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Law Project》LAW OF THE PRC ON THE ADMINISTRATION OF TAX COLLECTION
Law of the PRC on the Administration of Tax Collection (Adopted at the 27th Meeting of the Standing Committee of the Seventh National People's Congress on September 4th, 1992 Article 1 Article 25 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge(加收附加费)on a daily basis at the rate of 0.05% of the amount of tax in arrears(滞纳税款), from the date the tax payment is defaulted(滞纳税款之日). Article 33 (1) A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption. (2) Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities(审查批准机关) for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people's governments at various levels or the competent departments thereunder, or by units or individuals shall be null and void(无效的). No tax authorities may implement such decisions, and they shall report the matter to the tax authorities at a higher level. Article 34 When collecting tax, the tax authorities shall issue tax payment receipts(完税凭证)to taxpayers. When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax(代扣、代收税款凭证). Article 35 If a taxpayer is under any of the following circumstances, the tax authorities shall have the power to assess(核定)the amount of tax payable by him: (a) where the establishment of account books is dispensed with(不设置)in accordance with the provisions of laws and administrative regulations; (b) where account books are required to be established by the provisions of laws and administrative regulations, but they are not established; (c) where the taxpayer destroys account books without authorization or refuses to provide information on tax payment(纳税资料); (d) where account books are established, but the accounts are not in order(帐目混乱)or the information on costs(成本资料), income vouchers(收入凭证) and expense vouchers are incomplete, making it difficult to check the books(查帐); (e) where, when the obligation to pay tax arises(发生纳税义务), the taxpayer fails to complete the formalities for tax declaration(办理纳税申报)within the specified 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 at the expiration of the time limit; and (f) where the basis for assessing tax(计税依据)declared by the taxpayer is obviously on the low side(明显偏低的)and without justifiable grounds(正当理由). (2) The specific procedures and measures(程序和方法)for the tax authorities to assess(核定)the amount of tax payable shall be formulated by the competent department for taxation under the State Council. Article 36 The receipt or payment(收取或者支付)of money or charges(价款、费用) in business transactions(业务往来) between an enterprise, or an establishment or site(机构、场所)engaged in production or business operation(经营)which is set up by a foreign enterprise in China, and its associated enterprises(关联企业)shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the amount of the taxable revenue or income(应纳税的收入或所得), the tax authorities shall have the power to make reasonable adjustments. Article 37 Where a taxpayer engaged in production or business operation or a taxpayer temporarily engaged in business operation fails to complete the formalities for tax registration in accordance with regulations(按照规定), the tax authorities shall assess the amount of tax payable by him and order him to make the payment(缴纳); if he fails to do so, the tax authorities may distrain the commodities or goods of a value equivalent to(相当于)the amount of tax payable; if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint(解除扣押)and return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the distraint, the commodities or goods distrained shall, upon approval of the commissioner of the tax bureau(税务局局长) (or sub-bureau) at or above the county level, be auctioned or sold off in accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable. Article 38 (1) Where the tax authorities have grounds to believe(有根据认为)that a taxpayer engaged in production or business operation commits an act of tax evasion(逃税), they may, prior to the prescribed date of tax payment, order the taxpayer to pay the tax payable within a fixed period of time. If, within the fixed period of time, the tax authorities discover evident signs(明显的迹象)that the taxpayer is transferring or concealing the taxable commodities, goods or other property, or the taxable income, they may order the taxpayer to provide a guaranty for tax payment(提供纳税担保). If the taxpayer is unable to do so, the tax authorities may, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, adopt the following tax preservation(税收保全) measures: (a) to notify in writing the bank or other financial institution with which the taxpayer has opened an account(到银行开户)to freeze the taxpayer's deposits(一个账户不够就多个)to the tune(调到) equivalent to the amount of tax payable; and (b) to distrain or seal up the taxpayer's commodities, goods or other property to the value equivalent to the amount of tax payable. (2) Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax preservation measures(解除税收保全措施). Where the taxpayer fails to do so at the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, notify in writing the bank or other financial institution with which the taxpayer has opened an account to withhold and remit(扣缴)the amount of tax payable from the taxpayer's frozen deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable. (3) The house or articles for use(用品)which are necessary for the daily life of an individual and the family members he supports shall not be subjected to(在…范围之内) the tax preservation measures. Article 39 Where a