行号

税收征管法

（修订征求意见稿)

Revised draft for comments concerning the Law of the People’s Republic of China of Administration of Tax Collection

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第一章   总   则

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第一条 为了加强税收征收管理，规范税收征收和缴纳行为，保障国家税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the acts of tax collecting and payment, safeguarding the tax revenue of the State, protecting the legitimate rights and interests of taxpayers, promoting economic and social development.

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第二条 凡依法由税务机关征收的各种税收的征收管理，均适用本法。

Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with laws shall be governed by this Law.   

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第三条 税收的开征、停征以及减税、免税、退税、补税，依照法律的规定执行；法律授权国务院规定的，依照行政法规和国务院的规定执行。

任何机关、单位和个人不得违反法律、行政法规和国务院的规定，擅自作出税收开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规和国务院的规定相抵触的决定。

Article 3 The imposition or cessation of tax collection, as well as the tax reduction, exemption, refund, or payment of delinquent tax, shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, it shall be implemented in accordance with administrative regulations and the provisions of the State Council.

No organ, unit or individual may, in violation of laws, administrative regulations and the provisions of the State Council, arbitrarily make decisions on the imposition or suspension of tax collection, or as well as tax reduction, exemption, refund, or payment of delinquent tax or any other decisions that contravenes the tax laws, administrative regulations and the provisions of the State Council.

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第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。

法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。

纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。

Article 4 Entities and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.

Entities and individuals that are obligated to withhold and remit taxes or collect and remit taxes as stipulated by laws or administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes or withhold and remit taxes or collect and remit taxes in accordance with the provisions of relevant laws and administrative regulations.

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地方各级人民政府应当依法加强对本行政区域内税收征收管理工作的领导或者协调，支持税务机关依法执行职务，依照法定税率计算税额，依法征收税款。

税务机关依法执行职务，任何单位和个人不得阻挠。

Local people's governments at various levels shall, according to law, strengthen leadership or coordination over the administration of tax collection within their respective administrative regions, support tax authorities in performing out their duties according to law, calculating tax amounts to be paid in accordance with the statutory tax rates, and collecting taxes according to law.

The departments, units and individuals concerned shall support and assist the tax authorities in performing their duties according to law.

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第六条 国家有计划地用现代信息技术装备各级税务机关，加强税收征收管理信息系统的现代化建设，国务院税务主管部门建立、健全税务信息提供与共享机制，实现税收基础信息共享共用。

国务院税务主管部门根据税收征收管理工作需要，可以通过国务院公安、金融管理、海关等有关部门查询纳税人的身份、账户、资金往来、进出口等与税收有关的信息，有关部门应当予以配合和协助。

纳税人、扣缴义务人以及其他有关单位和个人应当按照国家有关规定如实向税务机关提供与纳税和代扣代缴、代收代缴税款有关的信息。

税务机关对依照本条第二款规定获取的信息应当严格保密，只能用于征收管理用途，不得向其他单位和个人披露，法律、行政法规另有规定的除外。

Article 6   The State, in   a planned way, equips the tax authorities at various levels with modern information technology to strengthen the modernization of tax collection and management information systems, and the competent department for taxation under the State Council have established and improved tax information provision and sharing mechanisms to realize the sharing of basic tax information.

The competent department for taxation under the State Council, in line with the needs of the administration of tax collection, inquire the identity, accounts, fund transactions, import and export and other tax-related information of taxpayer through the public security, financial control, customs and other relevant departments under the State Council, and the departments concerned should provide cooperation and assistance.

Taxpayers, withholding agents and other relevant units and individuals shall, in accordance with the relevant provisions of the State, truthfully provide the tax authorities with information relating to taxes payment, and withholding and remittance, collection and remittance of taxes.

The tax authorities shall keep the information obtained in accordance with the provisions of the Second Paragraph of this Article strictly confidential, only be used for the purpose of tax collection and administration, and shall not disclose it to other units or individuals, except as otherwise provided for by laws and administrative regulations.

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第七条 国家建立、健全税收诚信体系，褒扬诚信，惩戒失信，促进税法遵从。

税务机关健全守信激励制度，对诚实守信的纳税人、扣缴义务人和其他当事人给予便利，并按照国家有关规定实施联合激励。

纳税人、扣缴义务人和其他当事人有违反税收法律、行政法规行为的，应当按照国家有关规定将其作为不良信用记录纳入国家有关信用信息系统，并实施联合惩戒。

Article 7 The state establishes and improves a tax honesty and credibility system, praises credit, punishes dishonesty, and promotes compliance with the tax law

The tax authorities shall improve the trustworthy incentive system, provide convenience to taxpayers, withholding agents and other parties who are honest and trustworthy, and implement joint incentives in accordance with relevant state regulations

Where taxpayers, withholding agents and other parties who have violated tax laws and administrative regulations shall, in accordance with the relevant provisions of the State, be incorporated into the relevant credit information systems as poor credit records, and be implemented joint punishment.

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第八条 税务机关应当广泛宣传税收法律、行政法规，普及纳税知识，无偿地为纳税人提供纳税咨询服务。

税务机关积极运用现代信息技术，为纳税人提供便捷的办税方式。

Article 8 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services to taxpayers gratuitously.

Tax authorities actively use modern information technology to provide taxpayers with convenient way to handle taxes

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纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保密。税务机关应当依法为纳税人、扣缴义务人的情况保密。

纳税人依法享有申请减税、免税、退税的权利。

纳税人、扣缴义务人对税务机关所作出的决定，享有陈述权、申辩权；依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。

纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行为。

Taxpayers and withholding agents have the right to request the tax authorities to keep their information   confidential. Tax authorities shall do so in accordance with law.

Taxpayers shall, in accordance with law, have the right to apply tax reduction, tax exemption and refund of tax.

Where regarding to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to statement and defend themselves; they shall, In accordance with law, have the right to apply for administrative reconsideration, file an administrative lawsuit, request State compensation, etc.

Taxpayers and withholding agents have the right to accuse and report the illegal and disciplinary acts of tax authorities and tax officials.

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第十条 税务机关应当加强队伍建设，提高税务人员的政治业务素质和税务行政效能。

税务机关、税务人员必须秉公执法，忠于职守，清正廉洁，礼貌待人，文明服务，尊重和保护纳税人、扣缴义务人的权利，依法接受监督。

税务人员不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税款；不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。

Article 10 Tax authorities shall enhance the construction of their ranks, improve the political and professional quality of tax officials and the efficiency of tax administration.

Tax authorities and tax officials must enforce the law impartially, be devoted to their duties, be honest and clean, treat others politely serve in a civilized manner, respect and protect the rights of taxpayers and withholding agents and, in accordance with law, accept supervision .

No tax officials may extort or accept bribes, practice favoritism and malpractice, neglect their duties, or fail to collect or undercollect the amount of tax payable; nor may be they abuse their power to overcollect taxes or intentionally create difficulties for taxpayers and withholding agents.

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第十一条 各级税务机关应当建立、健全内部制约和监督管理制度。

上级税务机关应当对下级税务机关的执法活动依法进行监督。

各级税务机关应当对其工作人员执行法律、行政法规和廉洁自律准则 的情况进行监督检查。

Article 11 Tax authorities at various levels shall establish and improve internal restrict, supervision and management systems.

Tax authorities at higher levels shall, in accordance with law, exercise supervision over the law-enforcement activities conducted by the tax authorities at lower levels.

Tax authorities at various levels shall supervise and inspect the implementation of laws and administrative regulations and observe the criterion incorruptibility and self-discipline by their staff members.

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第十二条 税务机关负责征收、管理、稽查、行政复议的人员的职责应当明确，并相互分离、相互制约。

Article 12 The functions and responsibilities of the officials of the tax authorities in charge of tax collection, management, inspection and administrative reconsideration shall be clearly defined, separated from each other and mutually restricted.

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第十三条   税务人员征收税款和查处税收违法案件，与纳税人、扣缴义务人或者税收违法案件有利害关系的，应当回避。

税务机关查处税收违法行为，应当认定事实清楚，证据充分，适用依据正确，程序合法，依法公平公正进行处理。

Article 13   Any tax official who, in collecting taxes or investigating and handling tax violation cases, have an interested party in relation to the taxpayers, withholding agents or cases of tax violations cases shall withdraw.

When investigating and handling tax violation cases, the tax authorities shall determine the clear facts, the sufficient evidence, the correct application basis, the legal procedures, as a result, the case handling is fair and just according to law.

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第十四条 任何单位和个人都有权检举违反税收法律、行政法规的行为。收到检举的机关和负责查处的机关应当为检举人保密。税务机关应当按照规定对检举人给予奖励。

Article 14   Every unit or individual shall have the right to report any violations of the tax laws and administrative regulations. The organ receiving such report and the organ responsible for investigating and handling it shall maintain confidential in respect of the accuser. The tax authorities concerned shall grant the accuser rewards in accordance with relevant provisions.

