|
|
[Home]
[Databases]
[WorldLII]
[Search]
[Feedback]
Laws of the People's Republic of China |
[Database Search] [Name Search] [Noteup] [Help]
| Category | TAXATION | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1993-08-04 | Effective Date | 1993-08-04 |
|
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection |
|---|
Article 1 These Rules are formulated in accordance with the provisions of
the Law of the People's Republic of China on the Administration of Tax
Collection (hereinafter referred to as the Tax Administration Law).
Article 2 The Tax Administration Law and these Rules shall apply to the
administration of the levying and collection of the various types of taxes
imposed by the tax authorities. In cases not covered by the provisions of the
Tax Administration Law and these Rules, matters shall be handled in accordance
with the provisions of other relevant tax laws and administrative legislations.
Article 3 The initial levying and suspended levying of taxation, as well
as tax reductions and exemptions, tax refunds and supplementary tax payments
shall be handled in accordance with the provisions of the Tax Administration
Law and these Rules. A tax authority shall have the right to refuse to
implement any decision in conflict with the provisions of tax laws and
administrative legislations and shall report such a case to its higher level
tax authority.
Article 4 The State Council competent tax authority as stated in Article 5 Article 5 The term "taxpayer" as stated in the paragraph two of Article 9 Article 6 A taxpayer engaging in production or business operations shall (1) name of unit, name of legal representative or business owner and the (2) place of residence and of business operations; (3) economic nature of the operations; (4) form of enterprise and method of accounting; (5) scope of production or business operations and method of operation; (6) registered capital, total investment, name of bank where an account is (7) duration of the term of the production or business operations, number (8) party in charge of finance matters and taxation personnel; (9) other relevant matters. Where an enterprise establishes a branch operation or premises engaging in Article 7 When presenting the tax authority with its tax registration (1) business licence; (2) relevant contracts, articles of association and letters of agreement; (3) bank account number documentation; (4) resident identification card, passport or other legal documentation; (5) other documents and information required by the tax authority. Article 8 A tax authority shall complete its examination and verification The format of the tax registration certificate shall be determined by the Article 9 If a change occurs to the contents of its taxation registration Article 10 If a taxpayer is involved in a dissolution, bankruptcy, If a change in a taxpayer's place of residence or place of business A taxpayer whose business licence is revoked by the administrative Article 11 Before carrying out procedures to cancel its tax registration, Article 12 Except in cases where a tax registration certificate is not (1) applying for a tax reduction, exemption or refund; (2) purchasing invoices; (3) obtaining a certificate for tax revenue administration of outside (4) other tax related matters. Article 13 A tax withholding agent bearing an obligation to withhold, Article 14 A tax authority shall implement a regular certificate Article 15 The tax registration certificate issued to taxpayers and the Should a taxpayer lose a tax registration certificate or a tax withholding Article 16 A taxpayer engaging in production or business operations who Article 17 A taxpayer engaging in production or business operations The term "account books" as stated in the previous paragraph shall refer Article 18 An individual industrial or commercial undertaking with only a Article 19 Within 15 days of receipt of its tax registration certificate, Article 20 Within 10 days of the start of its tax withholding obligations Article 21 If a taxpayer or tax withholding agent intends using a If a taxpayer or tax withholding agent has a sound accounting system and Article 22 Account books, vouchers and statements shall be kept in the Article 23 Except if the provisions of relevant laws and administrative Article 24 A taxpayer or tax withholding agent must, within the A taxpayer enjoying tax reduction or exemption benefits shall lodge tax If a taxpayer has difficulty going to a tax authority to lodge its tax Article 25 The tax return or report on tax withheld or collected and Article 26 A taxpayer lodging a tax return shall complete the tax (1) financial and accounting statements and related explanatory material; (2) contracts and letters of agreement relevant to the tax payment; (3) certificate for tax revenue administration of outside operations; (4) relevant documentation issued by public notary bodies within China and (5) other documents and information required by tax authorities in Article 27 A tax withholding agent filing a report on tax withheld or Article 28 If a taxpayer or tax withholding agent has genuine difficulty If a taxpayer or tax withholding agent is unable to submit a tax return or Article 29 In accordance with the provisions of the law and Article 30 A taxpayer unable to pay taxes on schedule due to special Article 31 A tax authority may collect taxes based on an examination of Article 32 A tax authority may, in accordance with relevant State Article 33 If a taxpayer posts its tax return, the tax payment funds Article 34 The term "proof of tax payment certificate" as stated in The