taxpayer makes the tax payment within the fixed period of time, while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation(承担赔偿责任). Article 40 (1) Where a taxpayer engaged in production or business operation or a withholding agent fails to pay or remit tax(解缴税款)within the prescribed time limit, or a tax payment guarantor(纳税担保人)fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order him to pay the tax within a fixed period of time. Where he still fails to pay the tax at the expiration of the fixed period of time(逾期), the tax authorities may, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, adopt the following compulsory enforcement measures(强制执行措施): (a) to notify in writing the bank or other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the tax from his deposits(从其存款中扣缴); (b) to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax. (2) When executing the compulsory enforcement measures, the tax authorities shall do so at the same time(同时强制执行)with regard to the surcharge(滞纳金)which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph. (3) The house and articles for use which are necessary for the daily life of an individual and the family members(家属)he supports shall not be subjected to the compulsory enforcement measures. 2012-11-17 18:09:46 Article 41 No units or individuals other than the statutory tax authorities(法定的税务机关)may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Article 37, 38 and 40 of this Law. Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power(权限)and procedures prescribed by law, and they may not seal up or distrain the house and articles for use which are necessary for the daily life of the taxpayer himself and the family members he supports. Article 43 Where the tax authorities abuse their powers and, in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures(采取措施不当), thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authorities shall be liable for compensation in accordance with law. Article 44 Where a taxpayer or his legal representative, who defaults on tax payment(欠缴税款), needs to leave the territory(出境) of China, he shall pay the amount of tax payable and the surcharge thereon or provide a guaranty to the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid, nor a guaranty is provided, the tax authorities may notify the authority for exit administration(出境管理机关)to prevent him from leaving the country. Article 45 (1) Tax collection by the tax authorities shall have precedence over(优先于)unwarranted claims(无担保债权), except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property(以其财产设定抵押、质押)or before the taxpayer's property is distrained(财产被留置), tax collection shall have precedence over the exercise of the right of mortgage, pledge or lien. (2) Where a taxpayer defaults on tax payment and at the same time he is fined or his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and the confiscation of unlawful gains. (3) The tax authorities shall regularly announce(定期予以公告) the taxes defaulted on by taxpayers.the provisions of laws and administrative regulations. 2012-11-15 9:28:00 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge(以其财产设定抵押、质押), 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 information about the default. Article 47 The tax authorities shall issue a receipt(开付收据) when distraining commodities, goods or other property, and issue a detailed list(开付清单)when sealing up commodities, goods or other property. Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax(缴清税款)in accordance with law. If a taxpayer fails to pay off the tax at the time of merger, the new taxpayer after the merger(合并后的纳税人) shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax at the time of separation, the new taxpayers after the separation shall bear joint and several liability for the unfulfilled duty of tax payment(未履行的纳税义务). Article 49 A taxpayer who defaults on payment of a considerable amount(数额较大的) of tax shall, before disposing of his real estate or other assets of huge value, report the matter to the tax authorities. Article 50 (1) Where a taxpayer who defaults on tax payment is indolent in exercising(怠于行使)his natural creditor's rights(到期债权), or disclaims(放弃)such rights, or transfers gratis(无偿转让)his property, or transfers his property at a low price evidently unreasonable(明显不合理的低价), which the transferee is aware of, thus causing losses to the tax collection of the State, the tax authorities may, in accordance with the provisions of Article 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission(代位权、撤销权). (2) Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from(免除)fulfilling the duty of tax payment or from bearing the legal liability. Article 51 Where the tax authorities discover that a taxpayer makes a tax payment(缴纳税款)in excess of the amount of tax payable, they shall immediately refund the excess payment(退还); where a taxpayer discovers the same within three years from the date the payment is made, he may claim from the tax authorities a refund of the excess payment plus the interest calculated according to the bank interest rate at the time(银行同期存款利率), and the tax authorities shall immediately pay back(退还)the money upon prompt examination and verification(及时查实后)of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in laws and administrative regulations. Article 52 (1) Where a taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears(滞纳税款)but without the imposition of any surcharge thereon(滞纳金). (2) Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation(计算错误)or other faults(等失误), the tax authorities