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第十五条 本法所称税务机关是指各级税务局、税务分局、税务所和按照国务院规定设立的并向社会公告的税务机构。

Article 15 The tax authorities mentioned in this Law refer to the tax bureaus at various levels and their sub- bureaus and tax stations as well as the tax institutions which are established in accordance with the regulations of the State Council and announced to the public.

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第二章   税务管理

Chapter II Tax Administration

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第一节   纳税人识别与登记

Section 1 Identification and registration of taxpayers

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第十六条 国家实行纳税人识别号和实名办税管理制度。

Article 16 The State adopts a tax administration system for taxpayer’s identification number and real-name tax handling.

第十七条 纳税人识别号按照下列方法确定：

（一）企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户以及从事生产、经营的事业单位和其他组织(以下统称从事生产、经营的纳税人)，以其统一社会信用代码作为纳税人识别号；

（二）中华人民共和国公民有公民身份号码的，以其公民身份号码作为纳税人识别号；

（三）没有统一社会信用代码的非居民企业等单位和没有公民身份号码的华侨、港澳台居民、外国人等个人，由税务机关赋予其纳税人识别号。

Article 17 The taxpayer’s identification number shall be determined in accordance with the following method:

Enterprises, the branches set up in other places and the sites engaged in production and business operations, individual industrial and commercial households and institutions and other organizations engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations), with their unified social credit code as the taxpayer identification number respectively;

Where a citizen of the People's Republic of China has a citizen identification number, his or her citizen identification number shall be regard as the taxpayer identification number;  

Where any non-resident enterprises and other unit without a unified social credit code, as well as any oversea Chinese, resident of Hong Kong, Macao and Taiwan, foreigners and other individual without a citizenship number shall, be granted a taxpayer identification number by the tax authorities.

第十八条 从事生产、经营的纳税人在市场监督管理部门或者其他登记机关办理设立登记时取得纳税人识别号，以营业执照或者其他登记证件作为税务登记证件，税务机关不另行进行税务登记。纳税人持营业执照或者其他登记证件到税务机关办理纳税申报等涉税事宜。

市场监督管理部门和其他登记机关在设立登记环节，应当告知纳税人有依照法律、行政法规规定和税务机关依照法律、行政法规的规定确定的申报期限、申报内容，如实办理纳税申报的义务；应当将办理设立、变更、注销、吊销、撤销等信息与税务机关实时共享。

本条第一款规定以外的纳税人办理税务登记和扣缴义务人办理扣缴税款登记的范围和办法，由国务院规定。

Article 18 A taxpayer engaged in production or business operation shall obtain a taxpayer identification number at the time of establishment registration by the Market Supervision and Administration Department or other registration authority, and shall use the business license or other registration certificate as the tax registration certificate, and the tax authority shall not conduct tax registration separately. The taxpayer shall, with the business license or other registration certificate, go to the tax authorities for tax declaration and other tax-related matters.

In the process of setting up registration, the Market Supervision and Administration Department and other registration authorities shall inform the taxpayer of the deadline and contents of the declaration determined by the law and administrative regulations and the tax authorities in accordance with the law and administrative regulations, and the obligation to truthfully handle the tax declaration; Information on establishment, alteration, cancellation, revocation and repeal shall be shared with tax authorities in real time.

The scope and measures for taxpayers other than those provided for in the 1^st Paragraph of this Article to handle tax registration and for withholding agents to handle tax withholding shall be prescribed by the State Council.

第十九条 纳税人向市场监督管理部门或者其他登记机关办理注销登记前，应当向税务机关办理清税证明。

Article 19   Where a taxpayer wants to applying to the Market Supervision and Department or any other registration authority for cancellation of registration, it shall, at first, apply to the tax authority for a tax clearance certificate.

第二十条   国务院税务主管部门根据税收征收管理工作需要，可以规定纳税人、扣缴义务人提供资料、信息的范围及方式，纳税人、扣缴义务人应当按照规定提供。税务机关与有关部门实时共享能够取得的资料、信息，不得要求纳税人、扣缴义务人重复提供。

Article 20 The competent department for taxation under the State Council may, in line with the needs of the administration of tax collection, prescribe the scope and forms of materials and information provided by taxpayers and withholding agents, and taxpayers and withholding agents shall provide such materials and information in accordance with the relevant provisions. Where the available materials and information shared with relevant departments in real time, tax authorities shall not require taxpayers and withholding agents to provide them repeatedly.

第二十一条   从事生产、经营的纳税人应当按照国家有关规定，持税务登记证件，在银行或者其他金融机构开立基本存款账户和其他存款账户，并将其全部账号向税务机关报告。

银行和其他金融机构应当在从事生产、经营的纳税人的账户中登录纳税人识别号，并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。

税务机关依法查询纳税人账户时，有关银行和其他金融机构应当予以协助。

Article 21 Any taxpayer engaged in production or business operation shall, in accordance with relevant State regulations and by presenting the tax registration certificate, open basic deposit accounts and other deposit accounts in banks or other financial institutions and shall report all the account numbers to the tax authorities.

Banks and other financial institutions shall register the taxpayer identification number in the accounts of the taxpayer engaged in production or business operations, and register the account number of the taxpayer engaged in production or business operations in the tax registration certificate.

Where the tax authorities inquire about the taxpayer's accounts in accordance with law, the relevant banks and other financial institutions shall provide assistance.

第二十二条   纳税人按照国务院税务主管部门的规定使用税务登记证件。税务登记证件不得转借、涂改、损毁、买卖或者伪造。

Article 22   Taxpayers shall use tax registration certificates in accordance with the provisions of the competent department for taxation under the State Council. Tax registration certificates may not be lent, altered, damaged, traded or forged.

Section 2 Management of account books and vouchers

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第二十三条 纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置账簿，根据合法、有效凭证记账，进行核算。

纳税人、扣缴义务人使用符合国家有关规定的电子凭证，可以作为记账、核算和计算应纳税额的依据。

Article 23 Taxpayers and withholding agents shall set up account books in accordance with the relevant laws, administrative regulations and the provisions of the competent department for financial and taxation under the State Council, keep records and conduct accounts according to legal and valid vouchers.

The electronic vouchers that comply with the relevant provisions of the State used by taxpayers and withholding agents may be used as the basis for bookkeeping, accounting and calculating the amount of tax payable.

第二十四条 从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法和会计核算软件，应当报送税务机关备案。

纳税人、扣缴义务人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务院财政、税务主管部门有关税收的规定计算应纳税款、代扣代缴和代收代缴税款。

Article 24 The financial and accounting systems, financial and accounting procedures, as well as   accounting software of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the record.

Where the financial and accounting systems or the financial and accounting procedures of a taxpayer or withholding agent conflict with the relevant tax provisions of the State Council or the provisions of the competent department for financial and taxation under the State Council, the tax payable, the withheld and remitted collected and remitted shall be calculated in accordance with the said regulations.

第二十五条   税务机关是发票的主管机关，负责发票印制、领用、开具、取得、保管、缴销的管理和监督。

单位、个人在购销商品、提供或者接受经营服务以及从事其他经营活动中，应当按照规定开具、使用、取得发票。

发票的管理办法由国务院规定。

Article 25 The tax authorities are the competent departments in charge of invoices and are responsible for the control and supervision over printing, receiving, issuing, obtaining, keeping and handing in for cancellation of invoice.

Units and individuals shall write out, use or be given invoices in accordance with regulations when purchasing or selling commodities, providing or accepting business services and engaging in other business activities.

Measures for control of invoices shall be formulated by the State Council.

第二十六条   国家根据税收征收管理的需要，有计划地推广使用税控装置。纳税人应当按照规定安装、使用税控装置，不得损毁或者擅自改动税控装置。

Article 26   The State, base on the needs of the administration of tax collection, positively promote the wide use of tax control devices in planned way. Taxpayers shall, in accordance with regulations, install and use, tax control devices, and no one may damage or destroy or, without authorization, alter such devices.

第二十七条   纳税人、扣缴义务人必须按照国务院财政、税务主管部门规定的保管期限保管账簿、记账凭证、完税凭证及其他有关资料。

账簿、记账凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。

Article 27 Taxpayers and withholding agents must reserve their accounting books, vouchers for the accounts tax payment receipts and other relevant information for a period as   prescribed by the competent department for financial and taxation under the State Council.

No accounting books, vouchers for the accounts, tax payment receipts and other relevant information may be forged, altered or, without authorization, damaged or destroyed.

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第三节   纳税申报

Section 3 Tax declaration

第二十八条   纳税人必须依照法律、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申报期限、申报内容如实办理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。

扣缴义务人必须依照法律、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申报期限、申报内容如实报送代扣代缴、代收代缴税款报告表以及税务机关根据实际需要要求扣缴义务人报送的其他有关资料。

纳税人、扣缴义务人对其申报的真实性、准确性、完整性负责。

Article 28 Taxpayers must, within the time limit for and according to the content of tax declaration as prescribed by laws and administrative regulations, or as determined by the tax authorities in accordance with laws and administrative regulations, faithfully complete the formalities for tax declaration and submit tax returns, financial and accounting statements and other relevant information on tax payments required by tax authorities in light of actual needs.

