法律文本

中華人民共和國稅收征收管理法（2015修正）

Law of the People's Republic of China on the Administration of Tax Levying (Revision 2015)

第一章 總則

Chapter 1 General Provisions

第一條   為了加強稅收征收管理，規範稅收征收和繳納行為，保障國家稅收收入，保護納稅人的合法權益，促進經濟和社會發展，制定本法。

Article 1 This Law is formulated for the purposes of strengthening administration of tax collection, standardising tax collection and payment, safeguarding tax revenue of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

第二條   凡依法由稅務機關征收的各種稅收的征收管理，均適用本法。

Article 2 The Law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with the law.

第三條   稅收的開征、停征以及減稅、免稅、退稅、補稅，依照法律的規定執行；法律授權國務院規定的，依照國務院制定的行政法規的規定執行。

Article 3 The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax underpaid shall be implemented in accordance with the law or the relevant provisions stipulated in administrative regulations formulated by the State Council, provided that the State Council is authorized by the law to formulate the relevant provisions.

任何機關、單位和個人不得違反法律、行政法規的規定，擅自作出稅收開征、停征以及減稅、免稅、退稅、補稅和其他同稅收法律、行政法規相抵觸的決定。

No governmental organs, entities or individuals may be permitted to make without authorization, by violating laws or administrative regulations, decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, the payment of tax evaded or overdue or decisions in conflict with other tax laws or administrative regulations.

第四條   法律、行政法規規定負有納稅義務的單位和個人為納稅人。

Article 4 Entities or individuals which are obligated to pay taxes in accordance with the laws and administrative regulations are the taxpayers.

法律、行政法規規定負有代扣代繳、代收代繳稅款義務的單位和個人為扣繳義務人。

Entities or individuals which are obligated to withhold and remit taxes or collect and remit taxes in accordance with laws and administrative regulations are withholding agents.

納稅人、扣繳義務人必須依照法律、行政法規的規定繳納稅款、代扣代繳、代收代繳稅款。

Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with laws and administrative regulations.

第五條   國務院稅務主管部門主管全國稅收征收管理工作。各地國家稅務局和地方稅務局應當按照國務院規定的稅收征收管理範圍分別進行征收管理。

Article 5 The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country. The offices of the State Administration of Taxation and the local taxation bureaus in all localities shall carry out the administration of tax collection within the scope of the administration of tax collection specified by the State Council respectively.

地方各級人民政府應當依法加強對本行政區域內稅收征收管理工作的領導或者協調，支持稅務機關依法執行職務，依照法定稅率計算稅額，依法征收稅款。

The local people's governments at various levels shall, in accordance with the law, strengthen their leadership or coordination in the administration of tax collection within their jurisdictions and support the tax authorities in carrying out their duties, computing payable taxes at the statutory tax rates and collecting taxes in accordance with the law.

各有關部門和單位應當支持、協助稅務機關依法執行職務。

The various relevant departments and entities shall support and assist the taxation authorities in carrying out their duties in accordance with the law.

稅務機關依法執行職務，任何單位和個人不得阻撓。

No entities or individuals shall impede the tax authorities from performing their duties in accordance with the law.

第六條   國家有計劃地用現代信息技術裝備各級稅務機關，加強稅收征收管理信息系統的現代化建設，建立、健全稅務機關與政府其他管理機關的信息共享制度。

Article 6 The State shall, in a planned manner, equip tax authorities at all levels with modern information technology, strengthen the modernization of the information system for administration of tax collection, and establish and improve the information-sharing system between tax authorities and other administrative departments of the government.

納稅人、扣繳義務人和其他有關單位應當按照國家有關規定如實向稅務機關提供與納稅和代扣代繳、代收代繳稅款有關的信息。

Taxpayers, withholding agents and other entities concerned shall submit authentic information about tax payments, the withholding and remittance of taxes, and the collection and remittance of taxes to tax authorities in accordance with the relevant provisions of the State.

第七條   稅務機關應當廣泛宣傳稅收法律、行政法規，普及納稅知識，無償地為納稅人提供納稅諮詢服務。

Article 7 Tax authorities shall widely publicize laws and administrative regulations on taxation, popularize tax knowledge, and provide taxpayers with free consultation services on taxation.

第八條   納稅人、扣繳義務人有權向稅務機關了解國家稅收法律、行政法規的規定以及與納稅程序有關的情況。

Article 8 Taxpayers and withholding agents shall have the right to learn from tax authorities about the provisions of laws and administrative regulations on taxation of the State and tax payment procedures.

納稅人、扣繳義務人有權要求稅務機關為納稅人、扣繳義務人的情況保密。稅務機關應當依法為納稅人、扣繳義務人的情況保密。

Taxpayers and withholding agents shall have the right to require the tax authorities to keep the information of the taxpayers and withholding agents confidential. Tax authorities shall maintain the confidentiality of the information of taxpayers and withholding agents in accordance with the law.

納稅人依法享有申請減稅、免稅、退稅的權利。

Taxpayers have the right to apply for tax reduction, exemption or refund according to law.

納稅人、扣繳義務人對稅務機關所作出的決定，享有陳述權、申辯權；依法享有申請行政複議、提起行政訴訟、請求國家賠償等權利。

Taxpayers and withholding agents enjoy the right of statement and the right of defense against the decisions made by tax authorities. They enjoy the right to apply for administrative reconsideration, institute administrative litigation, request state compensation and other rights in accordance with the law.

納稅人、扣繳義務人有權控告和檢舉稅務機關、稅務人員的違法違紀行為。

Taxpayers and withholding agents shall have the right to file charges against or make exposure of any tax authority or tax official for violation of laws or disciplines.

第九條   稅務機關應當加強隊伍建設，提高稅務人員的政治業務素質。

Article 9 Tax authorities shall strengthen team building to improve the political and professional quality of tax officials.

