚： （一）提供虚假资料，不如实反映情况，或者拒绝提供有关资料的； （二）拒绝或者阻止税务机关记录、录音、录像、照相和复制与案件有关的情况和资料的； （三）在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料的； （四）有不依法接受税务检查的其他情形的。 第九十七条 税务人员私分扣押、查封的商品、货物或者其他财产，情节严重，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。 第九十八条 税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款５０％以上３倍以下的罚款。 第九十九条 税务机关对纳税人、扣缴义务人及其他当事人处以罚款或者没收违法所得时，应当开付罚没凭证；未开付罚没凭证的，纳税人、扣缴义务人以及其他当事人有权拒绝给付。 第一百条 税收征管法第八十八条规定的纳税争议，是指纳税人、扣缴义务人、纳税担保人对税务机关确定纳税主体、征税对象、征税范围、减税、免税及退税、适用税率、计税依据、纳税环节、纳税期限、纳税地点以及税款征收方式等具体行政行为有异议而发生的争议。 第八章 文书送达 第一百零一条 税务机关送达税务文书，应当直接送交受送达人。 受送达人是公民的，应当由本人直接签收；本人不在的，交其同住成年家属签收。 受送达人是法人或者其他组织的，应当由法人的法定代表人、其他组织的主要负责人或者该法人、组织的财务负责人、负责收件的人签收。受送达人有代理人的，可以送交其代理人签收。 第一百零二条 送达税务文书应当有送达回证，并由受送达人或者本细则规定的其他签收人在送达回证上记明收到日期，签名或者盖章，即为送达。 第一百零三条 受送达人或者本细则规定的其他签收人拒绝签收税务文书的，送达人应当在送达回证上记明拒收理由和日期，并由送达人和见证人签名或者盖章，将税务文书留在受送达人处，即视为送达。 第一百零四条 直接送达税务文书有困难的，可以委托其他有关机关或者其他单位代为送达，或者邮寄送达。 第一百零五条 直接或者委托送达税务文书的，以签收人或者见证人在送达回证上的签收或者注明的收件日期为送达日期；邮寄送达的，以挂号函件回执上注明的收件日期为送达日期，并视为已送达。 第一百零六条 有下列情形之一的，税务机关可以公告送达税务文书，自公告之日起满３０日，即视为送达： （一）同一送达事项的受送达人众多； （二）采用本章规定的其他送达方式无法送达。 第一百零七条 税务文书的格式由国家税务总局制定。本细则所称税务文书，包括： （一）税务事项通知书； （二）责令限期改正通知书； （三）税收保全措施决定书； （四）税收强制执行决定书； （五）税务检查通知书； （六）税务处理决定书； （七）税务行政处罚决定书； （八）行政复议决定书； （九）其他税务文书。 第九章 附 则 第一百零八条 税收征管法及本细则所称“以上”、“以下”、“日内”、“届满”均含本数。 第一百零九条 税收征管法及本细则所规定期限的最后一日是法定休假日的，以休假日期满的次日为期限的最后一日；在期限内有连续３日以上法定休假日的，按休假日天数顺延。 第一百一十条 税收征管法第三十条第三款规定的代扣、代收手续费，纳入预算管理，由税务机关依照法律、行政法规的规定付给扣缴义务人。 第一百一十一条 纳税人、扣缴义务人委托税务代理人代为办理税务事宜的办法，由国家税务总局规定。 第一百一十二条 耕地占用税、契税、农业税、牧业税的征收管理，按照国务院的有关规定执行。 第一百一十三条 本细则自２００２年１０月１５日起施行。１９９３年８月４日国务院发布的《中华人民共和国税收征收管理法实施细则》同时废止。
Part One: General provisions
Article 1: These Rules are formulated in accordance with the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Administration Law).
Article 2: The Tax Administration Law and these Rules shall apply to the administration of the levy and collection of all types of taxes that are imposed by tax authorities in accordance with the law. Matters not covered in the Tax Administration Law and these Rules shall be handled in accordance with other tax laws and administrative regulations.
Article 3: All decisions in conflict with tax laws and administrative regulations made by any department, work unit or individual shall be void; tax authorities may not enforce such decisions and shall submit a report thereon to the higher level tax authority.
Taxpayers shall perform their tax payment obligations in accordance with tax laws and administrative regulations. Any contract or agreement signed by a taxpayer that conflicts with tax laws or administrative regulations shall be void.
Article 4: The State Administration of Taxation (SAT) is responsible for formulating a master plan, technical standards, technical plans and implementing procedures for the transition of the national taxation system into an information-based environment. Tax authorities at all levels shall carry out the specific work of the information-based environment transition for their respective regions in accordance with the SAT's master plan, technical standards, technical plans and implementing procedures.
All levels of local people's government shall actively support the transition of the taxation system into an information-based environment and shall organise related departments to share relevant information.
Article 5: For the purposes of Article 8 of the Tax Administration Law, the phrase "details of the taxpayer or withholding agent kept confidential" means the trade secrets and personal private matters of the taxpayer or withholding agent. The taxpayer's or withholding agent's activities that violate tax laws are not contained in the scope of confidentiality.
Article 6: The SAT shall formulate a code of conduct and service standards for tax officers.
If a higher level tax authority discovers an illegal tax collection activity of a lower level tax authority, it shall rectify the matter in a timely manner. Lower level tax authorities shall make timely corrections in accordance with the decisions of higher level tax authorities.
If a lower level tax authority discovers an illegal tax collection activity of a higher level tax authority, it shall report the matter to either the higher level tax authority or the relevant department.
Article 7: Tax authorities shall give the reporter of an offence an award commensurate with his contribution. The funds necessary for such rewards shall be placed on the annual budgets of the tax authorities and shall be determined on a case-by-case basis. The procedures for the specific use of the reward funds and the standards for the rewards shall be formulated by the State Administration of Taxation in conjunction with the Ministry of Finance.