Withholding agents must, within the time limit for and according to the content of report from as prescribed by the law or the administrative regulations, or determined by the tax authorities in accordance with the laws or the administrative regulations, submit faithful statements on   taxes withheld and remitted or collected and remitted as well as other relevant information required by the tax authorities in light of actual needs.

Taxpayers and withholding agents shall be responsible for the authenticity, accuracy and completeness of their declarations.  

第二十九条 《中华人民共和国电子商务法》规定的电子商务平台经营者，应当按照国务院税务主管部门规定的期限和目录清单向税务机关报送平台内经营者的身份信息和与纳税有关的信息。

Article 29 An e-commerce platform operator as stipulated in the Electronic Commerce Law of the People's Republic of China shall submit the identity information and tax-related information of the platform operator to the tax authorities in accordance with the time limit and catalogue list prescribed by the competent department for taxation under the State Council.

第三十条   纳税人、扣缴义务人可以直接到税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表，也可以按照规定采取邮寄、数据电文或者其他方式办理上述申报、报送事项。

纳税人、扣缴义务人按照国务院税务主管部门规定报送的电子资料，与纸质资料具有同等法律效力。

Article 30 A taxpayer or withholding agent may directly go to the tax authorities to complete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, it may also, in accordance with relevant regulations, handle the declaration or submission matters mentioned above by post, electronic message or other means.

Electronic data submitted by taxpayers and withholding agents in accordance with the provisions of the competent department for taxation under the State Council shall have the same legal force as paper ones.

第三十一条 纳税人、扣缴义务人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，经税务机关核准，可以延期申报。  

经核准延期办理前款规定的申报、报送事项的，应当在纳税期内按照上期实际缴纳的税额或者税务机关核定的税额预缴税款，并在核准的延期内办理税款结算。

Article 31 Where taxpayers or withholding agents who are unable to complete the formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit may be extended upon examination and approval by the tax authorities.

Anyone who is permitted to handle the declaration or submission matters specified in the preceding paragraph, within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid in the previous period or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination.

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第三章   税款征收

Chapter III Tax collection

第三十二条   税务机关依照法律、行政法规的规定征收税款，不得违反法律、行政法规的规定开征、停征、多征、少征、提前征收、延缓征收或者摊派税款。

Article 32   Tax authorities shall collect taxes in accordance with the provisions of laws or administrative   regulations. They may not, in violation of such provisions, impose, cease to collect, over-collect, under-collect, in advance collection, postpone the collection of, or apportion taxes.

第三十三条   除税务机关、税务人员以及经税务机关依照法律、行政法规委托的单位和人员外，任何单位和个人不得进行税款征收活动。

Article 33   With the exception of the tax authorities, tax officials and the units and individuals authorized by the tax authorities in accordance with laws and administrative regulations, no unit or individual may engaged in tax collection.

第三十四条   扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人，税务机关不得要求其履行代扣、代收税款义务。

扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

Article 34   Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provisions of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may not require them to perform such obligations.

When the withholding agents performs the obligations of withholding or collecting tax in accordance with law, no taxpayer may refuse to pay tax to them. Where a the taxpayer refuses to do so, the withholding agent shall promptly report the matter to the tax authorities for disposition.

第三十五条 纳税人、扣缴义务人按照法律、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期限，缴纳或者解缴税款。

纳税人因有特殊困难，不能按期缴纳税款的，经省、自治区、直辖市税务机关批准，可以延期缴纳税款，但是最长不得超过3个月。

Article 35 The taxpayer or withholding agent shall pay or remit the tax within the time limit as prescribed by the laws or the administrative regulations or as determined by the tax authorities in accordance with the law or the administrative regulations.

Where a taxpayer is unable to pay tax within the prescribed time limit due to special difficulties, he may, upon approval by the tax authorities of provinces, autonomous regions or municipalities directly under the Central Government, postpone the payment of tax, but the maximum period shall not exceed 3 months.

地方各级人民政府、各级人民政府相关部门、单位和个人不得向税务机关下达税收收入指标，违反法律、行政法规和国务院规定，擅自作出的税收优惠决定无效，税务机关不得执行，并应当向上级税务机关报告。

Article 36 Taxpayers shall handle the tax preference in accordance with the provisions of laws and administrative regulations.

第三十七条   税务机关征收税款时，必须给纳税人开具完税凭证。扣缴义务人代扣、代收税款时，纳税人要求扣缴义务人开具代扣、代收税款凭证的，扣缴义务人应当开具。

Article 37 When collecting taxes, tax authorities must issue tax payment receipts to taxpayers. When withholding agents withhold or collecting tax, the withholding agents shall, upon request by   taxpayers, issue to them receipts for withholding or collecting tax.

第三十八条   税务机关有权运用纳税人、扣缴义务人申报信息以及依法获取的第三方信息等涉税大数据，对纳税人、扣缴义务人申报纳税的真实性、准确性、完整性进行风险分析，评估其应纳税额或者应解缴税额，实施与风险程度相匹配的应对措施。

Article 38 Tax authorities shall have the right to use tax-related big data such as the declaration or statements information of taxpayers or withholding agents, and the third-party information obtained in accordance with the law, to conduct risk analysis on the authenticity, accuracy and completeness of the tax declaration of taxpayers or the tax statements of withholding agents, assess the amount of tax payable or remittance of tax payable or remittance of tax payable, and implement response measures that match the degree of risk

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第三十九条   纳税人有下列情形之一的，税务机关有权核定其应纳税额：

(一）依照法律、行政法规的规定可以不设置账簿的；

（二）依照法律、行政法规的规定应当设置账簿但未设置的；

（三）擅自销毁账簿或者拒不提供纳税资料的；

（四）虽设置账簿，但账目混乱或者成本资料、收入凭证、费用凭证、数据信息不全，难以查账的；

（五）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的；

（六）纳税人申报的计税依据明显偏低，又无正当理由的。

税务机关应当引导纳税人依法建账核算，规范核定税收征收管理。国务院税务主管部门应当建立全国统一的核定征收制度，明确核定应纳税额的具体程序和方法。

Article 39 If a taxpayer is under one of the following circumstances,   tax authorities shall have the power to determine the amount of tax payable upon examination:

Where account books may not be established in accordance with the provisions of laws and administrative regulations;

Where accounting books required to be established by the provisions of laws and administrative regulations they but fail to be established;

(3) Where the taxpayer damages or destroys accounting books without authorization or refuses to provide information on tax payment;

(4) Where, although accounting books are established by taxpayer, but the accounts are not in order or   information on cost, receipt vouchers, expense vouchers and data information are incomplete, making it difficult to check the accounts;

(5) Where, when the obligation to pay tax arises, the taxpayer fails to compete the formalities for tax declaration within the special time limit and, after being ordered by the tax authorities to make tax declaration within a fixed period of time, still fails to do so upon expiration of the time limit; and

(6) Where the tax basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds.

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第四十条   纳税人与其关联方之间的业务往来，应当按照独立交易原则收取或者支付价款、费用；除法律另有规定外，不按照独立交易原则收取或者支付价款、费用，而减少其或其关联方应纳税额、应纳税的收入或者所得额的，税务机关有权进行合理调整。

纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳税款，或者增加、提前退还税款的，税务机关有权进行合理调整。

Article 40 A taxpayer shall collect or pay the price and expense in accordance with the principle of independent transactions in its business dealings with its affiliated parties; unless otherwise provided for by law, if the price or expense is not collected or paid in accordance with the principle of independent transaction, as a result of this, the tax payable, taxable income or income amount of the taxpayer or its   affiliated parties is reduced, the tax authorities shall have the right to make reasonable adjustments.

Where a taxpayer reduces, exempts or postpones the tax payment, or increase or refunds the tax in advance through an arrangement that has no reasonable commercial purpose, the tax authorities shall have the power to make reasonable adjustments.

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第四十一条   纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从迟纳税款之日起，按日加收迟纳税款万分之五的税款迟纳金。

Article 41 Where a taxpayer fails to pay the tax within the prescribed time limit, or a withholding agent fails to remit the tax payable within the prescribed time limit, the tax authorities shall, in addition to ordering the payment within the prescribed time limit, charge a tax delay fee of 0.5 ‰ of the late tax payment on a daily basis starting from the date of the late tax payment.

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第四十二条   纳税人、扣缴义务人有下列情形之一的，经省级以上税务机关批准，不予或者免予加收税款迟纳金：

(一）因不可抗力导致无法按期缴纳或者解缴税款，在相关情形解除后3个月内补缴的；

（二）因入库地点、税种属性、征收机关等变更需要重新缴纳或者解缴税款的；

（三）向税务机关缴纳或者解缴已超过追征期税款的；

（四）税收法律、行政法规规定的其他情形。

Article 42 A taxpayer or withholding agent under any of the following circumstances shall be denied or exempted from the delay in collecting additional tax upon approval by the tax authorities at or above the provincial level:

(1) Unable to pay or remit the tax on time due to force majeure, and make the payment within 3 months after the relevant circumstances are relieved;

(2) It is necessary to repay or remit the tax due to changes in the storage place, tax type attribute, the collection authority, etc.;

(3) Paying or remitting the tax to the tax authorities beyond the period for pursuit tax;

(4) Other circumstances provided for by tax laws and administrative regulations.