may, within three years, pursue the collection(追征)of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection thereof may be extended to five years. (3) Where a taxpayer dodges, refuses to pay tax(偷税、抗税) or practices fraud in tax payment(骗税)and the pursuit by the tax authorities of the collection of the unpaid or underpaid tax, the surcharge thereon, or the tax defrauded on(骗取的税款)shall not be restricted by the time limit prescribed in the preceding paragraph. Article 53 (1) The national and local tax bureaus shall, in conformity with their respective areas of administration(管理范围)for tax collection and the levels of budgeted tax for the State Treasury(税款入库预算级次) prescribed by the State, turn over the collected tax to the State Treasury. (2) Where the auditing or finance department finds out, in accordance with law, violations of law on tax collection, the tax authorities shall, based on the decisions or written suggestions(意见书)of the relevant departments(有关机关) and in accordance with law, turn over the tax and surcharge thereon collected to the State Treasury in conformity with the levels of budgeted tax for the State Treasury, and inform the relevant departments of the result without delay. 2012-11-17 21:01:27 C-IV Tax Inspection Article 54 The tax authorities shall have the power to conduct the following tax inspections(税务检查): (1) to inspect a taxpayer's account books, vouchers for the accounts(记帐凭证), statements(报表)and relevant information(有关资料); to inspect a withholding agent's account books, vouchers for the accounts and relevant information in respect of tax withheld and remitted or collected and remitted; 2012-11-18 9:38:47 (2) to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's site where its production or business operation is conducted and place where its goods are stored; to inspect a withholding agent's operational condition(经营情况) in respect of the withholding and remittance of tax or the collection and remittance of tax(代收代缴税款); (3) to order a taxpayer or withholding agent to furnish documents, certifying materials and other relevant information pertaining to(关于)the payment, the withholding and remittance, or the collection and remittance of tax(代收代缴税款); (4) to make inquiries of a taxpayer or withholding agent regarding issues and particulars(问题和情况)relevant to the payment, the withholding and remittance, or the collection and remittance of tax; (5) to inspect, at railway stations, docks(码头), airports, postal enterprises(邮政企业)and their branches, supporting documents(有关单据), vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post(托运、邮寄); and (6) upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level and on the strength of a certificate of permission(许可证明) for inspection of deposit accounts in a uniform format throughout the country(全国统一格式的)to inquire about(查询)the deposit accounts(存款帐户) that a taxpayer engaged in production or business operation or a withholding agent has opened with a bank or other financial institutions. Upon approval of the commissioner of the tax bureau (sub-bureau) at or above the level of a city divided into districts or autonomous prefecture, inquire about the deposits of a suspect involved in a case(案件涉嫌人员)of violation of laws on taxation(税收违法). No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection. Article 55 If the tax authorities, when conducting in accordance with law tax inspection of a taxpayer engaged in production or business operation in respect of the tax payment made during earlier tax periods(以前纳税期) discover the taxpayer's evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted(批准权限) according to this Law. Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully(如实反映情况)and provide relevant information, and may not refuse to accept such inspection or conceal facts. Article 57 The tax authorities shall have the power, when conducting tax inspection in accordance with law, to inquire the related units and individuals about(调查) the particulars of a taxpayer, withholding agent and other parties(和其他当事人)in respect of the payment, the withholding and remittance, or the collection and remittance of tax, and the said units and individuals shall truthfully provide the relevant information and certifying materials to the tax authorities. Article 58 When investigating a case concerning violation of laws on taxation, the tax authorities may take notes(记录)and make tape-recordings, video-recordings(录音、录像), photographs and duplications of the particulars and information pertaining to the case. Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce the tax inspection certificate(税务检查证)and tax inspection notice(税务检查通知书), and shall have the duty to keep confidentiality for the person under inspection; where no such certificate and notice are produced, the person subject to inspection(被检查人)shall have the right to refuse to accept the inspection. C-V Legal Liability Article 60 (1) Where a taxpayer commits any of the following acts, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than RMB 2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan: (a) failing to apply for tax registration(申报办理税务登记)or for change or cancellation of tax registration within the prescribed time limit; (b) failing to establish and preserve account books, or keep the vouchers for the accounts(记帐凭证)and the relevant information in accordance with regulations; (c) failing to submit the financial and accounting system or methods(制度或办法)and the accounting software(会计核算软件)to the tax authorities for examination in accordance with regulations; (d) failing