format of a tax paid certificate shall be determined by the State Article 35 In the case of a taxpayer in one of the instances stated in (1) assess the amount of tax payable with reference to the income and (2) assess the amount of tax payable according to the cost, plus reasonable (3) assess the amount of tax payable according to a calculation or (4) assess the amount of tax payable according to other reasonable methods. If use of one of the aforesaid methods is insufficient to accurately Article 36 The term "affiliated enterprise" as stated in Article 24 of (1) direct or indirect ownership or control in relation to such areas as (2) direct or indirect ownership or control by a third party; (3) other mutually beneficial associations. A taxpayer shall be obliged to provide its local tax authority with Article 37 The "business transactions between independent enterprises" as Article 38 If pricing, in relation to purchasing and sales transactions (1) according to pricing for the same or similar business transactions (2) according to the revenue and profit margin obtainable if reselling the (3) according to the cost, plus reasonable expenses and profit; (4) according to other appropriate methods. Article 39 If, in the case of an accommodation fund between a taxpayer and Article 40 If labour service fees for labour services provided between a Article 41 In the case of business transactions, such as the assigning of Article 42 If a unit or individual engages in contracting for engineering Article 43 If a unit or individual engages in business operations Article 44 The "tax payment guarantee" as stated in Article 26 and A tax payment guarantor shall refer to any citizen, legal person or other Article 45 A tax payment guarantor agreeing to provide a tax payment If using owned property not subject to a mortgage as a tax payment Article 46 The confiscation and sealing up of commodities, goods and Article 47 If intending to offset the proceeds of confiscated Article 48 The term "liability for compensation" as stated in paragraph Article 49 The term "other financial institutions" as stated in Article Article 50 The term "bank savings" as stated in Article 26 and Article 27 Article 51 If a taxpayer or tax withholding agent engaging in production Article 52 If a taxpayer with outstanding tax payments fails to settle Article 53 The period for commencing and finishing payment of overdue Article 54 The term "special circumstances" as stated in paragraph two of Article 55 A tax authority may pursue tax payments over an unlimited Article 56 The period of time for supplementary payment or pursued Article 57 A tax authority exercising its powers of office provided under Article 58 A tax authority exercising its powers of office provided under The format of the permit to examine bank savings accounts shall be Article 59 On discovering that the contents of a taxpayer's tax Article 60 Tax authorities and taxation personnel must exercise their tax The format of the tax payment inspection certificate shall be determined Article 61 If a taxpayer fails to carry out procedures for tax Article 62 If a taxpayer fails to establish an account book pursuant to If a taxpayer violates the provisions of the Tax Administration Law and Article 63 If a tax registration certificate is not used in accordance Article 64 If a taxpayer or tax withholding agent violates the law by Article 65 If a taxpayer or tax withholding agent is guilty of two or Article 66 If a tax agent exceeds its terms of reference and violates tax Article 67 If a dispute arises between a taxpayer, tax withholding agent Article 68 A tax authority examining and dealing with a tax-related case Article 69 When imposing fines or confiscating illegal proceeds from a Article 70 Taxation personnel who illegally divide confiscated Article 71 Tax payment violations occurring before the implementation of Article 72 A tax authority serving a taxation document shall deliver it Article 73 For a document to be served, there must be an acknowledgement Article 74 If the principal or another party approved to accept such Article 75 If it is difficult to directly serve a document, a relevant Article 76 When a taxation document is served directly or on commission, Article 77 A tax authority may publicly serve a taxation document, and (1) the same document needs to be served to a large number of people; (2) the document cannot be served through any of the other methods of Article 78 The taxation documents for service as referred to in these (1) notice of tax payments; (2) notice of a prescribed period rectification order; (3) tax payment call notice; (4) notice of tax payments withheld; (5) notice of suspension of payment of bank deposits; (6) detailed list of commodities, goods and other property which have been (7) decision on the handling of tax issues; (8) decision on an administrative review; (9) other taxation documents. Article 79 The term "...(figure)...and above", "up to ...(figure)...", Article 80 If the last day of a time limit as stipulated in the Tax Article 81 Tax authorities shall maintain the confidentiality of persons The aforesaid reward provisions shall not apply to taxation personnel and Reward given to persons reporting offences shall be allocated from tax Article 82 The tax withholding and collection service fees paid in Article 83 Measures on taxation matters to be handled by tax agents Article 84 Administration of the levying and collection of agricultural Article 85 The Ministry of Finance and the State Administration of Article 86 These Rules shall take effect from the date of promulgation.
AsianLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
of the Tax Administration Law and in these Rules shall refer to the Ministry
of Finance and the State Administration of Taxation.
Chapter II Taxation Registration
of the Tax Administration Law shall refer to a unit or individual not engaging
in production or business operations, but obliged to pay tax pursuant to the
provisions of the law and administrative legislations. The scope of and
measures for taxation registration for such units and individuals shall be
stipulated separately.
file a written application for taxation registration with the relevant tax
authority within the stipulated time limit and shall accurately complete a tax
registration form. The main contents of the tax registration form shall
include:
number of his resident identification card, passport or other legal
documentation;
held and bank account number;
of employees, business licence number;
production or business operations in another district, the enterprise must
also register its head office's name, address, legal representative, main
scope of business, and name of the party in charge of finance matters.
form, a taxpayer shall, depending on the circumstances, provide the following
documents and information:
of the tax registration form submitted by a taxpayer and the documents and
information provided within 30 days of their receipt. For those applications
in compliance with regulations, registration shall be granted and a tax
registration certificate shall be issued.
State Administration of Taxation.
in the case of the taxpayer registrated with the administrative authority for
industry and commerce, the taxpayer shall, within 30 days of registering the
alteration with the administrative authority for industry and commerce,
present the relevant certificate to the original tax registration authority to
apply for registration of the alteration in tax. If, in accordance with
regulations, the taxpayer is not required to be registrated with the
administrative authority for industry and commerce, the taxpayer shall, within
30 days of the relevant organ approving or announcing the alteration, present
the relevant certificate to the original tax registration authority to apply
for registration of the alteration in tax.
cancellation or other circumstances, thus terminating its tax payment
obligations pursuant to the law, the taxpayer shall, before cancelling its
registration with the administrative authority for industry and commerce,
present the relevant certificate to the original tax registration authority to
apply for cancellation of its taxation registration. If, in accordance with
regulations, the taxpayer is not required to be registrated with the
administrative authority for industry and commerce, the taxpayer shall, within
15 days of the relevant organ approving or announcing the termination, present
the relevant certificate to the original tax registration authority to apply
for cancellation of its tax registration.
operations necessitates an alteration of its relevant tax registration
authority, the taxpayer shall, before applying to the administrative authority
for industry and commerce to amend or cancel its registration and before
changing its place of residence or place of business operations, present the
relevant certificate to the original tax registration authority to apply for
cancellation of its tax registration and shall carry out tax registration
procedures with the relevant tax authority in the place to which the taxpayer
has moved.
authority for industry and commerce shall, within 15 days of the revocation of
the business licence, apply to the original tax registration authority for
cancellation of its tax registration.
a taxpayer shall settle all payable taxes, overdue payment fines and other
fines and shall turn over invoices and other taxation documents to the tax
authority.
required in accordance with regulations, a taxpayer must present a tax
registration certificate when carrying out the following matters:
operations;
collect and hand over taxes pursuant to tax laws and administrative
legislations shall apply to the responsible tax authority to be issued with a
tax withholding or tax collection certificate.
inspection and replacement system for tax registration certificates. A
taxpayer shall present the relevant certificate to the responsible tax
authority within the stipulated time limit to undergo certificate inspection
or replacement procedures.
tax withholding or tax collection certificate issued to tax withholding agents
shall not be permitted to be lent to others, altered, damaged, sold or forged.
agent lose a tax withholding or tax collection certificate, a written report
shall be filed with the responsible tax authority, the lost document shall be
publicly declared invalid and, at the same time, an application shall be made
for the certificate to be reissued.
wants to undertake production or business activities in another county (town)
must present the certificate for tax revenue administration of outside
operations, issued by its local tax authority, to the tax authority of the new
place of operations for inspection and registration and shall accept its
administration of taxation matters.