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（二）书面通知非银行支付机构冻结纳税人的金额相当于应纳税款的支付账户余额；

（三）扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。

纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除强制措施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可以书面通知银行、其他金融机构、非银行支付机构从其冻结的存款、汇款、非银行支付机构支付账户余额等资产中划拨税款，或者依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产，以拍卖或者变卖所得抵缴税款，剩余部分退还纳税人。

个人及其所扶养家属维持生活必需的住房和用品，不在强制措施和强制执行的范围之内。

(2) To notify the non-bank payment institution in writing to freeze the balance of the taxpayer's payment account equivalent to the amount of tax payable; and

(3) To distrain or seal up the taxpayer's commodities, goods or other property whose value is equivalent to the amount of tax payable.

Where the taxpayer makes the tax payment within the time limit prescribed in the preceding paragraph, the tax authorities must immediately lift the compulsory measure. Where the tax is still not paid upon the expiration of the time limit, the tax authorities may, with the approval of the commissioner of tax bureaus (sub-bureau) at or above the county level, notify banks, other financial institutions and non-payment institutions in writing to transfer tax from their frozen deposits, remittances, balance of accounts paid by non-bank payment institutions and other assets, or auction or sell commodities, goods or other properties distrained or sealed-up according to law. The proceeds of auction or sale shall be used to offset taxes, and the remaining part shall be returned to the taxpayer.

The housing and supplies necessary for the subsistence of individuals and their dependents are excluded from the scope of compulsory measures and compulsory enforcement.

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第四十四条 纳税人在限期内已缴纳税款，税务机关未立即解除强制措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责任。

Article 44 Where a taxpayer has paid the tax within the time limit, but the tax authorities fail to immediately lift the compulsory measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.

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第四十五条   纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局（分局）局长批准，税务机关可以实施下列强制措施或者强制执行：

(一）书面通知银行或者其他金融机构从其存款、汇款中冻结、划拨税款；

（二）书面通知非银行支付机构从其支付账户余额中冻结、划拨税款；

（三）扣押、查封其价值相当于应纳税款的商品、货物或者其他财产。扣押、查封后仍未缴纳税款的，依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产，以拍卖或者变卖所得抵缴税款，剩余部分退还纳税人、扣缴义务人、纳税担保人。

对个人实施前款规定的强制措施和强制执行，须经设区的市、自治州以上税务局（分局）局长批准。

税务机关实施强制执行时，对纳税人、扣缴义务人、纳税担保人未缴纳的税款迟纳金同时强制执行。

个人及其所扶养家属维持生活必需的住房和用品，不在强制措施和强制执行的范围之内。税务机关对个人实施强制措施和强制执行，不得进入个人住宅。

Article 45 Where a taxpayer or withholding agent fails to pay or remit the taxes within the prescribed time limit, or a tax guarantor fails to pay the   guaranteed amount of tax within the prescribed time limit, the tax authority shall order him to pay the tax within a fixed period of time, where the payment is still not made on the expiration of the time limit, the tax authority may, with the approval of the commissioner of the tax bureau (sub-bureau) of the county level, adopt the following compulsory measures or make compulsory enforcement:

(1) To notify the bank or other financial institution in writing to freeze or transfer tax from its deposits or remittances;

(2) To notify the non-bank payment institution in writing to freeze or transfer tax from the balance of its payment account; and

(3) To distrain, seal up commodities, goods or other property whose value is equivalent to the amount of tax payable. Where the tax is still not paid after being distrained or sealed up, the commodities, goods or other property distrained or sealed up shall be auctioned or sold off according to law, and the proceeds from the auction or sale shall be used to offset the tax, and the remaining part shall be returned to the taxpayer, withholding agent or tax payment guarantor respectively.

The implementation of compulsory measures and enforcement prescribed in the preceding paragraph on individuals shall be subject to the approval of the commissioner of tax bureau (sub-bureaus) at or above the cities or autonomous prefectures divided into districts.

When the tax authorities implement compulsory enforcement, they shall simultaneously enforce the imposition of a tax delay fee of taxpayers, withholding agents and tax payment guarantors.

The housing and supplies necessary for the subsistence of individuals and their dependents are excluded from the scope of compulsory measures and compulsory enforcement. The tax authorities shall not enter a individual's residence when adopting compulsory measures and enforcement on the individual.

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第四十六条   税务机关查封、扣押商品、货物或者其他财产时，必须制作并当场交付查封、扣押决定书和清单。

Article 46   When sealing up or distraining commodities, goods or other property, the tax authorities must prepare and deliver on the spot a written decision on sealing up or distraining and a list.

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第四十七条   税务机关实施强制措施的期限一般不得超过6个月；情况复杂的，经省级以上税务机关批准可以延长，但是延长期限不得超过3个月。

Article 47 The period of implementation of compulsory measures by tax authorities shall generally not exceed 6 months; Where the situation is complicated, it may be extended with the approval of the tax authorities at or above the provincial level, but the extension period shall not exceed 3 months.

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第四十八条 本法第四十三条、第四十五条规定的实施强制措施、强制执行的权力，不得由法定的税务机关以外的单位和个人行使。

Article 48 The power to impose compulsory measures and compulsory execution provided for in Articles 43 and 45 of this Law shall not be exercised by any unit or individual other than the statutory tax authorities.

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第四十九条 税务机关实施强制措施和强制执行必须依照法定权限和法定程序，不得查封、扣押个人及其所扶养家属维持生活必需的住房和用品。税务机关对个人实施强制措施和强制执行，不得进入个人住宅。

Article 49 Tax authorities shall implement compulsory measures and enforce compulsory enforcement in accordance with the legal authority and legal procedures, and shall not seal up or distrain the housing and articles necessary for the maintenance of life of individuals and their dependents. The tax authorities shall not enter an individual's residence when imposing compulsory measures and enforcement on the individual.

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第五十条   税务机关滥用职权违法实施强制措施、强制执行，或者实施强制措施、强制执行不当，使纳税人、扣缴义务人或者纳税担保人的合法权益遭受损失的，应当依法承担赔偿责任。

Article 50 Where the tax authorities abuse their powers to illegally implement compulsory measures or compulsory enforcement, or   implement compulsory measures or compulsory enforcement improperly, thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, they shall be liable for compensation according to law.

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第五十一条   欠缴税款的纳税人或者其法定代表人、主要负责人、实际控制人需要出境的，应当在出境前向税务机关结清应纳税款、税款迟纳金或者提供担保。未结清税款、税款迟纳金，又不提供担保的，税务机关可以通知移民管理机构阻止其出境。

Article 51   Where the taxpayer,   who defaults on tax payable or its legal representative, principal responsible person or actual controller needs to leave the country, he shall settle the amount of tax payable, the amount of tax delayed fee or provide a guarantee to the tax authorities before leaving the country. Where the tax payment is not settled, the tax payment fee is delayed, and no guarantee is provided, the tax authorities may notify the immigration management authorities to prevent them from leaving the country.

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第五十二条 税务机关征收税款，税收优先于无担保债权；纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押之前的，税收应当先于抵押权、质权执行。《中华人民共和国企业破产法》另有规定的除外。

纳税人欠缴税款，同时又被行政机关决定处以罚款、没收违法所得的，税收优先于罚款、没收违法所得。

税务机关应当对纳税人欠缴税款的情况定期予以公告。

Article 52 Tax collection by tax authorities shall have priority over unsecured claims; Where the tax owed by the taxpayer occurs before the taxpayer establishes the mortgage or pledge of his property, the tax shall be executed before the mortgage or pledge. Except as otherwise provided for in the Enterprise Bankruptcy Law of the People's Republic of China.

Where a taxpayer defaults on tax payable is at the same time fined or confiscated by an administrative organ, the tax shall take precedence over the fine or confiscation of the illegal income.

The tax authorities shall regularly announce the situation of taxpayers default on tax payments.

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第五十三条   纳税人有欠税情形而以其财产设定抵押、质押的，应当向抵押权人、质权人说明其欠税情况。抵押权人、质权人可以请求税务机关提供有关的欠税情况。

Article 53 Where a taxpayer defaults on tax payable and puts his property in mortgage or pledge, he shall   explain to the mortgagee or pledgee about his default on tax payment. The mortgagee or pledgee may request the tax authorities to provide the relevant information about the default on tax payment.

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第五十四条   纳税人有合并、分立情形的，应当向税务机关报告，并依法缴清税款。纳税人合并时未缴清税款的，应当由合并后的纳税人继续履行未履行的纳税义务；纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。

Article 54   Where taxpayers merge or separate their businesses, they   shall report the matter to the tax authorities and pay the tax payable in full according to law. Where a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; where a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayers after the separation shall bear joint and several liability for the unfulfilled duty.