Article 8: When determining taxes to be paid, adjusting collection quotas, performing tax investigations, imposing administrative tax penalties and handling tax-related administrative reconsideration, tax officers shall withdraw if they are related to the taxpayer or withholding agent or the legal representative thereof, or to the directly responsible person in any of the following ways:
(1) if they are the spouse;
(2) if they are a direct blood relative;
(3) if they are a collateral relative of three or less generations by blood;
(4) if they are closely related by marriage; or
(5) if they have other material interests that might influence the fair implementation of the law.
Article 9: For the purposes of Article 14 of the Tax Administration Law, the term "tax authorities that have been established in accordance with the provisions of the State Council and make public announcements" refers to the investigation departments of tax bureaux at or lower than provincial level. Investigation departments shall be in charge of investigating and handling tax evasion, evasion of the pursuit of tax arrears, tax fraud and tax resistance cases.
The SAT shall clearly define the duties of the tax bureaux and inspection departments and avoid overlap between their duties and responsibilities.
Part Two: Tax registration
Article 10: The state tax bureaux and local tax bureaux shall use the same code to register the same taxpayer, and shall share information.
The specific procedures for tax registration shall be formulated by the SAT.
Article 11: The administrations for industry and commerce at all levels shall periodically notify the state tax bureau and local tax bureau at the same level of their registrations of commencement of business, amendments to registrations, deregistrations and business licence revocations.
The specific procedures for notification shall be jointly formulated by the SAT and the State Administration for Industry and Commerce.
Article 12: Taxpayers engaging in production and/or business operations shall apply for tax registration with the competent tax authorities of their place of production or business or the place where the tax payment obligation was incurred within 30 days of the date of receipt of a business licence. Said taxpayers shall truthfully fill out the tax registration forms and shall provide relevant certification and information as requested by the tax authorities.
Taxpayers not specified in the preceding paragraph that are neither state organisations nor individuals shall apply for tax registration with the tax authorities of the place where they are located on the strength of relevant certification within 30 days of the date of incurrence of the tax payment obligation.
The State Council shall formulate separate procedures for the handling of tax registration by payers of individual income tax.
The SAT shall stipulate the formats of tax registration certificates.
Article 13: A withholding agent shall apply for tax withholding registration with the competent tax authorities of its location within 30 days of the date of incurrence of the withholding obligation and obtain a tax withholding registration certificate. For withholding agents who have performed tax registration, the tax authority may register withholding particulars on their registration certificates and dispense with further issuance of withholding certificates.
Article 14: If a change occurs in the contents of a taxpayer's tax registration, the taxpayer shall apply to the original tax registration authority for amendment of tax registration on the strength of relevant certification within 30 days of the date of amendment of the registration by the administration for industry and commerce or another authority.
If a change occurs in the contents of a taxpayer's tax registration and the taxpayer is not required to amend his registration with the administration for industry and commerce or another authority, the taxpayer shall apply to the original tax registration authority for amendment of tax registration on the strength of relevant certification within 30 days of the date of the change.
Article 15: If a taxpayer's tax payment obligation is terminated according to law due to the dissolution, bankruptcy, closure or other circumstances of the taxpayer, the taxpayer shall apply to the original tax authority for cancellation of tax registration on the strength of relevant certification prior to deregistration with the administration for industry and commerce or other authority. Taxpayers that, according to provisions, are not required to register with the administration for industry and commerce or another authority shall apply to the original tax registration authority for cancellation of tax registration on the strength of relevant certification within 15 days of approval of termination by the relevant authority or declaration of termination.
If a taxpayer's change in domicile or business location involves a change of tax registration authority, the taxpayer shall apply to the original tax registration authority for cancellation of tax registration prior to applying for amendment or cancellation of registration with the administration for industry and commerce or other authority or changing domicile or business location, and shall apply for tax registration to the tax authority of the new location within 30 days.
A taxpayer whose business licence has been revoked by the administration for industry and commerce or who has been deregistered by another authority shall apply to the original tax registration administration for cancellation of tax registration within 15 days of revocation of the business licence or deregistration.
Article 16: Prior to applying for cancellation of tax registration, taxpayers shall pay off all taxes, late-payment fees and fines and shall turn in all invoices, tax registration certificates and other tax certificates for cancellation.
Article 17: Taxpayers engaging in production and/or business operations shall file a written report of all account numbers with the competent tax authorities within 15 days of the date of opening a basic savings account or another deposit account. All changes shall be reported in writing to the competent tax authorities within 15 days of the dates of such changes.
Article 18: Taxpayers must present tax registration certificates when handling the following matters, unless provisions stipulate that no tax registration certificates need to be issued:
(1) opening bank accounts;
(2) applying for tax reduction, exemption or refund;
(3) applying for extension of the time limit for filing or tax payment;
(4) purchasing invoices;
(5) applying for issuance of a tax administration certificate for out of town business activities;
(6) carrying out procedures for termination or suspension of operations; or
(7) other tax-related matters.
Article 19: The tax authorities will implement a system of periodic inspection and re-issuance of tax registration certificates. Taxpayers shall carry out certificate inspection or re-issuance procedures with the competent tax authorities in charge within the stipulated time on the strength of relevant certification.
Article 20: Taxpayers shall hang the originals of their tax registration certificates in a public location of their place of production or business and accept inspection by the tax authorities.
Taxpayers that have lost their tax registration certificates shall file a written report with the competent tax authorities and declare the certificate void in a newspaper announcement within 15 days.
Article 21: Taxpayers engaged in production and/or business operations that temporarily carry on production and/or business operations outside their own county (city) shall present a copy of their tax registration certificates, and their tax administration certificates for out of town business issued by the tax authorities of their locations, to the tax authorities of the location of temporary production and/or business operations, and shall register with and submit to tax registration by the last-mentioned tax authorities.