稅務機關、稅務人員必須秉公執法，忠於職守，清正廉潔，禮貌待人，文明服務，尊重和保護納稅人、扣繳義務人的權利，依法接受監督。

Tax authorities and tax officials must enforce the law impartially and devote themselves to their duties, be honest and polite and provide services in a civilized manner, respect and protect the rights of taxpayers and withholding agents and accept supervision in accordance with the law.

稅務人員不得索賄受賄、徇私舞弊、玩忽職守、不征或者少征應征稅款；不得濫用職權多征稅款或者故意刁難納稅人和扣繳義務人。

The tax officials shall not extort or take bribes, practice favoritism, commit malpractice, neglect their duties, or fail to levy or under-levy payable taxes, nor shall they abuse their powers to over-levy tax or deliberately create difficulties for taxpayers and withholding agents.

第十條   各級稅務機關應當建立、健全內部制約和監督管理制度。

Article 10 Tax authorities at all levels shall establish and improve their systems of internal restriction, supervision and management.

上級稅務機關應當對下級稅務機關的執法活動依法進行監督。

The tax authorities at the higher level shall supervise the law enforcement activities of the tax authorities at the lower level in accordance with the law.

各級稅務機關應當對其工作人員執行法律、行政法規和廉潔自律準則的情況進行監督檢查。

Tax authorities at all levels shall supervise and inspect the enforcement of laws, administrative regulations and rules of self-discipline and honesty by their officials.

第十一條   稅務機關負責征收、管理、稽查、行政複議的人員的職責應當明確，並相互分離、相互制約。

Article 11 The duties of officials in charge of collection, administration, auditing and administrative reconsideration of tax authorities shall be defined clearly, and shall be mutually separated and mutually restricting.

第十二條   稅務人員征收稅款和查處稅收違法案件，與納稅人、扣繳義務人或者稅收違法案件有利害關系的，應當回避。

Article 12 Tax officials shall withdraw from tax levying and investigation of tax-related violation cases if they have an interested relation with the taxpayers, withholding agents or in the cases.

第十三條   任何單位和個人都有權檢舉違反稅收法律、行政法規的行為。收到檢舉的機關和負責查處的機關應當為檢舉人保密。稅務機關應當按照規定對檢舉人給予獎勵。

Article 13 Any entity or individual shall have the right to report any acts committed in violation of the law or the administrative regulations. The authorities who receive the accusation and who are responsible for investigating and dealing with the case shall keep the accuser confidential. Taxation authorities shall issue rewards in accordance with regulations.

第十四條   本法所稱稅務機關是指各級稅務局、稅務分局、稅務所和按照國務院規定設立的並向社會公告的稅務機構。

Article 14 For the purpose of the Law, tax authorities refer to tax bureaus at all levels and their sub-bureaus, tax stations and tax institutions that are established in accordance with the provisions of the State Council and announced to the public.

第二章 稅務管理

Chapter 2 Taxation Administration

第一節 稅務登記

Section 1 Tax Registration

第十五條   企業，企業在外地設立的分支機構和從事生產、經營的場所，個體工商戶和從事生產、經營的事業單位（以下統稱從事生產、經營的納稅人）自領取營業執照之日起三十日內，持有關證件，向稅務機關申報辦理稅務登記。稅務機關應當於收到申報的當日辦理登記並發給稅務登記證件。

Article 15 Enterprises, branches in other jurisdictions established by the enterprises, sites engaged in production or business operations, individual households engaged in industry and commerce as well as institutions engaged in production or business operations (hereinafter collectively referred to as "taxpayers engaged in production or business operations") shall, within 30 days after the receipt of a business licence, report to and complete tax registration formalities with the tax authorities on presentation of the relevant supporting documents. A tax authority shall, on the date of receipt of the application, complete the registration and issue a tax registration certificate.

工商行政管理機關應當將辦理登記注冊、核發營業執照的情況，定期向稅務機關通報。

The administrative authorities of industry and commerce shall notify the tax authorities on a regular basis of the registration, verification and issuing of business licenses.

本條第一款規定以外的納稅人辦理稅務登記和扣繳義務人辦理扣繳稅款登記的範圍和辦法，由國務院規定。

The scope of and measures for tax registration by taxpayers and for tax withholding registration formalities by withholding agents other than those as prescribed in Paragraph 1 of this Article shall be formulated by the State Council.

第十六條   從事生產、經營的納稅人，稅務登記內容發生變化的，自工商行政管理機關辦理變更登記之日起三十日內或者在向工商行政管理機關申請辦理注銷登記之前，持有關證件向稅務機關申報辦理變更或者注銷稅務登記。

Article 16 Where a change occurs in the contents of tax registration of a taxpayer engaged in production or business operations, the taxpayer concerned shall, within 30 days of the date of completing the formalities for such change in the business registration with the Administration for Industry and Commerce or prior to the submission of an application for cancellation of business registration to the Administration for Industry and Commerce, report to and complete the formalities for the change or cancellation of tax registration with the tax authorities on presentation of the relevant supporting documents.

第十七條   從事生產、經營的納稅人應當按照國家有關規定，持稅務登記證件，在銀行或者其他金融機構開立基本存款帳戶和其他存款帳戶，並將其全部帳號向稅務機關報告。

Article 17 Taxpayers engaged in production or business operations shall, in accordance with the relevant provisions of the State and by presenting their certificate of tax registration, open basic deposit accounts and other deposit accounts with banks or other financial institutions, and report all of their account numbers to tax authorities.

銀行和其他金融機構應當在從事生產、經營的納稅人的帳戶中登錄稅務登記證件號碼，並在稅務登記證件中登錄從事生產、經營的納稅人的帳戶帳號。

Banks or financial institutions shall record in the accounts of taxpayers engaging in production or business operations the numbers of their tax registration certificates, and record in tax registration certificates the account numbers of the taxpayers engaging in production or business operations.