to report all his bank accounts(全部银行帐号)to the tax authorities in accordance with regulations; and (e) failing to install or use tax-monitoring devices in accordance with regulations, or destroying or, without authorization, altering such devices(改动税控装置). (2) Where a taxpayer fails to go through the formalities for tax registration, the tax authorities shall order him to rectify within a time limit(限期改正); if he still fails to rectify at the expiration of the time limit, the administrative department for industry and commerce shall, upon proposal and request(提请)of the tax authorities, revoke his business licence. (3) Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters(转借、涂改), destroys, trades or forges(买卖、伪造) the tax registration certificate, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan. Article 61 Where a withholding agent fails to establish and preserve(设置、保管)account books for the tax withheld and remitted or collected and remitted, or keep(保管)the vouchers for the accounts and relevant information regarding the tax withheld and remitted or collected and remitted, in accordance with relevant regulations, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 5,000 yuan. Article 62 Where a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment(报送纳税资料)or a withholding agent fails to submit to the tax authorities statements on taxes(税款报告表)withheld and remitted or collected and remitted and other relevant information within the prescribed time limit, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan. Article 63 (1) Tax dodging(偷税)means that a taxpayer forges, alters(变造), conceals or, without authorization, destroys account books or vouchers for the accounts, or overstates expenses(多列支出)or omits or understates incomes(不列、少列收入) in the account books, or refuses to make tax declarations after being so notified by the tax authorities, or makes false tax declarations, thus failing to pay or underpaying(不缴或者少缴)the amount of tax payable. Where a taxpayer dodges tax, the tax authorities shall pursue the payment(追缴)of the amount of tax he fails to pay or underpays(不缴或者少缴的税款)and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. (2) Where a withholding agent fails to pay or underpays the tax he withholds or collects(已扣、已收税款)by the means mentioned in the preceding paragraph, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. 2012-11-18 12:04:12 Article 64 (1) Where a taxpayer or withholding agent fabricates the basis on which tax is assessed(计税依据), he shall be ordered by the tax authorities to rectify within a time limit and shall also be fined not more than 50,000 yuan. (2) Where a taxpayer fails to make tax declarations, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon(滞纳金), and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays. Article 65 If a taxpayer who fails to pay the tax due(欠缴应纳税款) prevents the tax authorities from pursuing the payment of the tax in arrears(欠缴的税款) by means of transferring or concealing his property, the tax authorities shall pursue the payment of the tax and the surcharge thereon and shall also impose on him a fine of not less than 50 percent but not more than five times the amount of the tax in arrears; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. Article 66 (1) Where a person defrauds tax refund for exports from the State(骗取国家出口退税)by making false export declaration or by other means, the tax authorities shall pursue the return of the tax refund defrauded, and the person shall also be fined not less than the amount of the tax refund(退税)defrauded but not more than five times that amount; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. (2) Where a person defrauds tax refund for exports from the State, the tax authorities may, within a specified period of time, suspend tax refund for his exports(停止为其办理出口退税). Article 67 Refusal to pay tax(抗税)means refusing to pay tax with resort to violence or threats(以暴力、威胁方法). In such a case, the tax authorities shall pursue the payment of the amount of tax a person refuses to pay and the surcharge thereon, and in addition criminal responsibility shall be investigated in accordance with law. If the circumstances are not serious and no crime is constituted, the tax authorities shall pursue the payment of the amount of tax he refuses to pay and the surcharge thereon and shall also impose(并处)on him a fine of not less than the amount of the tax he refuses to pay(拒缴税款)but not more than five times that amount. Article 68 Where a taxpayer or a withholding agent fails to pay or underpays the amount of the tax that should be paid or remitted(应纳或者应解缴的)within the prescribed time limit and still fails to do so at the expiration of the time limit after being ordered by the tax authorities to pay or remit(解缴)within a time limit, the tax authorities may, in addition to pursuing, by adopting compulsory enforcement measures in accordance with the provisions in Article 40 of this Law, the payment of the amount of tax the taxpayer or withholding agent fails to pay or underpays or fails to remit(未解缴), impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays or fails to remit. Article 69 Where a withholding agent fails to withhold or collect the amount of tax which should have been withheld or collected, the tax authorities shall pursue the payment of the said amount from the taxpayer(向纳税人追缴), and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of the tax that should have been withheld or collected. Article 70 Where a taxpayer or withholding agent avoids, refuses to undergo(承受)or, by other