Taxpayers engaged in business operations and/or production that carry on production and/or business operations in the same place outside their own county (city) for more than 180 days in the aggregate shall carry out tax registration procedures in the place where they carry on business.
Part Three: Administration of accounting books and vouchers
Article 22: Taxpayers engaging in production and/or business operations shall establish accounting books in accordance with relevant state provisions within 15 days of the date of obtaining a business licence or incurring tax payment obligations.
For the purposes of the preceding paragraph, the term "accounting books" means general ledgers, subsidiary ledgers, journals and other auxiliary books. General ledgers and journals should be in bound form.
Article 23: Taxpayers whose scope of production or business operations is small and who are truly unable to establish accounting books may hire a specialised organisation that has been approved as an accounting agent for bookkeeping matters or an individual offering financial administration and accounting services who has been recognised by the tax authorities, to establish accounting books and handle accounting matters on their behalf. If hiring such an individual or organisation presents true difficulty, the taxpayer may establish a revenue and expenditure voucher album and sales and purchase book or make use of tax-recording monitoring equipment in accordance with the tax authorities' provisions, after obtaining the approval of the tax authorities at the county level or higher.
Article 24: Taxpayers engaging in production and/or business operations shall file a description of their finance and accounting systems or their procedures for handling finances and accounting with the competent tax authorities for the record within 15 days of obtaining their tax registration certificate.
Taxpayers keeping computerised accounts shall submit the computerised accounting system's accounting software, user manual and related materials to the competent tax authorities for the record.
Computerised accounting systems used by taxpayers shall conform to the relevant state provisions and be capable of accurately and thoroughly calculating taxpayers' revenue or income.
Article 25: Withholding agents shall establish a separate accounting book for taxes withheld or collected on behalf of the tax authorities, depending on the type of tax withheld or collected, within 10 days of the date of incurrence of a withholding obligation stipulated by tax laws or administrative regulations.
Article 26: The complete printed computer-generated accounting records of taxpayers and withholding agents that have sound accounting systems and are able to use a computer to completely and accurately calculate their revenue and income or their tax withholdings and collections may serve in place of accounting books.
Taxpayers and withholding agents that lack sound accounting systems and are unable to use a computer to completely and accurately calculate their revenue and income or their tax withholdings and collections, shall establish general ledgers and other accounting books related to tax payment or tax withholdings or collections.
Article 27: Accounting books, accounting vouchers and statements shall be in Chinese. In autonomous areas of ethnic minorities, concurrent use may be made of an ethnic minority language in common use in the area. Foreign-invested enterprises and foreign enterprises may, concurrently, use a foreign language.
Article 28: Taxpayers shall install and use tax-recording monitoring equipment as required by the tax authorities and submit relevant data and information in accordance with the tax authorities' provisions.
Procedures for administering the popularisation and application of tax-recording monitoring equipment shall be formulated separately by the SAT and implemented after they have been submitted to and approved by the State Council.
Article 29: Accounting books, accounting vouchers, statements, proofs of tax payment, invoices, export documents and other tax-related materials shall be lawful, truthful and complete.
Accounting books, accounting vouchers, statements, proofs of tax payment, invoices, export documents and other tax-related materials shall be preserved for 10 years unless otherwise provided for by laws or administrative regulations.
Part Four: Tax returns
Article 30: The tax authorities shall establish and refine a tax payment system in which taxpayers file tax returns of their own accord. Subject to the approval of the tax authorities, taxpayers and withholding agents may file tax returns, and submit reports on withholdings and collections, by post or electronic data transfer.
The term "electronic data transfer" refers to electronic means such as telephone voice processing, electronic data interchange and network transmission, etc., as determined by the tax authorities.
Article 31: Where taxpayers file tax returns by post, they shall use the standard, dedicated tax return envelope, and the receipt from the postal department shall serve as proof of filing. The postmark date shall serve as the actual date of filing for returns filed by post.
Taxpayers filing tax returns by electronic means shall preserve the relevant materials for the time, and in accordance with the requirements stipulated by the tax authorities and periodically submit the relevant materials to the competent tax authorities.
Article 32: A taxpayer that is not obligated to pay tax during a given tax payment period shall nonetheless file a tax return in accordance with provisions.
Taxpayers enjoying tax reduction or exemption shall file returns in accordance with provisions during the period of reduction or exemption.
Article 33: The primary content of taxpayers' tax returns and withholding agents' withholding and collection reports shall include the name of the tax and the tax headings; the taxable items or items subject to tax withholding or collection; the basis for tax calculation; deductions and the standards therefor; the applicable tax rate or unit amount of tax; the items eligible for tax exemption or refund and the amount of the exemption or refund; the amount of tax to be paid, withheld or collected; the period to which the tax payment pertains, deferred tax, tax arrears, late fees, etc.
Article 34: When filing tax returns, taxpayers shall fill out the tax returns truthfully and, according to the specific situation, file the following relevant certificates and materials:
(1) financial and accounting statements and other explanatory materials;
(2) contracts, agreements and vouchers related to tax payment;
(3) electronic tax-reporting data from tax-recording monitoring equipment;
(4) tax administration certificates for out of town business and proof of non-local tax payments;
(5) relevant supporting documents issued by domestic or foreign public notary offices; and
(6) other relevant certificates and materials that the tax authorities require to be submitted.
Article 35: When filing reports on withholdings and collections, withholding agents shall fill out withholding and collection report forms truthfully and submit lawful withholding and collection vouchers as well as other relevant certificates and materials required by the tax authorities.
Article 36: Taxpayers that pay tax at fixed intervals or in fixed amounts may use such tax return filing methods as filing simplified returns, unifying the periods taxed, etc.
Article 37: A taxpayer or withholding agent that truly has difficulty filing a tax return, or a report on taxes withheld or collected, within the stipulated time period and needs an extension shall file a written application for extension with the tax authorities within the stipulated time period and, having obtained approval from the tax authorities, file the return or report within the approved time period.