稅務機關依法查詢從事生產、經營的納稅人開立帳戶的情況時，有關銀行和其他金融機構應當予以協助。

When tax authorities inquire about the accounts of taxpayers engaging in production or business operations in accordance with the law, banks and other financial institutions concerned shall provide assistance.

第十八條   納稅人按照國務院稅務主管部門的規定使用稅務登記證件。稅務登記證件不得轉借、塗改、損毀、買賣或者偽造。

Article 18 Taxpayers shall use tax registration certificates in accordance with the provisions formulated by the competent tax departments under the State Council. The tax registration certificates shall not be lent, altered, damaged, sold or forged.

第二節 帳簿、憑證管理

Section 2 Administration of Accounting Books and Supporting Vouchers

第十九條   納稅人、扣繳義務人按照有關法律、行政法規和國務院財政、稅務主管部門的規定設置帳簿，根據合法、有效憑證記帳，進行核算。

Article 19 Taxpayers and withholding agents shall establish accounting books in accordance with the relevant laws, administrative regulations, and provisions formulated by the authorized fiscal or tax department under the State Council and keep records and carry out accounting based on legitimate and valid vouchers.

第二十條   從事生產、經營的納稅人的財務、會計制度或者財務、會計處理辦法和會計核算軟件，應當報送稅務機關備案。

Article 20 The taxpayers engaging in production or business operations shall submit their financial and accounting systems or methods and accounting software to the tax authorities for record.

納稅人、扣繳義務人的財務、會計制度或者財務、會計處理辦法與國務院或者國務院財政、稅務主管部門有關稅收的規定抵觸的，依照國務院或者國務院財政、稅務主管部門有關稅收的規定計算應納稅款、代扣代繳和代收代繳稅款。

Where the financial and accounting systems or methods of taxpayers and withholding agents conflict with the relevant tax provisions formulated by the State Council or the authorized fiscal or tax departments under the State Council, the tax amount to be paid, withheld and remitted, or collected and remitted shall be computed in accordance with the relevant tax provisions formulated by the State Council or the authorized fiscal or tax departments under the State Council.

第二十一條   稅務機關是發票的主管機關，負責發票印制、領購、開具、取得、保管、繳銷的管理和監督。

Article 21 Tax authorities are the competent departments in charge of invoices and are responsible for the administration and supervision of the printing, purchasing, issuing, obtaining, safekeeping, recovering and destruction of invoices.

單位、個人在購銷商品、提供或者接受經營服務以及從事其他經營活動中，應當按照規定開具、使用、取得發票。

Organisations and individuals shall issue, use and obtain invoices pursuant to the provisions when purchasing and selling commodities, providing or accepting business services and engaging in other business activities.

發票的管理辦法由國務院規定。

The measures for the administration of invoices shall be formulated by the State Council.

第二十二條   增值稅專用發票由國務院稅務主管部門指定的企業印制；其他發票，按照國務院稅務主管部門的規定，分別由省、自治區、直轄市國家稅務局、地方稅務局指定企業印制。

Article 22. Special invoices for value-added tax shall be printed by enterprises designated by the responsible department of the taxation authorities of the State Council; other invoices shall, in accordance with the regulations of the responsible department of the taxation authorities of the State Council, be printed by enterprises designated by the State or local taxation authorities of provinces, autonomous regions or centrally administered municipalities.

未經前款規定的稅務機關指定，不得印制發票。

No enterprises are permitted to print invoices without authorization by the aforesaid taxation authorities.

第二十三條   國家根據稅收征收管理的需要，積極推廣使用稅控裝置。納稅人應當按照規定安裝、使用稅控裝置，不得損毀或者擅自改動稅控裝置。

Article 23 The State shall popularize the active use of tax control tools according to the needs of the administration of tax collection. Taxpayers shall install and use tax-control facilities in accordance with the provisions, and shall not damage, destroy or alter the tax-control facilities without authorization.

第二十四條   從事生產、經營的納稅人、扣繳義務人必須按照國務院財政、稅務主管部門規定的保管期限保管帳簿、記帳憑證、完稅憑證及其他有關資料。

Article 24 Taxpayers engaged in production or business operations or withholding agents must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the authorized fiscal or tax departments under the State Council.

帳簿、記帳憑證、完稅憑證及其他有關資料不得偽造、變造或者擅自損毀。

Accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, revised or damaged without authorization.

第三節 納稅申報

Section 3 Tax Declaration

第二十五條   納稅人必須依照法律、行政法規規定或者稅務機關依照法律、行政法規的規定確定的申報期限、申報內容如實辦理納稅申報，報送納稅申報表、財務會計報表以及稅務機關根據實際需要要求納稅人報送的其他納稅資料。

Article 25 Taxpayers must faithfully fulfill tax filing requirements, submit tax returns, financial and accounting statements as well as the relevant information on tax payments required by the tax authorities based on practical needs within the time limit for tax reporting and in line with the reporting contents as prescribed in the provisions of laws and administrative regulations, or as determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

扣繳義務人必須依照法律、行政法規規定或者稅務機關依照法律、行政法規的規定確定的申報期限、申報內容如實報送代扣代繳、代收代繳稅款報告表以及稅務機關根據實際需要要求扣繳義務人報送的其他有關資料。

Withholding agents must faithfully submit statements on tax withholding and remittance, collection and remittance and other relevant materials required by the tax authorities according to actual needs within the time limit of submission and in line with the reporting contents as prescribed in the provisions of laws and administrative regulations or as determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

第二十六條   納稅人、扣繳義務人可以直接到稅務機關辦理納稅申報或者報送代扣代繳、代收代繳稅款報告表，也可以按照規定采取郵寄、數據電文或者其他方式辦理上述申報、報送事項。

Article 26 Taxpayers or withholding agents may declare tax returns or submit statements on tax withholding and remittance or collection and remittance directly to the tax authorities, and may employ mail, data interchange or other means for the above-mentioned declaration or submission according to provisions.