means, hinders(以其他方式阻挠)inspection by the tax authorities, he shall be ordered by the tax authorities to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan. Article 71 Where a person, in violation of the provisions in Article 22 of this Law, illegally prints invoices(非法印制发票), the tax authorities shall destroy the invoices illegally printed, confiscate his unlawful gains and tools for criminal purposes(作案工具)and impose on him a fine of not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. Article 72 Where a taxpayer engaged in production or business operation or a withholding agent commits an act of violation of the provisions in this Law on taxation(本法规定的税收违法行为)and refuses to be dealt with by the tax authorities, the tax authorities may confiscate his invoices(收缴其发票)or discontinue selling(停止发售) invoices to him. Article 73 Where a bank or other financial institution with which a taxpayer or withholding agent has opened deposit accounts(存款帐户)refuses to accept the inspection of the tax authorities inspection on the deposit accounts of the said taxpayer or withholding agent in accordance with law, or refuses to execute the decision made by the tax authorities on freezing the deposits(冻结存款)or withholding the tax(扣缴税款), or, after receiving the written notice of the tax authorities, assists the taxpayer or withholding agent in transferring his deposits, thus causing the loss of tax(税款流失), it shall be fined by the tax authorities not less than 100,000 yuan but not more than 500,000 yuan, and the principal who is directly in charge and other persons who are directly responsible shall be fined not less than 1,000 yuan but not more than 10,000 yuan. Article 74 The imposition of administrative penalties(行政处罚)prescribed in this Law, if the fine(罚款额)involved is not more than 2,000 yuan, may be decided on by tax stations(税务所). Article 75 The tax and judicial authorities shall, in conformity with the levels of budgeted tax for the State Treasury(税款入库预算级次), turn over all the revenues from tax-related fines and confiscations(涉税罚没收入)to the State Treasury. Article 76 The tax authorities that, in violation of regulations and without authorization, change the administrative areas for tax collection(税收征收管理范围)and the levels of budgeted tax for the State Treasury shall be ordered to rectify within a time limit, and the principal who is directly in charge and other persons who are directly responsible shall, in accordance with law, be demoted or dismissed from office(降级或者撤职) as disciplinary sanctions. Article 77 (1) Where a taxpayer or withholding agent commits an act against the provisions in Article 63, 65, 66, 67 or 71 of this Law, which is suspected of a crime, the tax authorities shall transfer the case to the judicial authority for investigation of criminal responsibility(移交司法机关追究刑事责任)in accordance with law. (2) Where a staff member of the tax authorities engages in malpractices for personal gains(徇私舞弊) and fails to transfer, , the case to the judicial authority for investigation of criminal responsibility as he should have done in accordance with law (依法应当), if the circumstances are serious, he shall be investigated for criminal responsibility in accordance with law. Article 78 Where a person collects tax without authorization by the tax authorities in accordance with law, he shall be ordered to return the money and things of value(退还财物)collected and, in accordance with law, be given disciplinary sanctions(行政处分)or administrative penalties(行政处罚); where losses are caused to the legitimate rights and interests of another person, he shall be liable for compensation in accordance with law; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. Article 79 Where the tax authorities or its staff members seal up or distrain a taxpayer's house and articles for use which are necessary for the daily life(维持生活必需的)of the taxpayer himself and the family members he supports, they shall be ordered to return the said house and articles for use and, in accordance with law, be given disciplinary sanctions; if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law. Article 80 Where a staff member of the tax authorities works in collusion with(勾结)taxpayers or withholding agents and instigates or assists(唆使或者协助)them to commit an act against the provisions in Article 63, 65 or 66 of this Law, if a crime is constituted, the staff members shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given disciplinary sanctions in accordance with law. Article 81 Where a staff member of the tax authorities, by taking advantage of his position(利用职务上的便利), receives and accepts(收受) money or things of value from taxpayers or withholding agents, or seek(谋取)other illegitimate interests(不正当利益), if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, he shall be given disciplinary sanctions in accordance with law. Article 82 (1) Where a staff member of the tax authorities engages in malpractices for personal gains or neglects his duty, and fails to collect or under-collects the tax that should be collected, thus causing heavy losses to the State revenue(国家税收), if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, he shall be given disciplinary sanctions in accordance with law. (2) Where a staff member of the tax authorities abuses his power and deliberately creates difficulties for(故意刁难) taxpayers or withholding agents, he shall be transferred from the post for tax collection(税收工作岗位)and, in accordance with law, be given disciplinary sanctions. (3) Where a staff member of the tax authorities retaliates against taxpayers or