Chapter III Administration of Account Books and Vouchers
shall, in accordance with the provisions of Article 12 of the Tax
Administration Law, establish account books within 15 days of the date of
issue of its business licence.
to general ledgers, detailed accounts, journals and other auxiliary account
books. General ledgers and journals must be in a bound form.
small production or business operation and which genuinely lacks the ability
to keep account books may appoint a registered accountant or accounting
personnel recognised by the tax authority to keep its books and handle
accounting matters. Should there be real difficulty in appointing a registered
accountant or accounting personnel recognised by the tax authority, the party
may, subject to approval by a tax authority at county level or above, keep a
book for pasting in all receipt and expenditure vouchers and a goods purchase
and sale registry, etc., pursuant to the provisions of the tax authority.
a taxpayer engaging in production or business operations shall report details
of its financial and accounting systems or measures for handling finance and
accounting matters to the tax authority for the record.
as prescribed by the tax laws and administrative legislations, a tax
withholding agent shall establish a tax withholding or tax collection book
pursuant to the categories of tax to be withheld or collected.
computer to keep accounts, details of the bookkeeping software, programs,
user's manuals and other relevant material shall first be sent to the
responsible tax authority for the record.
can use a computer accurately and completely to calculate its gains or income,
the account entries it stores and puts out may be regarded as an account book.
The records must, however, be printed out as written entries and kept intact.
If the accounting system is not sound and gains or income are unable to be
calculated accurately and completely by computer, the taxpayer or tax
withholding agent shall establish a general ledger and other accounts relating
to its tax payments or the withholding or collection of tax.
Chinese language. In national minority autonomous localities, one of the local
national minority language scripts in common use throughout the locality may
be used simultaneously. Foreign investment enterprises and foreign enterprises
may use a foreign language script simultaneously.
legislations stipulate otherwise, account books, vouchers, statements, proof
of tax payment and other relevant tax material must be kept for 10 years.
Chapter IV Tax Declarations
declaration period stipulated by the law and administrative legislations or
determined by tax authorities pursuant to the provisions of the law and
administrative legislations, lodge a tax return or a report on tax withheld or
collected and handed over on behalf of others with the responsible tax
authority.
returns in accordance with regulations during the tax reduction or exemption
period.
return, the tax return may be sent by post, subject to approval by the tax
authority. If a tax return is mailed, the date on the postmark shall be
regarded as the actual date of lodgement.
handed over on behalf of others which is lodged by a taxpayer or tax
withholding agent accordingly shall include the following main contents: tax
category, taxable items, taxable projects or projects on which tax should be
withheld and paid over or collected and paid over, applicable tax rate or tax
amount per unit, basis for tax calculations, deductible items and standards,
amount of tax payable or the amount of tax due to be withheld or collected and
paid over and the applicable tax period.
declaration form accurately and, depending on the circumstances, shall submit
the following relevant documents and information accordingly:
overseas;
accordance with regulations.
collected and handed over on behalf of others shall complete the form
accurately and submit legal certificates related to its tax withholding and
collection obligations, as well as other relevant documents and information
required by the tax authorities.
submitting a tax return or a report on tax withheld or collected and handed
over on behalf of others within the stipulated time limit and requires an
extension, a written application for an extension shall be lodged with the tax
authority within the stipulated time limit and, subject to examination and
approval of the application by the tax authority, procedures shall be
completed within the approved extension period.
a report on tax withheld or collected and handed over on behalf of others
within the stipulated time limit due to force majeure, the period may be
extended, but a report must be made to the tax authority immediately after the
force majeure conditions have abated. The tax authority shall grant approval
after verifying the facts.
Chapter V Tax Collection
administrative legislations, tax authorities shall collect all kinds of taxes
and shall turn over the taxes, overdue payment fines and other fines collected
to the State treasury.
difficulties may, in accordance with the provisions of paragraph one of
Article 20 of the Tax Administration Law, be granted an extension subject to
approval by the tax authority and no overdue payment fine shall be added
during the approved extension period.
the relevant accounts, assessment, inspection, fixed period-fixed amount
collection and other methods.
regulations, commission related units to collect small, decentralised,
nuisance tax payments and shall issue such units with a certificate of a
commissioned tax collector. A commissioned unit shall collect taxes lawfully
in the name of the tax authority pursuant to the conditions stipulated in the
certificate of a commissioned tax collector.
shall be posted at the same time as the tax return is sent. After receiving a
tax return and tax payment funds, the tax authority must issue the taxpayer
with proof of tax payment and carry out procedures for the handing over of tax
payments to the State treasury.