第二十七條   納稅人、扣繳義務人不能按期辦理納稅申報或者報送代扣代繳、代收代繳稅款報告表的，經稅務機關核準，可以延期申報。

Article 27 Where a taxpayer or withholding agent is unable to file tax returns or submit reporting schedules on the tax withheld and remitted or collected and remitted within the prescribed time limit, it may, upon examination and approval by the tax authorities, extend the time to file the tax returns or submit the reporting schedules.

經核準延期辦理前款規定的申報、報送事項的，應當在納稅期內按照上期實際繳納的稅額或者稅務機關核定的稅額預繳稅款，並在核準的延期內辦理稅款結算。

Taxpayers or withholding agents who are approved for an extension of time to file tax returns or submit reports in accordance with the provisions of the preceding paragraph shall prepay tax based on the tax amount paid in the preceding period or the tax amount assessed by the tax authorities within the tax payment period, and settle tax payment within the approved extension of time.

第三章 稅款征收

Chapter 3 Tax Collection

第二十八條   稅務機關依照法律、行政法規的規定征收稅款，不得違反法律、行政法規的規定開征、停征、多征、少征、提前征收、延緩征收或者攤派稅款。

Article 28 The tax authorities shall levy tax in accordance with laws and administrative regulations. They shall not levy, cease to levy, over-levy, under-levy, levy in advance, delay the levying of or apportion taxes in violation of laws and administrative regulations.

農業稅應納稅額按照法律、行政法規的規定核定。

The amount of agricultural tax payable shall be assessed in accordance with the provisions of laws and administrative regulations.

第二十九條   除稅務機關、稅務人員以及經稅務機關依照法律、行政法規委托的單位和人員外，任何單位和個人不得進行稅款征收活動。

Article 29 Except tax authorities, tax officials and entities and persons authorized by tax authorities in accordance with laws and administrative regulations, no entities or individuals may engage in tax levying activities.

第三十條   扣繳義務人依照法律、行政法規的規定履行代扣、代收稅款的義務。對法律、行政法規沒有規定負有代扣、代收稅款義務的單位和個人，稅務機關不得要求其履行代扣、代收稅款義務。

Article 30 Withholding agents shall fulfill their obligations of withholding or collecting taxes in accordance with the laws and administrative regulations. The tax authorities shall not impose any tax withholding or collection requirements on the entities or individuals who are not obligated to withhold or collect taxes by laws and administrative regulations.

扣繳義務人依法履行代扣、代收稅款義務時，納稅人不得拒絕。納稅人拒絕的，扣繳義務人應當及時報告稅務機關處理。

When a withholding agent is withholding or collecting taxes in accordance with the law, the taxpayer shall not refuse to pay taxes. In the case that the taxpayer refuses tax withholding or collection by a withholding agent, the withholding agent shall promptly report the case to the tax authorities for their action.

稅務機關按照規定付給扣繳義務人代扣、代收手續費。

The tax authorities shall pay a handling fee for tax withholding or tax collection, in accordance with the relevant provisions, to withholding agents.

第三十一條   納稅人、扣繳義務人按照法律、行政法規規定或者稅務機關依照法律、行政法規的規定確定的期限，繳納或者解繳稅款。

Article 31 A taxpayer or withholding agent shall pay or remit taxes within the time limit prescribed by laws and administrative regulations, or as determined by the tax authorities in accordance with laws and administrative regulations.

納稅人因有特殊困難，不能按期繳納稅款的，經省、自治區、直轄市國家稅務局、地方稅務局批準，可以延期繳納稅款，但是最長不得超過三個月。

Where a taxpayer is unable to pay taxes within the prescribed time limit due to special difficulties, it may, upon approval of the offices of the State Administration of Taxation or local taxation bureaus in provinces, autonomous regions and municipalities directly under the Central Government, defer the payment of taxes for a period of not more than three months.

第三十二條   納稅人未按照規定期限繳納稅款的，扣繳義務人未按照規定期限解繳稅款的，稅務機關除責令限期繳納外，從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金。

Article 32 Where a taxpayer fails to pay taxes or a withholding agent fails to remit taxes within the prescribed time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the taxes within the prescribed time limit, impose a fine on a daily basis at the rate of 0.05% of the amount of tax in arrears, commencing on the day the tax payment is in default.

第三十三條   納稅人依照法律、行政法規的規定辦理減稅、免稅。

Article 33 A taxpayer may apply for tax reduction or exemption in accordance with laws and administrative regulations.

地方各級人民政府、各級人民政府主管部門、單位和個人違反法律、行政法規規定，擅自作出的減稅、免稅決定無效，稅務機關不得執行，並向上級稅務機關報告。

The decisions on tax reduction or exemption made by the people's governments at various levels or their departments, entities or individuals without authorization in violation of laws and administrative regulations shall be null and void, and the tax authorities shall not execute the decision and shall report the violation to the higher tax authorities.

第三十四條   稅務機關征收稅款時，必須給納稅人開具完稅憑證。扣繳義務人代扣、代收稅款時，納稅人要求扣繳義務人開具代扣、代收稅款憑證的，扣繳義務人應當開具。

Article 34 When collecting taxes, the tax authorities shall issue tax payment receipts to taxpayers. When withholding or collecting taxes, withholding agents shall issue tax withholding or collection certificates to taxpayers if requested by taxpayers.