withholding agents who accuse or report violations of laws or disciplines on taxation(税收违法违纪行为), or other accusers, he shall be given disciplinary sanctions in accordance with law; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. (4) Where a staff member of the tax authorities, in violation of the provisions of laws or administrative regulations, deliberately over- or under-assesses(高估或者低估)the agricultural yield taxable(农业税计税产量), thus causing over- or under-collection of tax, infringing upon the legitimate rights and interests of farmers or undermining the interests of the State, if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, he shall be given disciplinary sanctions in accordance with law. Article 83 Where, in violation of the provisions of laws or administrative regulations, tax collection is advanced, postponed or apportioned, the authorities at a higher level or the administrative supervisory authorities(行政监察机关)shall order its rectification, and the principal who is directly in charge and other persons who are directly responsible shall be given disciplinary sanctions in accordance with law. Article 84 Where decisions regarding the imposition or cessation of tax, tax reduction, tax exemption, tax refund or payment of tax underpaid, or other decisions contravening the laws or administrative regulations on taxation are made without authorization and in violation of the provisions of laws or administrative regulations, in addition to the revocation of such decisions in accordance with the provisions of this Law, the amount of tax that should have been collected(应征未征税款)shall be collected, the amount of tax that should not have been collected(不应征收而征收的税款)shall be refunded, and the principal who is directly in charge and other persons who are directly responsible shall be pursued for administrative liability(追究行政责任) by the authorities at a higher level(上级机关); if a crime is constituted, investigation for criminal responsibility shall be conducted in accordance with law. Article 85 Where a staff member of the tax authorities fails to withdraw in collecting tax or investigating cases of violation of laws on taxation(查处税收违法案件)as required by the provisions of this Law, the principal who is directly in charge and other persons who are directly responsible shall be given disciplinary sanctions in accordance with law. Article 86 If a violation of laws or administrative regulations on taxation, which deserves administrative penalties, is undetected(未被发现的)for five years, no administrative penalties shall be imposed any longer(不再). Article 87 Where confidentiality for taxpayers, withholding agents or reporters(检举人)has not been kept in accordance with the provisions of this Law, the principal who is directly in charge and other persons who are directly responsible shall, in accordance with law, be given disciplinary sanctions by the unit he belongs to or the units concerned(有关单位). Article 88 (1) Where a tax dispute arises between a taxpayer, withholding agent or tax payment guarantor and the tax authorities, the former shall pay or remit(缴纳或者解缴)the amount of tax payable and the surcharge thereon, or provide the corresponding guaranty(提供相应的担保) in accordance with the decisions made by the tax authorities on tax payment, before he may apply for administrative reconsideration in accordance with law; if he is not satisfied with the decision of the administrative reconsideration, he may bring a lawsuit(起诉)in the people's court in accordance with law. (2) Where a party is not satisfied with the penalty decision(处罚决定)made or the compulsory enforcement measures or tax preservation measures adopted by the tax authorities, he may, in accordance with law, apply for administrative reconsideration or bring a lawsuit in the people's court in accordance with law. (3) Where, at the expiration of the time limit, the party fails to apply for administrative reconsideration of the penalty decision made by the tax authorities or(也不) bring a lawsuit in the people's court, nor does he comply with(又不) the decision, the tax authorities that make the decision(作出处罚决定的) may adopt compulsory enforcement measures prescribed in Article 40 of this Law, or apply to the people's court for compulsory enforcement of the decision. C-VI Supplementary Provisions Article 89 A taxpayer or withholding agent may entrust a tax agent(税务代理人)with the handling of tax affairs(税务事宜) on his behalf. Article 90 (1) The specific measures for the administration of collection of cultivated land use tax(耕地占用税), deed tax(契税), agricultural tax and animal husbandry tax(牧业税) shall be formulated by the State Council separately(另行制定). (2) The administration of collection of the Customs duties(关税)and the taxes collected by the Customs on behalf of the tax authorities shall be exercised(执行) in accordance with the provisions of relevant laws or administrative regulations. Article 91 Where the provisions of treaties or agreements on taxation concluded between the People's Republic of China and other countries differ from(有不同规定)those of this Law, the provisions of such treaties or agreements shall apply. Article 92 Where the laws on taxation promulgated prior to the implementation of this Law(本法施行前)contain provisions differing from those of this Law, the provisions of this Law shall apply. Article 93 The detailed rules for implementation(实施细则)of this Law shall be formulated by the State Council in accordance with this Law. Article 94 This Law shall go into effect as of May 1st, 2001. |
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