Taxpayers or withholding agents that are unable to file a tax return, or a report on taxes withheld or collected, within the stipulated time period due to force majeure may defer the filing thereof. However, they shall report to the tax authorities immediately after the elimination of the force majeure. The tax authorities shall verify the facts and give their approval.
Part Five: Tax collection
Article 38: The tax authorities shall strengthen administration of tax collection and establish and refine a responsibility system.
The tax authorities shall determine the method of collection in accordance with the following principles: depositing the full amount of state taxes in the state treasury in a timely manner, making convenient arrangements for taxpayers and minimising the cost of tax collection.
The tax authorities shall strengthen the administration of taxpayers' export-related tax refunds. The specific administration procedures will be formulated by the State Administration of Taxation in conjunction with the relevant department of the State Council.
Article 39: The tax authorities shall deposit payments, late fees and fines relating to all taxes in the state treasury according to the budget headings and budget levels specified by the state, in a timely manner. The tax authorities may not keep such revenue in their possession, divert it to other purposes, hold it back or deposit it in any account other than that of the state treasury or another tax deposit account specified by the state.
No individual or organisation may amend, without authorisation, the budget heading or budget level of tax payments, late fees or fines that have already been deposited in the state treasury.
Article 40: Based on the principles of convenience, speed, and security, tax authorities shall actively promote the payment of tax by means of cheques, bank cards and electronic settlement methods.
Article 41: Taxpayers in any of the following situations shall be taxpayers having special difficulty as referred to in Article 31 of the Tax Administration Law:
(1) those that have suffered relatively major losses due to, and whose normal production and/or business operations have been affected to a relatively great extent by, an event of force majeure; or
(2) those whose monetary funds are insufficient to pay taxes for the period concerned after having deducted the payroll funds and social security payable.
The state and local tax bureaux of cities with independent development plans may examine and approve taxpayers' deferred payment of tax with reference to the limits of authority set forth in the second paragraph of Article 31 of the Tax Administration Law.
Article 42: Taxpayers needing to defer payment of taxes shall file an application and submit the following documentation before the end of the term for tax payment: a written application for deferred payment of tax and the disbursal budget documentation required by the tax authorities such as details of the balance of monetary funds, statements for all bank deposit accounts, a balance sheet, and the payroll funds and social security payable for the period concerned.
The tax authorities shall make a decision as to the approval or disapproval of the application within 20 days of the receipt of the written application for deferred payment of taxes; in the case of rejection, late fees shall be assessed beginning on the expiration date of the term for tax payment.
Article 43: Taxpayers that are entitled to tax reduction or exemption under laws or administrative regulations or with the approval of a statutory examination and approval authority shall carry out tax reduction or exemption procedures with the tax authorities on the strength of the relevant documents. Taxpayers shall resume normal payment of taxes upon the conclusion of the tax reduction or exemption term.
Taxpayers enjoying tax reduction or exemption that undergo a change in the conditions warranting tax reduction or exemption shall report to the tax authorities within 15 days thereof. Those that no longer satisfy the tax reduction or exemption requirements shall perform their tax payment responsibilities in accordance with the law, and the tax authorities shall seek recovery from taxpayers that fail to pay tax in accordance with the law.
Article 44: Based on the principles of benefiting the control and administration of tax collection and facilitating the payment of taxes, the tax authorities may, in accordance with relevant state provisions, commission relevant work units and persons to collect sundry and occasional tax payments and non-local tax payments, in which case they shall issue collection agent certificates to the commissioned work units and persons. The commissioned work units and persons shall collect the taxes in the name of the tax authorities in accordance with the requirements of the collection agent certificate, and the taxpayers may not refuse to pay. If a taxpayer refuses to pay, the commissioned work unit or person shall report the refusal to the tax authorities in a timely manner.
Article 45: For the purposes of Article 34 of the Tax Administration Law, the term "proof of tax payment" refers to the various types of tax receipts, payment memos, tax stamps, withholding (collection) certificates and other evidence of tax payment.
No work unit or individual may print proofs of tax payment without the authorisation of the tax authority. Proofs of tax payment may not be loaned out, scalped, altered or counterfeited.
The formats of, and the administrative procedures for, proofs of tax payment shall be formulated by the SAT.
Article 46: After receiving a tax payment, the tax authorities shall issue proof of tax payment to the taxpayer. The tax authorities may entrust the bank to issue proof of tax payment to taxpayers who pay tax through the bank.
Article 47: If a taxpayer is characterised by any of the situations listed in Articles 35 and 37 of the Tax Administration Law, the tax authorities have the power to use any of the following methods to determine the amount of tax to be paid:
(1) making reference to the tax burden of a taxpayer with a similar scale of business and revenue level among enterprises in the same or a similar industry in the same locality;
(2) using the method of business revenue or cost plus reasonable expenses and profit;
(3) extrapolation or estimation on the basis of raw materials, fuel, power, etc. consumed; or
(4) other reasonable methods.
If the use of any single method set forth above is insufficient to determine the amount of tax to be paid, two or more methods may be used simultaneously.
If a taxpayer objects to the tax authority's determination of the amount of tax payable by a method set forth in this article, such taxpayer shall provide relevant evidence. The tax authorities shall make adjustments upon their affirmation of the evidence.
Article 48: The tax authorities shall be responsible for rating the trustworthiness of taxpayers as regards payment of taxes. The procedures for rating the trustworthiness of taxpayers as regards payment of taxes shall be formulated by the SAT.
Article 49: Contractors or lessees that have independent production or business operation rights, carry out independent accounting of financial matters and make periodic contracting payments or lease payments to their employers or lessors shall pay tax on their production or business revenue and income and be subject to control of their tax affairs, except where otherwise provided by laws or administrative regulations.
Employers or lessors shall report relevant details on their contractors or lessees to the competent tax authorities within 30 days of the date of contracting or lease. An employer or lessor that fails to report such details shall bear joint and several liability for tax payment with the contractor or lessee.