第三十五條   納稅人有下列情形之一的，稅務機關有權核定其應納稅額：

Article 35 In the event that one of the following circumstances arises in respect of a taxpayer, the tax authorities shall have the right to assess and determine the amount of tax payable by the taxpayer:

（一）依照法律、行政法規的規定可以不設置帳簿的；

1. where accounting books need not be kept in accordance with the provisions of the laws and administrative regulations;

（二）依照法律、行政法規的規定應當設置帳簿但未設置的；

(II) accounting books are required by the laws and administrative regulations to be established but have not been established;

（三）擅自銷毀帳簿或者拒不提供納稅資料的；

(III) the taxpayer destroys accounting books without authorization or refuses to provide tax-related information;

（四）雖設置帳簿，但帳目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查帳的；

(IV) although accounting books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit;

（五）發生納稅義務，未按照規定的期限辦理納稅申報，經稅務機關責令限期申報，逾期仍不申報的；

(V) a taxpayer who is obligated to pay taxes fails to go through tax filing procedures within a prescribed time limit and, after having been ordered by the tax authority to file tax returns within a prescribed time limit, still fails to file the tax returns within the prescribed time limit;

（六）納稅人申報的計稅依據明顯偏低，又無正當理由的。

(VI) the tax calculation basis filed by the taxpayer is obviously low without justified reasons.

稅務機關核定應納稅額的具體程序和方法由國務院稅務主管部門規定。

The competent tax departments under the State Council shall formulate the specific procedures and methods for tax assessment and determination by tax authorities.

第三十六條   企業或者外國企業在中國境內設立的從事生產、經營的機構、場所與其關聯企業之間的業務往來，應當按照獨立企業之間的業務往來收取或者支付價款、費用；不按照獨立企業之間的業務往來收取或者支付價款、費用，而減少其應納稅的收入或者所得額的，稅務機關有權進行合理調整。

Article 36 The receipt or payment of charges or fees in business transactions between an enterprise or institutions or sites engaged in production or business operations established in China by a foreign enterprise, and its associated enterprises, shall be made at arm's length prices. Where the receipt or payment of charges or fees is not made at arm's length prices and results in a reduction of the taxable income, the tax authorities shall have the right to make reasonable adjustments.

第三十七條   對未按照規定辦理稅務登記的從事生產、經營的納稅人以及臨時從事經營的納稅人，由稅務機關核定其應納稅額，責令繳納；不繳納的，稅務機關可以扣押其價值相當於應納稅款的商品、貨物。扣押後繳納應納稅款的，稅務機關必須立即解除扣押，並歸還所扣押的商品、貨物；扣押後仍不繳納應納稅款的，經縣以上稅務局（分局）局長批準，依法拍賣或者變賣所扣押的商品、貨物，以拍賣或者變賣所得抵繳稅款。

Article 37 For taxpayers engaging in production or business operations without making tax registration in accordance with provisions and for taxpayers engaging in temporary business operations, the tax authorities shall assess the amount of tax payable by them and order them to make the tax payments. Should the taxpayers refuse to make tax payments, the tax authorities may impound their commodities or goods the value of which is equivalent to the amount of tax payable. If the amount of tax payable is paid after the goods or commodities have been impounded, the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual. If the amount of tax payable is still not paid after the impound, the commodities or goods which have been impounded may, upon approval of the Director of the tax bureau (or a sub-bureau thereof) at or above the county level, be sold by auction or sale and the gains from the auction or sale may be used to make good the amount of tax payable.

第三十八條   稅務機關有根據認為從事生產、經營的納稅人有逃避納稅義務行為的，可以在規定的納稅期之前，責令限期繳納應納稅款；在限期內發現納稅人有明顯的轉移、隱匿其應納稅的商品、貨物以及其他財產或者應納稅的收入的跡象的，稅務機關可以責成納稅人提供納稅擔保。如果納稅人不能提供納稅擔保，經縣以上稅務局（分局）局長批準，稅務機關可以采取下列稅收保全措施：

Article 38 Where the tax authorities have grounds to believe that a taxpayer engaging in production or business operations has evaded taxes, the tax authorities may, prior to the prescribed due date of the tax payment, order the taxpayer to pay the tax payable within a prescribed time limit. In the event that the tax authorities, within the prescribed time limit, discover obvious indications that the taxpayer has transferred or concealed its taxable commodities, goods and other property, or taxable income, the tax authorities may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to provide a guaranty for tax payment, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, implement the following measures for retaining tax revenue:

（一）書面通知納稅人開戶銀行或者其他金融機構凍結納稅人的金額相當於應納稅款的存款；

1. notify in writing the banks or other financial institutions at which the taxpayer has an account to freeze the taxpayer's deposits of an amount equivalent to the amount of tax payable; and

（二）扣押、查封納稅人的價值相當於應納稅款的商品、貨物或者其他財產。

(II) impound or seal off the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable.

納稅人在前款規定的限期內繳納稅款的，稅務機關必須立即解除稅收保全措施；限期期滿仍未繳納稅款的，經縣以上稅務局（分局）局長批準，稅務機關可以書面通知納稅人開戶銀行或者其他金融機構從其凍結的存款中扣繳稅款，或者依法拍賣或者變賣所扣押、查封的商品、貨物或者其他財產，以拍賣或者變賣所得抵繳稅款。

In the event that the taxpayer makes the tax payment within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately remove the tax preservation measures. If the taxpayer fails to make the tax payment at the expiration of the time limit, the tax authorities may, upon the approval of the Director of the tax bureau (or a sub-bureau thereof) at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's deposits that have been frozen, or, in accordance with the law, auction or dispose of the commodities, goods or properties which have been seized or sealed up and use the proceeds therefrom to offset the amount of tax payable.

個人及其所扶養家屬維持生活必需的住房和用品，不在稅收保全措施的範圍之內。

Housing and necessities essential for the daily living of individuals and their dependents shall not be included in the scope of the tax preservation measures.

第三十九條   納稅人在限期內已繳納稅款，稅務機關未立即解除稅收保全措施，使納稅人的合法利益遭受損失的，稅務機關應當承擔賠償責任。

Article 39 Where the legitimate interests of a taxpayer are jeopardized due to the tax authorities' failure to remove the tax guarantee measures immediately after the taxpayer has made the tax payment within the prescribed time limit, the tax authorities shall be liable for compensation.