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第五十五条   欠缴税款数额较大的纳税人在处分其不动产或者大额资产之前，应当向税务机关报告；在处分其不动产或者大额资产后，应当按照本法第五十二条规定优先清偿欠缴的税款。

Article 55   Where a taxpayer   owes a relatively large amount of tax shall report to the tax authorities before disposing his immovable property or large amount of assets. After disposing of its immovable property or large assets, it shall give priority to pay the tax payable in full in accordance with the provision of Article 52 of this Law.

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第五十八条   对欠缴税款的纳税人，税务机关发现其有条件但不及时缴纳的，应当根据情形采取本法第四十五条、第五十一条、第五十二条、第五十四条、第五十五条、第五十六条、第五十七条规定的措施，征收税款入库。

Article 58 Where the tax authorities find that the taxpayer who   own tax has the ability or conditions to pay it, but hasn’t paid the tax in time, they shall, in the light with the circumstances, adopt the measures prescribed in Articles 45, 51, 52, 54, 55, 56 and 57 of this Law to collect the tax and deposit it into the Treasury.

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第五十九条   纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起3年内发现的，可以向税务机关要求退还多缴的税款并加算银行同期存款利息，税务机关及时查实后应当立即退还；涉及从国库中退库的，依照法律、行政法规有关国库管理的规定退还。

省级以上税务机关根据国家有关部门提请或者有证据认为，纳税人为获取融资、公司上市、增加业绩、取得资格资质等目的而多申报缴纳税款的，税务机关不予退还。

Article 59   Where the the tax authorities discover that a taxpayer pays more tax than the amount of tax payable,   they shall refund the excess payment immediately. Where a taxpayer finds out within 3 years from the date of settlement and payment of tax, it may request the tax authorities to refund the overpaid tax and add the interest on the deposit in the bank for the same period, and the tax authorities shall refund the taxes immediately upon examination and verification; Where such funds should be returned from the State Treasury, it shall be returned in accordance with the provisions of laws and administrative regulations concerning the administration of the State Treasury.

Tax authorities at or above the provincial level are according to the requests by relevant State departments or have grounds to believe that taxpayers who declared and paid more tax for the purpose of obtaining financing, listing the company, increasing performance, obtaining qualifications and other purposes, the relevant taxes shall not be refund by relevant tax authorities.

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第六十条   因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在3年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收税款迟纳金。

因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在3年内可以追征税款、税款迟纳金；未缴或者少缴税款累计数额较大的，追征期可以延长到5年。

对逃税、抗税、骗税的，税务机关追征其未缴或者少缴的税款、税款迟纳金或者所骗取的税款，不受前款规定期限的限制。

Article 60   Where a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may, within 3 years, require the taxpayer or withholding agent to pay the tax in arrears, but no   tax delay fee shall be charged.

Where a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation or other mistakes, the tax authorities may, within 3 years, recover the tax amount or collect the tax delay fee. If the accumulated amount of unpaid or underpaid tax is large, the period of pursuing the collection of tax in arrears may be extended to 5 years.

Where a taxpayer, evades, refuses to pay or practises fraud in tax payment, and the tax authorities pursue the collection of the unpaid tax or underpaid tax, the tax delay fee thereon, or the tax payment defrauded on, the time limit specified in the preceding paragraph shall not be restricted.

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第六十一条   税务机关应当按照国家规定的税收征收管理范围和税款入库预算级次，将征收的税款、税款迟纳金缴入国库。

税务机关在预算级次间办理税收收入调库，应当事先报主管财政机关审核同意。

对审计机关、财政机关依法查出的税收违法行为，税务机关应当根据有关机关的决定、意见书，依法将应收的税款、税款迟纳金按照税款入库预算级次缴入国库，并将结果及时回复有关机关。

When the tax authorities handle the transfer of tax revenue between budget levels, they shall report to the competent financial authorities for examination and approval in advance.

Where, in accordance with law, the   auditing or financial authorities discovered any violation of law on tax collection, the tax authorities shall, based on the decisions or written suggestions of the relevant authorities, turn over the tax receivable and the tax delay fee for collection to the state Treasury according to the budget level of the tax receivable, and reply the results to the relevant authorities in a timely manner.

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第四章   税务检查

Chapter IV Tax inspection

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第六十二条 税务机关有权进行下列税务检查：

（一）检查纳税人的账簿、记账凭证、报表和有关资料，检查扣缴义务人代扣代缴、代收代缴税款账簿、记账凭证和有关资料，核查纳税人取得收入的单位和个人与纳税相关的账簿和资料；对使用电子方式记账的，有权进入相关应用系统检查电子会计资料；

（二）到纳税人登记注册或者实际生产、经营的场所和货物存放地、货物托管处检查纳税人应纳税的商品、货物或者其他财产，检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况；

（三）责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税款有关的文件、证明材料和有关资料；

（四）询问纳税人、扣缴义务人和其他当事人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；

（五）到车站、码头、机场、邮政企业、物流企业及其分支机构检查纳税人托运、邮寄的应纳税商品、货物或者其他财产以及有关单据、凭证和有关资料；

（六）书面通知电子商务平台和其他网络交易平台经营者、电子支付服务提供者，提供与纳税相关的电子商务交易、其他网络交易和电子支付情况；

（七）到相关部门查阅、询问、复制纳税人的财产登记信息和身份信息；

（八）经县以上税务局（分局）局长批准，凭全国统一格式的检查证明，查询从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款账户、汇款和证券交易结算资金账户。税务机关在调查税收违法案件时，经设区的市、自治州以上税务局（分局）局长批准，可以查询案件涉嫌人员的储蓄存款、汇款和证券交易结算资金账户。税务机关查询所获得的资料，不得用于征收管理以外的用途；

（九）经县以上税务局（分局）局长批准，凭全国统一格式的检查证明，查询从事生产、经营的纳税人、扣缴义务人在非银行支付机构的支付账户。税务机关在调查税收违法案件时，经设区的市、自治州以上税务局（分局）局长批准，可以查询案件涉嫌人员的非银行支付机构的支付账户。税务机关查询所获得的资料，不得用于征收管理以外的用途。

Article 62 Tax authorities shall have the power to conduct the following tax inspections:

(1) To examine the taxpayer’s account books, accounting vouchers, statements and relevant information; to examine the withholding agent’s account books, accounting vouchers and relevant information of tax withheld and remitted, collected and remitted, and to check the account books and information related to tax payment of the units and individuals from which taxpayers obtain income; For those who use electronic bookkeeping, they have the power to enter relevant application systems to check electronic accounting information;

(2)Inspect the taxpayer's taxable commodities, goods or other property at the place where the taxpayer is registered by actually produces or operates, the place where the goods are stored, or the place where the goods are held in trusteeship, and inspect the business conditions of the withholding agent in relation to the withholding and remitting of taxes or the collecting and remitting of taxes;

(3)To order a taxpayer or withholding agent to provide document, certifying materials and relevant information related to tax payment, or the withholding and remitting, collecting and remitting;

(4)To inquire of taxpayer, withholding agent and other parties about problems and situations related to tax payment, withholding and remitting, collection and remitting;

(5)To inspect the taxable commodities, goods or other property as well as the relevant documents, vouchers and relevant information consigned or mailed by taxpayers at station, wharves, airports, postal enterprises, logistics enterprises and their branches;

(6) Notify in writing the operators of e-commerce platforms and other online trading platforms and electronic payment service providers, providing information on tax-related e-commerce transactions, other online transaction and electronic payments;

(7)To the relevant departments to consult, inquire, copy the taxpayer's property registration information and identity information;

(8)The tax authorities shall, with the approval of the commissioners of tax bureaus (sub-bureaus) at or above the county level, and on the basis of the inspection certificate in national uniform format, to check the deposit accounts, remittance accounts and securities transaction settlement fund accounts of taxpayers engaged in production and business operations and withholding agents in banks or other financial institutions. When investigating cases of tax violations, tax authorities may, with the approval of the commissioners of tax bureaux (sub-bureaux) of cities or autonomous prefectures or above divided into districts, inquire into the savings deposits, remittances and securities transaction settlement fund accounts of the persons suspected in cases. The information obtained by the tax authorities shall not be used for purposes other than collection and administration;

(9)Thw tax authorities shall, with the approval of the commissioners of tax bureaus (sub-bureaus) at or above the county level, to the payment accounts of taxpayers engaged in production and business operations and withholding agents in non-bank payment institutions   on the basis of the national unified form of inspection certificates. When investigating cases of tax violations, tax authorities may, with the approval of the commissioners of tax bureaus (sub-bureaus) of cities or autonomous prefectures or above divided into districts, inquire into the payment accounts of non-bank payment institutions of suspected persons. The information obtained by the tax authorities shall not be used for purposes other than collection and administration.

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第六十三条   税务机关派出的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，并有责任为被检查人保守秘密；未出示税务检查证和税务检查通知书的，被检查人有权拒绝检查。

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第六十四条   纳税人、扣缴义务人和其他当事人必须接受税务机关依法进行的税务检查，如实反映情况，提供有关资料，不得拒绝、隐瞒。

Article 64 Taxpayers, withholding agents and other parties concerned must accept the tax inspection conducted by the tax authorities in accordance with law, truthfully report the situation, provide relevant information, and may not refuse such inspection or conceal any facts.