Article 50: A taxpayer that is being dissolved or closed or has gone bankrupt shall report to its competent tax authorities before liquidation. If its taxes are not settled in full, the enterprise's competent tax authorities shall participate in the liquidation.
Article 51: For the purposes of Article 36 of the Tax Administration Law, the term "affiliate" means a company, enterprise or other economic organisation that is related to another company, enterprise or other economic organisation in any of the following ways:
(1) direct or indirect ownership or control in terms of capital, business operations, selling and purchasing, etc.;
(2) being directly or indirectly under the common ownership or control of a third party; or
(3) another affiliation of interests.
Taxpayers are obligated to provide the local tax authorities with information on their affiliated transactions such as prices and fee rates. The specific procedures therefor shall be formulated by the SAT.
Article 52: For the purposes of Article 36 of the Tax Administration Law, the term "arm's length transactions" means business transactions between non-affiliated enterprises based on fair transaction prices and normal business practices.
Article 53: Taxpayers may submit the pricing principles and price calculation methods for affiliated transactions to the competent tax authorities. After examining and approving the said principles and methods, the competent tax authorities shall reach an advance agreement with the taxpayers as to pricing matters and supervise the implementation thereof by the taxpayers.
Article 54: The tax authorities may adjust a taxpayer's amount of tax payable if its affiliated transactions are characterised by any of the following circumstances:
(1) sales and purchasing transactions are not priced at arm's length;
(2) the interest paid or received on financing exceeds or is less than that which a non-affiliated enterprise would accept, or is charged at a rate which is higher or lower than the normal interest rate for that type of transaction;
(3) the fee for labour services is not received or paid on an arm's length basis;
(4) the price set, or the fee received or paid, for a business transaction such as the assignment of property or the provision of the right to use property is not determined on an arm's length basis; or
(5) another instance of pricing that is not done on an arm's length basis.
Article 55: The tax authorities may use any of the following methods to adjust the taxable revenue or income of taxpayers that are characterised by any of the circumstances set forth in Article 54 hereof:
(1) based on the price of the same or a similar transaction conducted on an arm's length basis;
(2) based on the revenue and margin of profit that should be obtained from the price charged for sale to a non-affiliated third party;
(3) based on cost plus reasonable expenses and profit; or
(4) based on other reasonable methods.
Article 56: If the prices and fees paid by taxpayers in affiliated transactions are not set at arm's length, the tax authorities may make adjustments to their taxes within three years of the tax year in which the transactions occurred. In special circumstances, the tax authorities may make adjustments within 10 years of the tax year in which the transactions occurred.
Article 57: For the purposes of Article 37 of the Tax Administration Law, the term "taxpayers engaging in production and/or business operations that have failed to handle tax registration" includes taxpayers engaging in production and/or business operations outside their counties (cities) of registration that have failed to report to the tax authorities of their place of business for examination and registration.
Article 58: If the tax authorities seize a taxpayer's merchandise or goods in accordance with Article 37 of the Tax Administration Law, the taxpayer shall pay its taxes within 15 days of seizure.
If the merchandise or goods seized are live, perishable or apt to lose their efficacy, the tax authorities may shorten the time limit of seizure set forth in the preceding paragraph based on their storage life.
Article 59: For the purposes of Articles 38 and 40 of the Tax Administration Law, the term "other property" includes movable and immovable property of the taxpayer such as real estate, cash, negotiable securities, etc.
For the purposes of Articles 38, 40 and 42 of the Tax Administration Law, the phrase "housing and articles that are necessary for the subsistence of the taxpayer and his dependent family members" does not cover motorised vehicles, jewellery, antiques, paintings, luxury homes and multiple homes.
The tax authorities shall not take preservation or enforcement measures against other livelihood necessities that have unit values of less than Rmb5,000.
Article 60: For the purposes of Articles 38, 40 and 42 of the Tax Administration Law, the term "dependent family members of the individual" refers to the taxpayer's spouse (if cohabitating), directly related family members living with the taxpayer and those other relatives living with the taxpayer who have no means of livelihood and are dependent on the taxpayer.
Article 61: For the purposes of Articles 38 and 88 of the Tax Administration Law, the term "security" includes a guarantee provided for the taxpayer by a provider of tax payment security and accepted by the tax authorities as well as security provided by the taxpayer or a third party in the form of property of such taxpayer or third party that is not, or is only partly, encumbered by security interests.
The term "provider of tax payment security" refers to a natural person or a legal person or other economic organisation within the People's Republic or China that has the ability to secure the payment of taxes.
Work units and individuals that or whom laws or administrative regulations have stipulated as not being qualified to provide security may not act as providers of tax payment security.
Article 62: A provider of tax payment security that agrees to provide tax payment security for a taxpayer shall fill out a tax payment security form, specifying the subject matter being secured, the scope and term of the security, the security obligation and other relevant particulars. The tax payment security form will be valid only if signed and sealed by both the taxpayer and the provider of tax payment security and consented to by the tax authorities.
Taxpayers or third parties using their property to secure tax payment shall fill out a detailed property list, specify the value of the property and other relevant particulars. The detailed property list will be valid only if signed and sealed by both the taxpayer and the third party and confirmed by the tax authorities.
Article 63: When the tax authorities seize or seal up merchandise, goods or other property, such measures shall be carried out by not less than two tax officers, and the person subjected to the enforcement shall be notified. If the person subjected to the enforcement is a natural person, the notice shall call on him or an adult member of his family to be present; if the person subjected to the enforcement is a legal person or other organisation, the notice shall call on its legal representative or main person in charge to be present; refusal to attend shall not influence the enforcement.
Article 64: When the tax authorities seize or seal up merchandise, goods or other property with a value equivalent to the amount of taxes owed in the course of implementing Article 37, 38 or 40 of the Tax Administration Law, the value of the items shall be estimated by referring to the market prices or ex-factory prices of similar merchandise or by appraisal.