Article 22 of the Tax Administration Law shall refer to the various types of
tax paid certificates, tax memos, revenue stamps, withholding certificates and
other documentation of tax payment.
Administration of Taxation.
Article 23 of the Tax Administration Law, a tax authority shall have the
right to use one of the following methods to assess the amount of tax payable:
profit rate of other local taxpayers involved in the same or a similar line of
business on a similar scale and at a similar level of income;
amounts of expenses and profit;
assessment of the amount of raw materials, fuel, power, etc., consumed;
assess the amount of tax payable, two or more methods may be used concurrently.
the Taw Administration Law shall refer to a company, enterprise or other
economic entity which has one of the following relationships:
capital, business operations and purchases and sales;
details of prices, expenses standards, etc., with regard to its business
transactions with affiliated enterprises.
stated in Article 24 of the Tax Administration Law shall refer to business
dealings between enterprises with no correlative relationship which are
conducted pursuant to fair transaction prices and common business practices.
conducted between a taxpayer and an affiliated enterprise, is not handled in
line with business transactions between independent enterprises, the tax
authority may, when determining the amount of tax payable, adjust the amount
of taxable income in accordance with the following procedures and methods:
between independent enterprises;
goods to a non-affiliated third party;
an affiliated enterprise, the amount of interest paid or received exceeds or
is less than the amount that would be agreeable between non-affiliated parties
or exceeds or is less than the normal interest rates of similar loan services,
the competent tax authority may make adjustments based on normal interest
rates.
taxpayer and an affiliated enterprise are not charged or paid for pursuant to
provisions for business transactions between independent enterprises, the
competent tax authority may make adjustments based on normal fee standards for
similar types of labour service activities.
assets or provision of property rights, between a taxpayer and an affiliated
enterprise, if usage fees are not priced, charged or paid for pursuant to
provisions for business transactions between independent enterprises, the
competent tax authority may make adjustments based on an amount that would be
agreeable to non-affiliated enterprises.
projects or providing labour services without obtaining a business licence,
the tax authority may order it to pay a tax payment security deposit. The said
unit or individual shall settle tax payments with the tax authority within the
stipulated period. Should it fail to do so, the tax payment security deposit
shall be used to offset the amount of tax payable.
without obtaining a business licence and the tax authority confiscates
commodities or goods pursuant to the provisions of Article 25 of the Tax
Administration Law, the party concerned shall pay its taxes within 15 days of
the date of confiscation. In the case of confiscated commodities or goods
which are fresh, live, perishable or easily lose their efficacy, the tax
authority may first auction them during their quality guarantee period and
then use the proceeds to offset the amount of tax payable.
Article 28 of the Tax Administration Law shall include a tax payment guarantor
proposed by the taxpayer and approved by the tax authority, as well as
property owned by the taxpayer which is not connected with a mortgage.
economic entity within Chinese territory able to provide a tax payment
guarantee. Government agencies shall not be permitted to act as a tax payment
guarantor.
guarantee for a taxpayer shall complete a tax payment guarantee statement
which specifies the target, scope of the guarantee, duration of guarantee
period, guarantee obligations and other relevant matters. A guarantee
statement shall only be deemed to be valid after the taxpayer, tax payment
guarantor and tax authority have signed it and affixed their seals.
guarantee, a taxpayer shall make a detailed list of the property to be used as
a guarantee and specify the value of the property and other relevant matters.
A tax payment guarantee property inventory shall only be deemed to be valid
after the taxpayer and tax authority have signed it and affixed their seals.
other property by a tax authority must be executed by two or more taxation
personnel and the owner of the said items must be notified. If a citizen, the
owner or an adult member of his household shall be notified to be present. If
a legal person or economic entity, the legal representative or person in
charge shall be notified to be present. If the principal refuses to be
present, this shall not affect the carrying out of procedures.
commodities, goods and other property against payable taxes, the tax authority
shall engage an auction organisation established pursuant to the law to
auction the goods or a commercial enterprise to buy the goods at market
prices. If free trading in the said goods is prohibited by the State, the
relevant units shall be engaged to purchase the goods at State listed prices.
three of Article 26 of the Tax Administration Law shall refer to a case where
the tax authority's adoption of inappropriate tax payment guarantee measures
causes the legal rights and interests of a taxpayer to sustain real economic
losses.