第四十條   從事生產、經營的納稅人、扣繳義務人未按照規定的期限繳納或者解繳稅款，納稅擔保人未按照規定的期限繳納所擔保的稅款，由稅務機關責令限期繳納，逾期仍未繳納的，經縣以上稅務局（分局）局長批準，稅務機關可以采取下列強制執行措施：

Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order them to pay the tax within a prescribed time limit. In the case of failure to pay the tax within the prescribed time limit, the tax authorities may, upon the approval of the Director of the tax bureau (or a sub-bureau thereof) at or above the county level, take the following mandatory enforcement measures:

（一）書面通知其開戶銀行或者其他金融機構從其存款中扣繳稅款；

1. notify in writing the bank where the person or bondsman concerned has an account or other financial institution to deduct the amount of duties due from his deposits;

（二）扣押、查封、依法拍賣或者變賣其價值相當於應納稅款的商品、貨物或者其他財產，以拍賣或者變賣所得抵繳稅款。

(II) impound, seal off or sell by auction or sale the commodities, goods or other properties of the taxpayer, withholding agent or tax payment guarantor, the value of which is equivalent to the amount of tax payable, and use the gains from the auction to compensate for the amount of tax payable.

稅務機關采取強制執行措施時，對前款所列納稅人、扣繳義務人、納稅擔保人未繳納的滯納金同時強制執行。

At the same time as implementing the mandatory measures, the tax authorities shall implement the relevant mandatory measures to collect the fine on tax in arrears which has not been paid by the taxpayer, withholding agent or tax payment guarantor.

個人及其所扶養家屬維持生活必需的住房和用品，不在強制執行措施的範圍之內。

Housing and necessities essential for the daily living of individuals and their dependents shall not be included in the scope of the tax enforcement measures.

第四十一條   本法第三十七條、第三十八條、第四十條規定的采取稅收保全措施、強制執行措施的權力，不得由法定的稅務機關以外的單位和個人行使。

Article 41 The powers to take tax guarantee measures and enforcement measures prescribed in Articles 37, 38 and 40 of the Law shall not be exercised by entities or individuals other than the tax authorities prescribed by law.

第四十二條   稅務機關采取稅收保全措施和強制執行措施必須依照法定權限和法定程序，不得查封、扣押納稅人個人及其所扶養家屬維持生活必需的住房和用品。

Article 42 The tax authorities must comply with the limits of power and procedures prescribed by law when taking tax guarantee measures and enforcement measures, and shall not seal off or hold in custody housing and necessities essential for the daily living of individual taxpayers or their dependents.

第四十三條   稅務機關濫用職權違法采取稅收保全措施、強制執行措施，或者采取稅收保全措施、強制執行措施不當，使納稅人、扣繳義務人或者納稅擔保人的合法權益遭受損失的，應當依法承擔賠償責任。

Article 43 Tax authorities shall be liable according to law for losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors caused by their abuse of power in taking tax guarantee measures or enforcement measures illegally or improperly.

第四十四條   欠繳稅款的納稅人或者他的法定代表人需要出境的，應當在出境前向稅務機關結清應納稅款、滯納金或者提供擔保。未結清稅款、滯納金，又不提供擔保的，稅務機關可以通知出境管理機關阻止其出境。

Article 44 Where a defaulting taxpayer or his legal representative needs to leave the country, he shall settle the amount of tax payable or late payment fines or provide a guaranty to the tax authorities before leaving the country. If the taxpayer neither settles the amount of tax payable or late payment fines nor provides a guaranty, the tax authorities may notify the authorities responsible for exit to prevent the taxpayer from leaving the country.

第四十五條   稅務機關征收稅款，稅收優先於無擔保債權，法律另有規定的除外；納稅人欠繳的稅款發生在納稅人以其財產設定抵押、質押或者納稅人的財產被留置之前的，稅收應當先於抵押權、質權、留置權執行。

Article 45 Unless otherwise provided by law, the tax levied by the tax authorities shall have priority over unsecured claims. When the amount of tax defaulted by a taxpayer occurred before the taxpayer creates a mortgage, pledge or lien over his property, tax levying shall have priority over the execution of the mortgage, pledge or lien.

納稅人欠繳稅款，同時又被行政機關決定處以罰款、沒收違法所得的，稅收優先於罰款、沒收違法所得。

Where a defaulting taxpayer is fined and his illegal income is confiscated by the administrative authorities, tax collection shall take precedence over the fine and confiscation.

稅務機關應當對納稅人欠繳稅款的情況定期予以公告。

Tax authorities shall make regular announcements on tax arrears.

第四十六條   納稅人有欠稅情形而以其財產設定抵押、質押的，應當向抵押權人、質權人說明其欠稅情況。抵押權人、質權人可以請求稅務機關提供有關的欠稅情況。

Article 46 A defaulting taxpayer who is mortgaging or pledging his property shall inform the mortgagee and pledgee about the status of his tax default. The mortgagee or pledgee may request the taxation authorities to provide information about the tax default.

第四十七條   稅務機關扣押商品、貨物或者其他財產時，必須開付收據；查封商品、貨物或者其他財產時，必須開付清單。

Article 47 When impounding commodities, goods or other property, the tax authorities must issue a receipt for the items impounded. When sealing up commodities, goods or other property, the tax authorities must write out a list of these items.

第四十八條   納稅人有合並、分立情形的，應當向稅務機關報告，並依法繳清稅款。納稅人合並時未繳清稅款的，應當由合並後的納稅人繼續履行未履行的納稅義務；納稅人分立時未繳清稅款的，分立後的納稅人對未履行的納稅義務應當承擔連帶責任。

Article 48 A taxpayer having undergone a combination or division shall report to the tax authorities and pay his tax in full according to law. Where the taxpayer fails to make a full payment of taxes at the time of its merger, the merged taxpayer shall continue to perform the unfulfilled tax payment obligations. Where the taxpayer fails to make a full payment of taxes at the time of its division, the divided taxpayers shall bear joint liabilities for the unfulfilled tax payment obligations.