When determining the value of merchandise, goods or other property to be seized or sealed up by a method mentioned in the preceding paragraph, the tax authorities shall also include late fees and the expenses incurred in connection with the auction and/or sale.
Article 65: If a taxpayer, withholding agent or provider of tax payment security has no property available for enforcement other than indivisible merchandise, goods or other property the value of which exceeds the amount of taxes to be paid, the tax authorities may seize, seal up or auction the entire item.
Article 66: When the tax authorities seize or seal up property in the course of implementing Article 37, 38 or 40 of the Tax Administration Law, they may order that the relevant parties deliver into their custody the title documents pertaining to those movables and immovables that have title documents. In addition, the tax authorities may notify relevant authorities to cooperate with the enforcement. The relevant authorities shall not continue to process changes in the ownership of such movables or immovables while they have been seized or sealed up.
Article 67: The tax authorities may order the party subjected to enforcement to take responsibility for the custody storage of the merchandise, goods or property sealed up, in which case the liability for custody shall be borne by the party subjected to enforcement.
If the continued use of sealed up property will not decrease its value, the tax authorities may allow the party subjected to enforcement to continue the use thereof. Losses caused by negligence in the custody or use of the sealed property on the part of the party subjected to enforcement shall be borne by such party.
Article 68: If, after the tax authorities have taken tax-related preservation measures, the taxes are paid within the term for payment stipulated by the tax authorities, the tax authorities shall release the tax-related preservation within one day of the date of their receipt of the tax payment or the proof of tax payment returned by the bank.
Article 69: When selling merchandise, goods or other seized or sealed property at the going rate in order to offset taxes owed, the tax authorities shall turn the property over to a legally established auction house for auction. If it is not possible to commission an auction house or the property does not lend itself to auction, a local commercial enterprise may be commissioned to sell the property or the taxpayer may be ordered to dispose of the property within a set time period. If it is not possible to commission a commercial enterprise to sell the property and the taxpayer is unable to dispose of it, the tax authorities may sell the property at the going rate, the specific procedures for which shall be stipulated by the SAT. Merchandise in which the state prohibits free trade shall be turned over for purchase by the appropriate work unit in accordance with state provisions.
The balance of the proceeds of the auction or sale as remains following setoff of the taxes, late fees and fines, and the costs of auction and sale shall be returned to the party subjected to enforcement in several days.
Article 70: For the purposes of Articles 39 and 43 of the Tax Administration Law, the term "loss" means direct loss to the lawful interests of the taxpayer, withholding agent or provider of tax payment security that the tax authority is responsible for causing.
Article 71: For the purposes of the Tax Administration Law, the term "other financial institutions" refers to trust and investment companies, credit unions, postal savings institutions and other financial institutions established with the approval of the People's Bank of China or the China Securities Regulatory Commission, etc.
Article 72: For the purposes of the Tax Administration Law, the term "deposits" includes the savings deposits of the investors in wholly-owned enterprises, the partners in partnerships and sole traders, as well as the funds in shareholders' fund accounts, etc.
Article 73: If taxpayers or withholding agents engaging in production and/or business operations fail to pay taxes within the stipulated time limit or if providers of tax payment security fail to pay the secured tax amount, the tax authorities shall issue a notice requiring payment within a set time limit, which shall not exceed 15 days.
Article 74: If a taxpayer with an overdue tax payment or the legal representative thereof fails to pay the tax and late fee payable or to provide tax payment security in accordance with provisions prior to leaving the country, the tax authorities may notify the immigration authorities to prevent him from leaving the country. The specific procedures for prevention of exit shall be formulated by the SAT in conjunction with the Ministry of Public Security.
Article 75: The period for assessment of late fees in accordance with Article 32 of the Tax Administration Law shall commence on the day following the expiration of the tax payment term as stipulated in laws or administrative regulations or determined by the tax authorities in accordance with laws or administrative regulations and terminate on the date of actual payment of the tax by the taxpayer or withholding agent.
Article 76: Tax authorities at all levels upwards from county level shall regularly publish announcements of taxpayers' tax arrears on the tax administration premises or through news media such as radio, television, newspapers, periodicals and the internet.
The methods of regular public announcement of taxpayers' tax arrears shall be formulated by the SAT.
Article 77: For the purposes of Article 49 of the Tax Administration Law, the term "relatively large tax arrears" means tax arrears of Rmb50,000 or more.
Article 78: If the tax authorities discover overpayment of taxes by a taxpayer, they shall carry out refund procedures within 10 days. If a taxpayer discovers overpayment of taxes and requests a refund, the tax authorities shall verify the facts and carry out refund procedures within 30 days of the receipt of the taxpayer's request for a refund.
For the purposes of Article 51 of the Tax Administration Law, the overpaid taxes to be refunded with bank deposit interest for the same period do not include taxes to be refunded following settlement as a result of advance tax payment in accordance with the law, taxes to be refunded in connection with exports and taxes to be refunded in connection with various types of reduction and exemption.
The interest rate for tax refunds shall be the current deposit interest rate set by the People's Bank of China on the day on which the tax authorities carry out the tax refund procedures.
Article 79: If a taxpayer has both refundable taxes and overdue taxes, the tax authorities may set off the overdue taxes against the refundable taxes, whereupon any balance shall be refunded to the taxpayer.
Article 80: For the purposes of Article 52 of the Tax Administration Law, the term "responsibility of the tax authorities" refers to misapplication of tax laws or administrative regulations or unlawful enforcement activities by the tax authorities.
Article 81: For the purposes of Article 52 of the Tax Administration Law, the phrase "errors on the part of the taxpayer or withholding agent such as miscalculations" means misapplication of calculation formulas without subjective intent and obvious misprints.
Article 82: For the purposes of Article 52 of the Tax Administration Law, the term "special circumstances" refers to circumstances where the aggregate amount of tax unpaid or underpaid, not withheld or under-withheld, or not collected or under-collected as a result of errors on the part of the taxpayer or withholding agent such as miscalculations is Rmb100,000 or greater.