26 and Article 27 of the Tax Administration Law shall refer to trust and
investment corporations, rural credit cooperatives, urban credit cooperatives
and other financial organisations established with the approval of the
People's Bank of China.
of the Tax Administration Law shall include the savings deposits of individual
industrial and commercial undertakings engaging in production and business
operations.
or business operations fails to pay tax or fulfil tax withholding or
collection obligations within the stipulated period or if the tax payment
guarantor fails to make a guaranteed tax payment within the stipulated period,
the tax authority shall issue a tax payment call notice imposing a time limit
for payment which shall be a maximum of 15 days.
the amount or provide a tax payment guarantee before attempting to leave
Chinese territory, the tax authority may notify the border control authority
to prevent the said party's departure. Detailed measures on exit prevention
procedures shall be determined by the State Administration of Taxation in
Conjunction with the Ministry of Public Security.
payment fines as provided in paragraph two of Article 20 of the Tax
Administration Law shall commence on the day following the end of the tax
payment period as prescribed by the law and administrative legislations or as
stipulated by tax authorities pursuant to the law and administrative
legislations and shall continue to the day when the taxpayer or tax
withholding agent actually settles or fulfils its taxation obligations.
Article 31 of the Tax Administration Law shall refer to a case where a
taxpayer or tax withholding agent fails to pay tax or pays less than the
amount payable or fails to withhold or withholds an insufficient amount or
fails to collect or collects an insufficient amount due to incorrect
calculations or other such errors where the amount involved exceeds 100,000
yuan.
period in a case where a taxpayer, tax withholding agent or other parties
concerned use tax evasion means to not pay taxes or to pay an insufficient
amount or to fraudulently obtain a tax rebate.
payment of taxes as stated in Article 31 of the Tax Administration Law shall
be calculate from the due date when the taxpayer or tax withholding agent
failed to pay or paid less than the amount payable.
Chapter VI Tax Investigations
the provisions of item (1) of Article 32 of the Tax Administration Law may do
so at the business premises of a taxpayer or tax withholding agent. If deemed
necessary and subject to approval by the head of a tax authority (or its
subbranch) at county level or above, the tax authority may also demand that
the taxpayer's or tax withholding agent's account books, accounting
documentation, statements and other relevant materials of the previous
accounting year be submitted for examination. When doing so, however, the tax
authority must provide the taxpayer or tax withholding agent with a detailed
list of the items taken and shall return them intact within three months.
the provisions of item (6) of Article 32 of the Tax Administration Law shall
designate responsible personnel and conduct procedures based on the nationally
uniform permit to examine bank savings accounts, while being obliged to
maintain confidentiality in relation to the party under investigation.
determined by the State Administration of Taxation.
registration does not conform with reality, a tax authority may order the
matter to be rectified and shall collect taxes pursuant to the actual
circumstances.
payment inspection powers in accordance with the provisions of the Tax
Administration Law and these Rules. Taxation personnel must show their tax
payment inspection certificates when carrying out such work. Taxpayers, tax
withholding agents and other parties concerned shall have the right to refuse
an inspection if no such certificate is produced.
by the State Administration of Taxation.
Chapter VII Legal Liability
registration, amendment or cancellation of registration on schedule, the tax
authority shall issue the taxpayer with notice of a prescribed period
rectification order. A taxpayer failing to comply with the rectification order
within the prescribed period shall be penalised in accordance with the
provisions of Article 37 of the Tax Administration Law.
regulations, the tax authority shall, within three days of the date of
discovery on inspection, issue the taxpayer with notice of a prescribed period
rectification order. A taxpayer failing to comply with the rectification order
within the prescribed period shall be penalised in accordance with the
provisions of Article 37 of the Tax Administration Law.
these Rules through its unauthorised destruction of account books, accounting
documentation or other relevant material before the end of the prescribed
period of safekeeping, the tax authority may impose a fine of between RMB2,000
yuan and RMB10,000 yuan. If a case is serious enough to constitute a crime, it
shall be transferred to a judicial organ to pursue criminal liability in
accordance with the law.