第四十九條   欠繳稅款數額較大的納稅人在處分其不動產或者大額資產之前，應當向稅務機關報告。

Article 49 A taxpayer in default of a relatively large amount of tax shall report to the tax authorities before disposing of his immovable property or large amount of assets.

第五十條   欠繳稅款的納稅人因怠於行使到期債權，或者放棄到期債權，或者無償轉讓財產，或者以明顯不合理的低價轉讓財產而受讓人知道該情形，對國家稅收造成損害的，稅務機關可以依照合同法第七十三條、第七十四條的規定行使代位權、撤銷權。

Article 50 If a defaulting taxpayer fails to execute his due claims, waives his due claims, transfers his property gratuitously, or transfers his property at an obviously unreasonable price, and the transferee has knowledge of the circumstance, which causes losses to the State's tax revenue, the tax authorities may, in accordance with the provisions in Article 73 or 74 of the Contract Law, exercise their rights of subrogation or rescission.

稅務機關依照前款規定行使代位權、撤銷權的，不免除欠繳稅款的納稅人尚未履行的納稅義務和應承擔的法律責任。

When the tax authorities execute their subrogation rights or revocation rights pursuant to the provisions of the preceding paragraph, the taxpayer's unfulfilled tax payment obligations and legal liabilities shall not be waived.

第五十一條   納稅人超過應納稅額繳納的稅款，稅務機關發現後應當立即退還；納稅人自結算繳納稅款之日起三年內發現的，可以向稅務機關要求退還多繳的稅款並加算銀行同期存款利息，稅務機關及時查實後應當立即退還；涉及從國庫中退庫的，依照法律、行政法規有關國庫管理的規定退還。

Article 51 Upon discovering that a taxpayer has paid in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer. Where a taxpayer discovers that it has paid in excess of the tax payable within three years from the date the tax payment was made, it may claim a refund of the excess tax amount and the bank deposit interest of the same period from the tax authorities. Upon examination and verification of the case, the tax authorities shall immediately make the refund. If the refund involves returns from the State Treasury, the refund shall be given according to the provisions of laws and administrative regulations relating to the administration of State Treasury.

第五十二條   因稅務機關的責任，致使納稅人、扣繳義務人未繳或者少繳稅款的，稅務機關在三年內可以要求納稅人、扣繳義務人補繳稅款，但是不得加收滯納金。

Article 52 In the event that the tax authorities are liable for a taxpayer or withholding agent failing to pay taxes or underpaying taxes, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the outstanding taxes but shall not impose any late payment fine.

因納稅人、扣繳義務人計算錯誤等失誤，未繳或者少繳稅款的，稅務機關在三年內可以追征稅款、滯納金；有特殊情況的，追征期可以延長到五年。

In the event that a taxpayer or withholding agent fails to pay taxes or underpay taxes due to its own faults, such as making an erroneous calculation, the taxation authorities may, within three years, recover the taxes in arrears and the penalties for late payment; under special circumstances, the period for recovering the taxes in arrears may be extended to five years.

對偷稅、抗稅、騙稅的，稅務機關追征其未繳或者少繳的稅款、滯納金或者所騙取的稅款，不受前款規定期限的限制。

In the case of tax evasion, tax refusal or tax fraud, the tax authorities shall not be restricted by the time limit set forth in the preceding paragraph in pursuing payments of taxes unpaid or underpaid, late payment fines or tax amount defrauded.

第五十三條   國家稅務局和地方稅務局應當按照國家規定的稅收征收管理範圍和稅款入庫預算級次，將征收的稅款繳入國庫。

Article 53 The offices of the State Administration of Taxation and the local taxation bureaus shall turn in collected taxes to the State Treasury in conformity with the scope of administration of tax collection and the budgetary levels of tax revenue paid into the Treasury set by the State.

對審計機關、財政機關依法查出的稅收違法行為，稅務機關應當根據有關機關的決定、意見書，依法將應收的稅款、滯納金按照稅款入庫預算級次繳入國庫，並將結果及時回複有關機關。

Where, in accordance with law, the auditing or financial authorities identify any violation of law on tax collection, the taxation authorities shall, based on the decisions or opinions of the relevant authorities and in accordance with law, turn over the taxes and late payment interest receivable to the State Treasury in conformity with the budgetary levels of tax revenue paid into the Treasury, and shall notify the relevant authorities of the results without delay.

第四章 稅務檢查

Chapter 4 Tax Inspection

第五十四條   稅務機關有權進行下列稅務檢查：

Article 54 Tax authorities shall have the right to conduct the following tax inspections:

（一）檢查納稅人的帳簿、記帳憑證、報表和有關資料，檢查扣繳義務人代扣代繳、代收代繳稅款帳簿、記帳憑證和有關資料；

1. to inspect a taxpayer's accounting books, account supporting vouchers, statements and the relevant information. To inspect a withholding agent's accounting books, account supporting vouchers and the relevant information in respect of the amount of tax withheld and remitted or levied and remitted;

（二）到納稅人的生產、經營場所和貨物存放地檢查納稅人應納稅的商品、貨物或者其他財產，檢查扣繳義務人與代扣代繳、代收代繳稅款有關的經營情況；

2. to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's places of production, business operations and goods storage. To inspect a withholding agent's business operations in relation to the amount of tax withheld and remitted or levied and remitted;

（三）責成納稅人、扣繳義務人提供與納稅或者代扣代繳、代收代繳稅款有關的文件、證明材料和有關資料；

(III) to order a taxpayer or withholding agent to provide documents, evidentiary materials and the relevant information pertaining to tax payments or the amount of tax withheld and remitted or collected and remitted;