Article 83: The time limits for belated payment or pursuit of taxes or late fees stipulated in Article 52 of the Tax Administration Law shall commence on the day on which the taxpayer or withholding agent should have paid but either failed to pay or underpaid such taxes.
Article 84: When auditing authorities or public finance authorities conduct an audit or investigation in accordance with the law, the tax authorities shall implement the decisions of the auditing authorities or public finance authorities regarding unlawful tax collection activities of the tax authorities. If the auditing authorities or public finance authorities discover that the work unit audited or investigated has engaged in illegal tax collection activities, they shall hand down a decision or written opinion instructing the work unit to pay to the tax authorities the taxes and/or late fees that it is obligated to pay. Based on the relevant authority's decision or written opinion and in accordance with tax laws and administrative regulations, the tax authorities shall deposit the taxes and/or late fees collectible into the state treasury in accordance with the scope of tax collection administration for which they are responsible, and the budget levels at which tax revenue is to be deposited into the state treasury, stipulated by the state.
The tax authorities shall submit to the auditing authorities or financial authorities a written response on the implementation of the written decision or opinion of the auditing authorities or financial authorities within 30 days of the date of receipt thereof.
The relevant authorities may neither themselves collect and deposit in the treasury taxes and/or late fees discovered in the performance of their duties nor themselves dispose of or keep possession of such taxes and/or late fees as funds of a different description.
Part Six: Tax investigation
Article 85: The tax authorities shall establish a scientific investigation system, arrange work based on an integrated plan and strictly control the number of investigations carried out on taxpayers and withholding agents.
Tax authorities shall establish rational tax inspection procedures. The duties of the personnel responsible for selecting cases, investigating, handling and enforcing shall be well-defined, mutually separated and mutually counter-balanced. The case selection process and the investigative acts shall be regulated.
The specific procedures for tax investigation shall be formulated by the SAT.
Article 86: The tax authorities may exercise the authority vested by Item (1) of Article 54 of the Tax Administration Law at the taxpayer's or withholding agent's place of business. If necessary, and subject to approval from the head of the tax bureau (branch) at the county level or higher, the tax authority may transfer the taxpayer's or withholding agent's accounting books, accounting vouchers, statements and other relevant materials pertaining to previous fiscal years to the tax authority's office for investigation; however, the tax authority must issue a detailed list of such materials to the taxpayer or withholding agent and shall return the materials intact within three months. In special circumstances, and subject to approval from the head of the tax bureau at or above the level of a city with districts or an autonomous prefecture, the tax authority may transfer the taxpayer's or withholding agent's accounting books, accounting vouchers, statements and other relevant materials pertaining to the current year to the tax authority' office for investigation; however, the tax authority must return the materials within 30 days.
Article 87: When exercising the authority vested by Item (6) of Article 54 of the Tax Administration Law, the tax authorities shall designate a specific individual to be in charge, which individual shall proceed on the strength of a deposit accounts inspection permit that has been standardised at the national level and shall be required to maintain the confidentiality of the party being investigated.
The format of deposit accounts inspection permits shall be determined by the SAT.
The subject matter of investigations by the tax authorities includes the balance of, and transactions pertaining to, the deposit accounts of taxpayers.
Article 88: The term for preservation measures employed by the tax authorities pursuant to Article 55 of the Tax Administration Law normally may not exceed six months. Where a major case requires an extension, the tax authority shall report to the SAT for approval.
Article 89: When carrying out tax investigations, tax authorities and officers shall exercise their authority in accordance with the Tax Administration Law and these Rules.
When carrying out tax investigations, the tax officers shall present their tax investigator cards and tax investigation notices. Taxpayers, withholding agents and other parties have the right to refuse to submit to investigation by tax officers not possessing a tax investigator card and/or tax investigation notice. When investigating country fairs or business operators concentrated in the same place, the tax authorities may use standardised tax investigation notices.
The specific procedures for the format, use and administration of the tax investigator cards and tax investigation notices shall be determined by the SAT.
Part Seven: Legal liability
Article 90: If a taxpayer fails to carry out the procedures for inspection or reissuance of tax registration certificates in accordance with provisions, the tax authority shall order rectification of the matter within a limited time and may impose a fine of not more than Rmb2,000; if the case is serious, it may impose a fine of not less than Rmb2,000 and not more than Rmb10,000.
Article 91: If proofs of tax payment are illegally printed, loaned out, scalped, altered or counterfeited, the tax authority shall order rectification of the matter and impose a fine of not less than Rmb2,000 and not more than Rmb10,000; if the case is serious, it shall impose a fine of not less than Rmb10,000 and not more than Rmb50,000. If the violation constitutes a criminal offence, the criminal liability of the perpetrator shall be pursued in accordance with the law.
Article 92: If a bank or other financial institution fails to register the tax registration certificate number in the account of a taxpayer engaging in production and/or business operations as stipulated by the Tax Administration Law, or fails to record the account number of a taxpayer engaging in production and/or business operations on the tax registration certificate in accordance with provisions, the tax authority shall order rectification of the matter and impose a fine of not less than Rmb2,000 and not more than Rmb20,000; if the case is serious, it shall impose a fine of not less than Rmb20,000 and not more than Rmb50,000.
Article 93: If the illegal provision of bank accounts, invoices, certification or other convenience to taxpayers or withholding agents results in failure to pay or underpayment of taxes or the fraudulent gain of export-related tax refunds from the state, the tax authority, in addition to confiscating the illegal income, may impose a fine of not more than the amount of tax not paid, underpaid or defrauded.
Article 94: If a taxpayer refuses to have his tax withheld or collected by an agent, the withholding agent shall report the matter to the tax authorities. The tax authorities shall seek payment of the taxes and late fees directly from the taxpayer; if the taxpayer refuses, the matter shall be handled in accordance with Article 68 of the Tax Administration Law.