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第六十五条   税务机关依法进行税务检查时，有权向有关单位和个人调查纳税人、扣缴义务人和其他当事人与纳税或者代扣代缴、代收代缴税款有关的情况，有关单位和个人有义务向税务机关如实提供有关资料及证明材料。

Article 65 When conducting tax inspection according to law, tax authorities shall have the power to investigate to the relevant units and individuals the situation of taxpayers, withholding agents and other parties in relation to tax payment, withholding   remitting and collection and remitting, and the relevant units and individuals shall have the obligation to truthfully provide the evidentiary or certificate and other related information to the tax authorities.

第六十六条 税务机关调查税务违法案件时，对与案件有关的情况和资料，可以拍照、录音、录像、复制、制作询问笔录，实施查封、扣押、鉴定、勘验、先行登记保存等措施。

对作为证据使用的电子数据，税务机关可以查封、扣押原始存储介质及其必要的连接附属品，制作、封存电子数据备份，或者实施收集、提取、冻结等措施。

Article 66 When investigating a tax violation case, the tax authorities may take photos, sound recordings, video, recordings, copies, make interrogation records of the circumstances and materials related to the case, and implement measures such as sealing up, distraining, identification, inspection prior registration and preservation and so on.

With respect to the electronic data used as evidence, the tax authorities may seal up and detain the original storage media and their necessary connection accessories, make and seal up the backup of the electronic data, or implement such measures as collecting, extracting and freezing.

Where the parties explicitly approve the evidence collected by the tax authorities, the evidentiary effect of the evidence may be determined; If the party denies it, it shall provide sufficient evidence.

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第六十七条   税务机关对纳税人以前纳税期的纳税情况依法进行税务检查时，发现纳税人有逃避纳税义务行为，并有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，可以按照本法规定的批准权限实施强制措施或者强制执行。

Article 67 Where the tax authorities, when conducting tax inspection on the taxpayer's tax payment in the previous tax period according to law, find that the taxpayer has evaded his tax obligation and has obvious signs of transferring or concealing his taxable commodities, goods and other property or his taxable income, they may implement compulsory measures or enforce compulsory enforcement in accordance with the authority of approval provided for in this Law.

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第六十八条 税务机关查处涉嫌重大税收违法案件时，经省、自治区、直辖市税务机关批准，可以通知移民管理机构阻止纳税人及其法定代表人、主要负责人、实际控制人等重要涉案人员出境。

Article 68 When investigating suspected cases of major tax violations, tax authorities may, upon approval by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government, notify immigration authorities to prevent important persons involved in the case, such as taxpayers and their legal representatives, principal persons in charge, and actual controllers, from leaving the country.

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第五章   法律责任

Chapter V Legal liability

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第六十九条   纳税人有下列行为之一的，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:

（一）未按照规定办理税务登记的；

（二）未按照规定向税务机关提供资料和信息的；

（四）未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查的；

（五）未按照规定将其全部账号向税务机关报告的；

（六）未按照规定向税务机关报告合并、分立情形、不动产或者大额资产处分的；

（七）违反实名办税规定的。

Article 69   A taxpayer who commits any of the following acts shall be ordered by the tax authorities to make corrections within a time limit and may be imposed a fine of not more than RMB2,000 yuan; If the circumstances are serious, a fine of not less than RMB2,000 yuan but not more than RMB10,000 yuan shall be imposed:

(1) failing to handle tax registration as required;

(2) failing to provide materials and information to tax authorities in accordance with regulations;

(3) failing to set up and preserve accounting books or keep accounting vouchers and relevant information in accordance with regulations;

(4) failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for record in accordance with regulations;

(5) failing to report all of its account numbers to the tax authorities as required;

(6) failing to report to the tax authorities in accordance with the provisions of the merger, division, real estate or large assets disposition;

(7) violating regulations on real-name tax handling.

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第七十条   扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款账簿或者保管代扣代缴、代收代缴税款记账凭证及有关资料，或者拒绝为纳税人办理专项附加扣除的，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5000元以下的罚款。

Article 70 Where a withholding agent fails to set up and preserve the accounting books of tax withheld and remitted or collected and remitted, or preserves the accounting vouchers and relevant information of tax withheld and remitted or refuses to handle special additional deductions for taxpayers, the tax authorities shall order he to rectify within a time limit and may impose a fine of not more than RMB2,000 yuan. If the circumstances are serious, a fine of not less than RMB2,000 yuan but not more than RMB5,000 yuan shall be imposed.

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第七十一条   纳税人未按照规定的期限办理纳税申报和报送纳税资料，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，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。

Article 71 Where a taxpayer fails to file tax return and submit tax payment information within the prescribed time limit, or a withholding agent fails to submit to the tax authorities the tax withholding and remitting or collecting and remitting report form and relevant information within the prescribed time limit, the tax authorities shall order he to make corrections within a prescribed time limit and may impose a fine of not more than RMB2,000 yuan. If the circumstances are serious, a fine of not less than RMB2,000 yuan but not more than RMB10,000 yuan shall be fined.

第七十二条   未依照本法第二十九条第一款、第二款规定报送身份信息和与纳税有关的信息的，由税务机关责令限期改正，逾期仍不改正的，由税务机关处2万元以上10万元以下的罚款；情节严重的，处10万元以上50万元以下的罚款；情节特别严重的，处50万元以上200万元以下的罚款，可以由有关主管部门责令其停业整顿。

未依照本法第二十九条第三款规定办理平台内经营者、从业人员纳税申报的，由税务机关责令限期改正，逾期仍不改正的，对电子商务平台经营者和其他网络交易平台经营者处平台内经营者、从业人员不缴或者少缴的税款50%以上3倍以下的罚款。

Article 72 Where the e-commerce platform operator or the operators of other trading platforms who fail to submit their identity information and tax-related information in accordance with the provisions of the 1^st and 2^nd   of Article 29 of this Law, the tax authorities shall order them to rectify within a time limit; for those who fail to make corrections within the fixed time, the tax authorities shall impose on him a fine of not less than RMB20,000 yuan but not more than RMB100,000 yuan; If the circumstances are serious, a fine of not less than RMB100,000 yuan but not more than RMB500,000 yuan shall be imposed; If the circumstances are especially serious, they shall be fined not less than RMB500,000 yuan but not more than RMB2 million yuan, and may be ordered by the relevant competent department to suspend business for rectification.

For those who fail to file tax returns for the operators and employees within the platform in accordance with the provisions of paragraph 3 of Article 29 of this Law, the tax authorities shall order them to make corrections within a time limit, and those who fail to make corrections within the time limit shall be fined not less than 50% but not more than 3 times the amount of tax that the operators and employees within the platform have failed to pay or underpaid.

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第七十三条   纳税人采取下列手段进行虚假纳税申报或者不申报，不缴或者少缴税款的，是逃税。纳税人逃税的，由税务机关追缴其不缴或者少缴的税款、税款迟纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款；构成犯罪的，依法追究刑事责任：

(一）伪造、变造、转移、隐匿、擅自销毁账簿、记账凭证或者其他涉税资料的；篡改、伪造、非法删除电子凭证、电子发票等涉税电子数据或者涉税核算软件参数规则的；

（二）编造虚假计税依据，虚列支出，转移、隐匿收入、财产或者借用、冒用他人名义分解收入的；

（三）通过提供虚假材料等手段，违规享受税收优惠的；

（四）已办理设立登记的纳税人发生应税行为且应纳税额较大而不申报的；

（五）未依法办理设立登记的纳税人发生应税行为，或者依法不需要办理设立登记的纳税人发生应税行为且应纳税额较大，经税务机关通知申报而不申报的；

（六）法律、行政法规规定的其他逃税行为。

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务机关追缴其不缴或者少缴的税款、税款迟纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款；构成犯罪的，依法追究刑事责任。

纳税人缴纳税款后，采取本条所列手段骗取除出口退税以外其他退税款的，按照本条第一款规定处理、处罚。

Article 73 A taxpayer who makes a false tax declaration by any of the following means, or fails to make a tax declaration, or fails to pay or underpays tax, shall be regarded as tax evasion. Where a taxpayer evaded taxes, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpay, with the tax delay fee, and at the meanwhile may impose on him a fine of not less than 50% but not more than five times the amount of tax not paid or underpaid; If the case constitutes a crime, criminal responsibility he shall be investigated according to law:

(1) Forging, altering, transferring, concealing or destroying without authorization account books, accounting vouchers or other tax-related information; Tampering, forging or illegally deleting tax-related electronic data such as electronic vouchers, electronic invoices or the parameter rules of tax-related accounting software;

(2) fabricating a false basis for tax calculation, falsely listing expenditures, transferring or concealing income or property, or borrowing or falsely using another person's name to disaggregate income;

(3) Providing false information or other means to illegally enjoying tax incentives;

(4) A taxpayer who has completed the registration of establishment, then engaged in and got relatively large amount taxable act, but fails to declare the tax payable;

(5) A taxpayer who has completed the registration of establishment according to law gets a taxable act, or a taxpayer who is not require to complete the registration of establishment according to law gets a taxable act and the amount of tax payable is relatively large, but fails to declare after being notified by the tax authorities;

(6) Other acts of tax evasion as provided for by laws and administrative regulations.