with regulations or is lent, altered, destroyed, bought, sold or forged, the
matter shall be handled pursuant to the provisions of Article 37 of the Tax
Administration Law.
providing its bank account, invoices, certificates or other convenience to
others, resulting in the non-payment or insufficient payment of taxes or the
fraudulent gain of a State export rebate, the tax authority, in addition to
confiscating the illegal proceeds, may also impose a fine equal to under one
hundred percent of the amount not paid, insufficiently paid or defrauded.
more acts as stated in Article 37 or Article 38 of the Tax Administration Law
accordingly, the tax authority may impose separate penalties.
laws and administrative legislations, resulting in a taxpayer's non-payment or
insufficient payment of taxes, in addition to the taxpayer paying or making a
supplementary payment of the tax payable and overdue payment fines, the tax
agent shall also be fined up to RMB2,000 yuan.
or tax payment guarantor and the tax authority, the amount of tax payable or
to be handed over and the overdue payment fine as determined by the tax
authority in accordance with relevant laws and administrative legislations
shall first be paid.
shall formulate a decision for handling the tax issue and send it to relevant
taxpayers, tax withholding agents and other parties concerned, with notes on
matters relating to administrative reviews and administrative proceedings.
taxpayer, tax withholding agent or other parties concerned, a tax authority
shall issue a receipt. The taxpayer, tax withholding agent or other parties
concerned may refuse to comply if no receipt is given.
commodities, goods or any other property shall be ordered to return the items
and shall receive appropriate administrative penalties. If a case is serious
enough to constitute a crime, it shall be transferred to a judicial organ to
pursue criminal liability in accordance with the law.
the Tax Administration Law shall be handled pursuant to the provisions of the
laws and administrative legislations in force at the time.
Chapter VIII Service of Documents
directly to the principal. If the principal is a citizen, the document shall
be signed and accepted directly by the principal. If the principal is not
present, the document shall be signed and accepted by an adult relative with
whom the principal lives. If the principal is a legal person or other entity,
the legal representative of the legal person or the head of the entity or the
party responsible for receiving documents shall sign and accept the document.
If the principal has an agent, the agent may sign and accept the document.
and the principal or other parties approved to accept such documents, as
provided in Article 72 of these Rules, shall note the date of receipt of the
document and affix their signature or seal to the acknowledgement.
documents, as provided in Article 72 of these Rules, refuses to sign and
accept a taxation document, the party serving the notice shall note the reason
for refusal and the date on the acknowledgement. The party serving the notice
and a witness shall then affix their signature or seal and the said taxation
document shall be left at the place of the principal. The document shall then
be deemed to have been served.
organ or other unit may be entrusted to serve the document or it may be posted.
the date of service shall be the date noted by the party signing and accepting
the document or the date noted by the witness on the service acknowledgement.
If delivered by mail, the date of receipt noted on the registered postal
article shall be considered to be the date of service and the document shall
be deemed to have already been served.
the document shall be deemed to have been served 30 days from the date of the
announcement, when publicly announced in any of the following instances:
service outlined in this Chapter.
Rules shall include:
distrained and sealed up;
Chapter IX Supplementary Provisions
"between...(figure)...and ...(figure)...", "within...days" and "on the expiry
of..." as stated in the Tax Administration Law and these Rules shall all
include in the amount the figures listed.
Administration Law and these Rules is a Sunday or legal public holiday, the
following day shall be deemed to be the last day of the stipulated time limit.
who report acts which violate taxation laws and administrative legislations
and shall reward them appropriately in accordance with the importance of their
contribution.
government functionaries employed in such areas as finance, auditing and
procuracy.
payment fines.
accordance with the provisions of paragraph three of Article 19 of the Tax
Administration Law shall be allocated from tax payments withheld or collected
and handed over.
commissioned by taxpayers and withholding agents shall be determined by the
State Administration of Taxation.
tax, pastoral tax, cultivated land usage tax and deed tax shall be handled
with reference to the relevant provisions of the Tax Administration Law.
Detailed measures for tax payment levying and collection shall be stipulated
separately.
Taxation shall be responsible for the interpretation of these Rules.
URL: http://www.asianlii.org/cn/legis/cen/laws/rftiottaotc678