Article 95: If a tax authority wishes to investigate taxpayer details on the premises of a bus station, railway station, pier, airport, postal enterprise or a branch thereof in accordance with Item (5) of Article 54 of the Tax Administration Law and the relevant work unit refuses to allow the authority to do so, the tax authority shall order rectification of the matter and may impose a fine of not more than Rmb10,000; if the case is serious, it may impose a fine of not less than Rmb10,000 and not more than Rmb50,000.
Article 96: Fines shall be imposed in accordance with Article 70 of the Tax Administration Law if a taxpayer or withholding agent:
(1) provides false information, does not truthfully report the situation or refuses to provide related information;
(2) refuses or impedes the tax authorities' making of a record, audio recording or video recording, or taking of photographs or photocopies, of circumstances or information related to a case;
(3) transfers, hides or destroys relevant information during an investigation; or
(4) otherwise fails to cooperate with an investigation in accordance with the law.
Article 97: If tax officers privately divide merchandise, goods or other property that has been seized or sealed up, and the violation is serious and constitutes a criminal offence, the criminal liability of the perpetrators shall be pursued in accordance with the law; if the violation does not constitute a criminal offence, the offenders shall be subjected to administrative sanctions according to law.
Article 98: If a tax agent violates tax laws or administrative regulations and such violation results in non-payment or underpayment of tax by the taxpayer, a fine of not less than 50% and not more than three times the amount not paid or underpaid by the taxpayer shall be imposed on the tax agent, unless the taxpayer pays, or makes up the balance of, the tax and late fee.
Article 99: If a tax authority imposes a fine on or confiscates the illegal income of a taxpayer, withholding agent or other party, the tax authority shall issue a fine or confiscation certificate. If no fine or confiscation certificate is issued, the taxpayer, withholding agent or other party has the right to refuse to pay the penalty or turn over the income.
Article 100: For the purposes of Article 88 of the Tax Administration Law, tax payment disputes are disputes arising due to objections on the part of a taxpayer, withholding agent or provider of tax payment security to a specific administrative act such as a tax authority's determination of the payer of a tax, the object of taxation, the scope of taxation, the reduction of a tax, the exemption from a tax, the refund of a tax payment, the applicable tax rate, the basis of calculation of a tax, the stage at which a tax is imposed, the place of tax payment, the time limit for tax payment, the method of tax collection, etc.
Part Eight: Service of documents
Article 101: When serving tax documents, the tax authorities shall deliver the documents directly to the addressees.
If the addressee is a citizen, the acknowledgment of service shall be signed by the citizen himself.
If the addressee is a legal person or other organisation, the acknowledgment of service shall be signed by the legal person's legal representative or the organisation's main person in charge, or by the legal person's or organisation's person in charge of finance or person in charge of receiving documents. If the addressee has an agent, the document may be served on the agent, who shall sign for the service thereof.
Article 102: Tax documents served shall be accompanied by an acknowledgment of service. A tax document shall have been served once the addressee or another acknowledging person as provided for herein has noted the date of receipt on the acknowledgment of service and signed or sealed it.
Article 103: If the addressee or another acknowledging person as provided for herein refuses to sign for the service of a tax document, the person serving the document shall note the reason for and date of refusal on the acknowledgment of service and sign or seal the same together with a witness, whereupon the tax document shall be left with the addressee and shall be deemed served.
Article 104: If there is difficulty in directly serving tax documents, the tax authorities may entrust another relevant authority or another work unit to serve the documents on behalf of the tax authorities or the documents may be served by post.
Article 105: Where a tax document is served directly or by entrustment, the date of service shall be the date of receipt signed or noted on the acknowledgment of receipt by the acknowledging person or the witness. Where a tax document is served by post, the date of service shall be the date noted on the acknowledgment of receipt of the registered mail item and the documents shall be deemed served.
Article 106: In any of the following situations, the tax authorities may serve tax documents by public announcement, in which case the documents shall be considered served after the lapse of 30 days following the date of announcement:
(1) the same service is to be effected on numerous persons; or
(2) it is impossible to serve the documents using other methods stipulated in this part.
Article 107: The formats for tax documents shall be determined by the SAT. For the purposes of these Rules, the term "tax documents" refers to:
(1) notices of taxation matters;
(2) notices of orders to make rectifications within a time limit;
(3) decisions to adopt tax-related preservation measures;
(4) decisions to enforce tax collection;
(5) tax investigation notices;
(6) decisions regarding the handling of taxation matters;
(7) decisions to impose administrative tax penalties;
(8) decisions made upon administrative review; and
(9) other tax documents.
Part Nine: Supplementary provisions
Article 108: For the purposes of the Tax Administration Law and these Rules, the terms "not less than", "not more than", "within ... days" and "expiration of" all include the number itself.
Article 109: If the final day of a time limit specified in the Tax Administration Law or these Rules is a statutory holiday, the day following the end of the holiday shall be the final day of the time limit. If there are three or more consecutive statutory holidays within a time limit, the time limit shall be extended by the number of holidays.
Article 110: The withholding and collecting commissions stipulated in the third paragraph of Article 30 of the Tax Administration Law shall be placed in the budget and shall be paid to the withholding agents by the tax authorities in accordance with laws and administrative regulations.
Article 111: The procedures for the appointment of tax agents by taxpayers and withholding agents to handle their tax affairs on their behalves shall be formulated by the SAT.
Article 112: The levy and collection of cultivated land occupation tax, deed tax, agricultural tax and livestock farming tax shall be administered in accordance with the relevant provisions of the State Council.
Article 113: These Rules shall be implemented as of October 15 2002. At the same date, the Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes issued by the State Council on August 4 1993 shall concurrently be repealed.
clp reference:3200/12.11.19promulgated:2012-11-19effective:2013-01-01This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- 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
Already a subscriber? Log In Now