Where a withholding agent fails to pay or underpays the tax that has   withheld or collected by means mentioned in the preceding paragraph, the tax authorities shall pursue the tax that has not been paid or underpaid, the tax delay fee, and impose on him a fine of not less than 50% but not more than 5 times the amount of tax that has not been paid or underpaid. If the case constitutes a crime, criminal responsibility shall be investigated to him according to law.

Where a payment who, after paying taxes, obtains tax refunds other than export tax refunds by means listed in this Article shall disposed and punished in accordance with the provisions of the 1^st paragraph of this article.

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第七十四条 纳税人、扣缴义务人有本法第七十三条以外的未按规定申报造成未缴或者少缴税款情形的，由税务机关追缴其未缴或者少缴的税款、税款迟纳金；情节较重的，可以处未缴或者少缴的税款50%以下的罚款；情节严重的，处未缴或者少缴的税款50%以上1倍以下的罚款。

Article 74 Where a taxpayer or withholding agent fails to make a declaration or a statement in accordance with regulations other than Article 73 of this Law, resulting in unpaid or underpaid tax, the tax authorities shall pursue the unpaid or underpaid tax and the the tax delay fee. If the circumstances are relatively serious, a fine of not more than 50% of the tax unpaid or underpaid may be imposed; If the circumstances are serious, a fine of not less than 50% but not more than 1 time of the tax unpaid or underpaid he shall be imposed.

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第七十五条 纳税人、扣缴义务人编造虚假计税依据但未造成不缴或者少缴税款的，由税务机关责令限期改正，并处5万元以下的罚款。

Article 75 Where a taxpayer or withholding agent fabricates a false basis for tax calculation, but does not cause non-payment or underpayment of tax, the tax authorities shall order him to make rectification within a time limit and impose a fine of not more than RMB50,000 yuan.

  Article 76 Where a taxpayer fails to pay the amount of tax due and obstructs the tax authorities from pursuing the amount of tax due by means of transferring or concealing his property, the tax authorities shall pursue the amount of tax in arrears, and impose on him a fine of not less than 50% but not more than 5 times the amount of tax in arrears; If the case constitutes a crime, he shall be investigated criminal responsibility according to law.

87

   第七十七条   以假报出口或者其他欺骗手段，骗取国家出口退税款，由税务机关追缴其骗取的退税款，并处骗取税款1倍以上5倍以下的罚款；构成犯罪的，依法追究刑事责任。

对骗取国家出口退税款的，税务机关可以在规定期间内停止为其办理出口退税。

Article 77 Where anyone, by making falsely exporting exports or by other deceptive means, defrauds tax refund for exports from the State, the tax authorities shall pursue the refunds fraudulently and the person shall also be fined not less than the amount of the refund defrauded but not more than 5 times that amount; If a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

For those who defraud tax refund for export from the State, the tax authorities may, within a specified time limit, stop handling export tax refund for them.

88

第七十八条 以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款、税款迟纳金外，依法追究刑事责任。情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、税款迟纳金，并处拒缴税款1倍以上5倍以下的罚款。

Article 78 A person who refuses to pay tax by means of violence or threat shall be deemed to be resisting tax and shall be investigated for criminal responsibility according to law, except that the tax authorities shall pursue the tax he has refused to pay or the tax delay fee, if the circumstances are minor and no criminal is constituted, the tax authorities shall pursue the amount of tax refused, the tax delay fee, and impose on him a fine of not less than 1 time and not more than 5 times the amount of tax refused.

89

第七十九条   纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第四十五条的规定追缴其不缴或者少缴的税款、税款迟纳金外，可以处不缴或者少缴的税款50%以上5倍以下的罚款。

Article 79 Where a taxpayer or withholding agent fails to pay or underpays the amount of tax that should be paid or remitted within the prescribed time limit and, after ordered by the tax authorities to pay or remit within a time limit, still fails to do so on the expiration of the time limit, the tax authorities may, in addition to pursuing that the payment of the amount of tax fails to pay or underpays and it’s tax delay fee thereon of the taxpayer, or withholding agent fails to remit or under-remits it by adopting compulsory enforcement measures in accordance with the provisions in Article 45 of this Law, impose a fine of not less than 50percent but not more than 5 times the amount of tax he fails to pay or underpays or fails to remit.

90

第八十条   扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款50%以上3倍以下的罚款。

Article 80 Where a withholding agent fails to withhold or collect the amount of tax which should be withheld or collected, the tax authorities shall pursue the payment of the said amount from the taxpayer(s), and impose on the withholding agent a fine of not less than 50percent but not more than 3 times the amount of tax that should have been withheld or collected.

91

第八十一条   纳税人、扣缴义务人和其他当事人逃避、拒绝或者以其他方式阻挠税务机关检查的，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。

Article 81 Where taxpayers, withholding agents or other parties evade, refuse or, by otherwise means, to hinder the inspection by tax authorities, the tax authorities shall order them to rectify and may impose a fine of not more than RMB10,000 yuan. If the circumstances are serious, a fine of not less than RMB10,000 yuan but not more than RMB50,000 yuan shall be imposed on them.

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第八十二条   非法印制发票、伪造电子发票的，由税务机关销毁非法印制、伪造的发票，没收违法所得和作案工具、硬件及软件，并处1万元以上5万元以下的罚款；情节严重的，处5万元以上50万元以下的罚款；构成犯罪的，依法追究刑事责任。

未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装置的，由税务机关责令改正，可以处5万元以下的罚款；情节严重的，处5万元以上50万元以下的罚款。

Article 82 Where invoices are   printed illegally or electronic invoices are forged, the tax authorities shall destroy the invoices illegally printed or forged, confiscate the illegal gains and the tools for criminal purposes, and hardware and software of committing the crime, and impose a fine of not less than RMB10,000 yuan but not more than RMB50,000 yuan. If the circumstances are serious, a fine of not less than RMB50,000 yuan but not more than RMB500,000 yuan shall be imposed; If the case constitutes a crime,   he shall be investigated for criminal responsibility in accordance with law.

Where a tax control device is not installed or used in accordance with regulations, or a tax control device is damaged or altered without authorization, shall order it to make corrections and may impose a fine of not more than RMB50,000 yuan; If the circumstances are serious, a fine of not less than RMB50,000 yuan but not more than RMB500,000 yuan shall be imposed.

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第八十三条   为他人、为自己、让他人为自己、介绍他人开具与实际经营业务情况不符的发票的，构成虚开发票行为，由税务机关没收违法所得，可以处50万元以下的罚款；虚开发票金额巨大的，处50万元以上500万元以下的罚款；构成犯罪的，依法追究刑事责任。

为纳税人虚开发票非法提供帮助的，税务机关除没收其违法所得外，可以处5万元以下的罚款。

Article 83 Where an invoice is issued do not conform to the actual business situation, whatever for another person, or for oneself, for having another person issued invoice for himself, or introducing another person to do so, it shall constitute an act of false invoicing,   and the tax authorities shall confiscate the illegal gains and may impose a fine of not more than RMB500,000 yuan; Whoever falsely invoiced a huge amount shall be fined not less than RMB500,000 yuan but not more than RMB5 million yuan; If the case constitutes a crime, criminal responsibility shall be investigated according to law.

For those who illegally provide assistance to taxpayers by falsely writing invoices, the tax authorities may impose a fine of not more than RMB50,000 yuan, in addition to confiscating their illegal gains.

94

第八十四条   为纳税人、扣缴义务人非法提供银行账户、发票、证明以及其他方便，或者教唆、诱导、帮助纳税人、扣缴义务人实施税收违法行为，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。

Article 84 Where illegally providing bank accounts, invoices, certificates or other conveniences for taxpayers or withholding agents, or instigating, inducing or helping taxpayers or withholding agents to commit illegal tax acts, resulting in unpaid or underpaid taxes or defrauding the State of export tax refunds, the tax authorities shall, in addition to confiscating their illegal gains, a fine of not more than 1 time the amount of tax unpaid, underpaid or fraudulently obtained may be imposed to them.

95

第八十五条 从事生产、经营的纳税人、扣缴义务人有本法规定的税收违法行为，拒不接受税务机关处理的，税务机关可以限制其开具发票、收缴其发票或者停止向其发放发票。

Article 85 Where a taxpayer or withholding agent engaged in production or business operations commits tax violations as provided for in this Law and refuses to accept the dispose of the tax authorities, the tax authorities may restrict the issuance of invoices, collect invoices or stop issuing invoices to them.

96

第八十六条   银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款账户、汇款和证券交易结算资金账户，或者拒绝执行税务机关作出的冻结或者划拨决定，或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款、汇款，造成税款流失的，由税务机关处10万元以上50万元以下的罚款，对直接负责的主管人员和其他直接责任人员处1000元以上1万元以下的罚款。

非银行支付机构拒绝接受税务机关依法检查纳税人、扣缴义务人支付账户，或者拒绝执行税务机关作出的冻结或者划拨决定，或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移支付账户余额，造成税款流失的，由税务机关按照前款规定处罚。

Article 86 Where a bank or other financial institutions refuse to accept tax authorities to inspect the deposit accounts, remittance accounts and securities transaction settlement fund accounts of taxpayers and withholding agents according to law, or refuse to implement the decision of freezing or transfer made by tax authorities, or after receiving a written notice from tax authorities, or help taxpayers and withholding agents transfer deposits or remittances , resulting in tax loss, the tax authorities shall impose a fine of not less than RMB100,000 yuan but not more than RMB500,000 yuan, and impose a fine of not less than RMB1,000 yuan but not more than RMB10,000 yuan on the person directly in charge and other persons directly responsible.

Where a non-bank payment institution refuses to accept the tax authorities' inspection of the payment accounts of taxpayers and withholding agents in accordance with the law, or refuses to implement the decision of freezing or transfer made by the tax authorities, or helps taxpayers and withholding agents transfer the balance of payment accounts after receiving a written notice from the tax authorities, resulting in tax loss, the tax authorities shall punish it in accordance with the provisions of the preceding paragraph.

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纳税人、扣缴义务人和其他当事人主动纠正税收违法行为或者配合税务机关查处税收违法行为的，可以视情节从轻、减轻或者不予行政处罚。

国务院税务主管部门应当建立健全税务行政处罚裁量基准制度，规范行使税务行政处罚裁量权。

Taxpayers, withholding agents and other parties who take the initiative to correct illegal acts or cooperate with with tax authorities in investigating and dealing with illegal tax acts may, depending on the circumstances, be given a lighter or mitigable or no administrative penalty.

The competent tax authorities under the State Council shall establish and improve the benchmark system of tax administrative penalty discretion, and standardize the exercise of tax administrative penalty discretion.

98

第八十八条   本法规定的行政处罚，罚款额在3千元以下的，可以由税务所决定。

Article 88 Where the amount of administrative penalty prescribed in this Law is less than 3,000 yuan, may be decided on by the tax stations.

99

第八十九条   税务机关和司法机关的涉税罚没收入，应当按照税款入库预算级次上缴国库。

Article 89   The tax-related fines and confiscations of the tax authorities and judicial organs shall be handed over to the State Treasury according to the budget levels of the tax collections.

100

第九十条   税务机关违反规定擅自改变税收征收管理范围和税款入库预算级次的，责令限期改正，对直接负责的主管人员和其他直接责任人员依法给予降级或者撤职的处分。

Article 90 Where a tax authority that, in violations, arbitrarily changes the scope of administration of tax collection and the budget level of tax revenue to the Treasury, it shall be ordered to make corrections within a time limit, and the persons directly in charge and other persons directly responsible shall be demoted or dismissed from office according to law.

101

第九十一条   违反本法第七十三条、第七十六条、第七十七条、第七十八条、第八十二条、第八十三条的规定，涉嫌犯罪的，税务机关应当依法移交司法机关追究刑事责任。

税务人员徇私舞弊，对依法应当移交司法机关追究刑事责任的不移交，情节严重的，依法追究刑事责任。

Article 91   Where the provisions of Article 73, 76, 77, 78, 82, 83 of this Law are violated and suspected of committing a crime, the tax authorities shall transfer the case to the judicial organs for investigation of criminal responsibility according to law.

Where tax officials, who engaging in malpractices for personal gains and fail to transfer those should be transferred to judicial organs for investigation for criminal responsibility, if the circumstances are serious, they shall be investigated for criminal responsibility according to law.

102

第九十二条   未经税务机关依法委托征收税款的，责令退还收取的财物，依法给予处分或者行政处罚；致使他人合法权益受到损失的，依法承担赔偿责任；构成犯罪的，依法追究刑事责任。

Article 92 Where tax is not collected as entrusted by the tax authorities according to law, the money and things of value collected shall be ordered to be returned, and sanctions or administrative penalties shall be imposed according to law; If the lawful rights and interests of others suffer losses, they shall be liable for compensation according to law; If the case constitutes a crime, they shall be investigated for criminal responsibility in accordance with law.

103

第九十三条 税务机关、税务人员查封、扣押个人及其所扶养家属维持生活必需的住房和用品的，责令退还，依法给予处分；致使纳税人、扣缴义务人、纳税担保人的合法权益遭受损失的，应当依法承担赔偿责任；构成犯罪的，依法追究刑事责任。

Article 93 Where the tax authorities or tax officials seal up or distrain the housing and supplies necessary for the subsistence of individuals and their dependents, they shall be ordered to return the said things, and be given sanctions according to law; Where the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors suffer losses, they shall be liable for compensation according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law.

104

第九十四条   税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税人、扣缴义务人有本法第七十三条、第七十六条、第七十七条规定的行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予处分。

Article 94 Where a tax official colludes with a taxpayer or withholding agent, instigates or assistance a taxpayer or withholding agent to commit any of the offense against the provisions in Articles 73, 76, or 77 of this Law, if the case constitutes a crime, criminal responsibility shall be investigated according to law; If the case does not constitute a crime, he shall be punished according to law.

105

第九十五条   税务人员利用职务上的便利，收受或者索取纳税人、扣缴义务人和其他当事人财物或者谋取其他不正当利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予处分。

Article 95   Where tax officials take advantage of their positions, accept or demand money or things from taxpayers, withholding agents or other parties or seek other improper benefits, if a crime is constituted, criminal responsibility shall be investigated according to law; If the case does not constitute a crime, he shall be punished according to law.

111

当事人对税务机关当场作出的处罚决定不服的，应当先依法申请行政复议，对行政复议决定不服的，可以依法向人民法院起诉；对税务机关作出的其他处罚决定、实施的强制措施或者强制执行不服的，可以依法申请行政复议，也可以依法向人民法院起诉。

当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉、又不履行的，作出处罚决定的税务机关可以实施本法第四十五条规定的强制执行，或者申请人民法院强制执行。

where a party is not satisfied with the penalty decision made by the tax authority on the spot, it shall first apply for administrative reconsideration according to law; If it is not satisfied with the decision of administrative reconsideration, it may bring a suit in a people's court according to law; If the tax party refuses to accept the other penalty decisions made by the tax authorities, the compulsory measures or compulsory enforcement implemented by the tax authorities, they may apply for administrative reconsideration according to law, or bring a suit in a people's court according to law.

Where the party concerned neither applies for administrative reconsideration nor bring a suit before a people's court within the time limit of the penalty decision of the tax authority, nor complies with it, the tax authority that has made the penalty decision may implement the compulsory enforcement provided for in Article 45 of this Law, or the applicant's people's court may implement the compulsory execution.

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第六章   附   则

Chapter VI Supplementary Provisions

113

第一百零二条   纳税人、扣缴义务人可以委托税务代理人代为办理涉税事宜。

国家鼓励涉税专业服务机构依法开展税务代理业务，税务机关应当加强对涉税专业服务机构和个人从事涉税专业服务的监管。

Article 102 Taxpayers and withholding agents may entrust tax agents to handle tax-relate matters on their behalf.

The State encourages the tax-related professional service institutions to carry out tax agency business according to law, and tax authorities shall strengthen supervision over the tax-related professional service institutions and individuals engaged in tax-related professional services.

1

114

第一百零三条   关税、船舶吨税以及海关代征税收的征收管理，依照法律、行政法规的有关规定执行。

Article 103 The administration of collection of the Customs Duties, Tonnage Dues, and the taxes collected by the Customs on behalf of the tax authorities (or the State) shall be governed by the relevant provisions of laws and administrative regulations.

115

第一百零四条   中华人民共和国同外国缔结的有关税收的条约、协定同本法有不同规定的，依照条约、协定的规定办理。

税务机关依照中华人民共和国缔结的有关税收的条约、协定等应当收集的信息，有关单位和个人应当配合提供。

Article 104 Where the provisions of treaties and agreements concerning taxation concluded between the People's Republic of China and foreign countries differing from those of this Law, the provisions of such treaties and agreements shall prevail.

The relevant units and individuals shall cooperate in providing the information that the tax authorities should collect in accordance with the relevant tax treaties and agreements concluded by the People's Republic of China.

1

116

第一百零五条 依照中华人民共和国缔结的有关税收的条约、协定取得的信息，经税务机关审核确认，可以作为确定纳税人应纳税额的依据；纳税人有异议的，由纳税人提供相关证明材料。

Article 105 Information obtained in accordance with treaties and agreements concerning taxation concluded by the People's Republic of China may be used as the basis for determining the amount of tax payable by taxpayers after examination and confirmation by tax authorities; If the taxpayer has any objection, the taxpayers shall provide relevant supporting information.

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第一百零六条   本法自   年   月   日起施行。

Article 106 This Law shall go into effect as of --(month) --(day), ----(year).