（四）詢問納稅人、扣繳義務人與納稅或者代扣代繳、代收代繳稅款有關的問題和情況；

(IV) to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the tax payments or the amount of tax withheld and remitted or levied and remitted;

（五）到車站、碼頭、機場、郵政企業及其分支機構檢查納稅人托運、郵寄應納稅商品、貨物或者其他財產的有關單據、憑證和有關資料；

(V) to inspect supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property transported by consignment or sent by post by a taxpayer, at railway stations, docks, airports, postal service enterprises and their branches; and

（六）經縣以上稅務局（分局）局長批準，憑全國統一格式的檢查存款帳戶許可證明，查詢從事生產、經營的納稅人、扣繳義務人在銀行或者其他金融機構的存款帳戶。稅務機關在調查稅收違法案件時，經設區的市、自治州以上稅務局（分局）局長批準，可以查詢案件涉嫌人員的儲蓄存款。稅務機關查詢所獲得的資料，不得用於稅收以外的用途。

(VI) upon the approval of the director of the tax bureau (or a sub-bureau thereof) at or above the county level, and on the strength of the nationally uniform permit for the inspection of deposit accounts, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with the banks or other financial institutions. Upon the approval of the Director of the tax bureau (or a sub-bureau thereof) at or above the level of the city divided into districts and autonomous prefecture, the tax authorities may, in investigating the tax violation cases, inquire into the savings deposits of the suspects involved in the case. The information obtained by tax authorities through inquiry shall not be used for purposes other than taxation.

第五十五條   稅務機關對從事生產、經營的納稅人以前納稅期的納稅情況依法進行稅務檢查時，發現納稅人有逃避納稅義務行為，並有明顯的轉移、隱匿其應納稅的商品、貨物以及其他財產或者應納稅的收入的跡象的，可以按照本法規定的批準權限采取稅收保全措施或者強制執行措施。

Article 55 If when conducting a tax investigation into the tax payment history of a taxpayer engaging in production or business operations, it is discovered that the taxpayer has avoided his/her tax payment and there are obvious indications that he/she has transferred or concealed his/her taxable commodities, goods or any other property or taxable income, the tax authorities may take tax guarantee measures or enforcement measures according to the limits of power specified in the Law.

第五十六條   納稅人、扣繳義務人必須接受稅務機關依法進行的稅務檢查，如實反映情況，提供有關資料，不得拒絕、隱瞞。

Article 56 A taxpayer or withholding agent must accept the tax inspection conducted by the tax authorities in accordance with the law, report the circumstances accurately and provide the relevant information, and shall not refuse to cooperate or conceal any facts.

第五十七條   稅務機關依法進行稅務檢查時，有權向有關單位和個人調查納稅人、扣繳義務人和其他當事人與納稅或者代扣代繳、代收代繳稅款有關的情況，有關單位和個人有義務向稅務機關如實提供有關資料及證明材料。

Article 57 When conducting tax inspection in accordance with the law, the tax authorities have the right to inquire the relevant entities and individuals about the circumstances relating to taxpayers, withholding agents and other parties concerned in respect of tax payments or the amount of tax withheld and remitted or collected and remitted. The relevant entities and individuals are obliged to faithfully provide the relevant information and evidentiary materials to the tax authorities.

第五十八條   稅務機關調查稅務違法案件時，對與案件有關的情況和資料，可以記錄、錄音、錄像、照相和複制。

Article 58 When investigating a tax case in violation of the law, the tax authorities may record, tape-record, video-tape, photograph and reproduce the relevant circumstances and information in respect of the case.

第五十九條   稅務機關派出的人員進行稅務檢查時，應當出示稅務檢查證和稅務檢查通知書，並有責任為被檢查人保守秘密；未出示稅務檢查證和稅務檢查通知書的，被檢查人有權拒絕檢查。

Article 59 Tax officials sent by the tax authorities to conduct tax inspections shall present tax inspection identification cards and tax inspection notifications when conducting the inspections and shall be responsible for not making maintaining the persons inspected available. The persons inspected can refuse inspection if the tax officials fail to present the inspection identification cards and tax inspection notifications.

第五章 法律責任

Chapter 5 Legal Liabilities

第六十條   納稅人有下列行為之一的，由稅務機關責令限期改正，可以處二千元以下的罰款；情節嚴重的，處二千元以上一萬元以下的罰款：

Article 60 For any of the following acts committed by a taxpayer, the tax authorities may order the taxpayer to make rectifications within a time limit and may impose a fine of not more than CNY2,000. In serious cases, the tax authorities may impose a fine of not less than CNY2,000 and not more than CNY10,000 on the taxpayer:

（一）未按照規定的期限申報辦理稅務登記、變更或者注銷登記的；

1. failure to apply for tax registration, change or cancellation of tax registration within a prescribed time limit;

（二）未按照規定設置、保管帳簿或者保管記帳憑證和有關資料的；

2. failing to establish or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;

（三）未按照規定將財務、會計制度或者財務、會計處理辦法和會計核算軟件報送稅務機關備查的；

(III) failing to report the financial and accounting systems, the financial and accounting methods or the accounting software to the tax authorities for future reference in accordance with the relevant provisions;

（四）未按照規定將其全部銀行帳號向稅務機關報告的；

(IV) failing to report all of his bank accounts to the tax authority in accordance with the relevant provisions;

（五）未按照規定安裝、使用稅控裝置，或者損毀或者擅自改動稅控裝置的。

(V) Failing to install and use tax control equipment in accordance with relevant regulations, or damaging or, without permission, altering tax control equipment.

納稅人不辦理稅務登記的，由稅務機關責令限期改正；逾期不改正的，經稅務機關提請，由工商行政管理機關吊銷其營業執照。

Where a taxpayer does not carry out tax registration, the tax authorities shall order the taxpayer to make correction within a stipulated period; where the taxpayer failed to make correction within the stipulated period, upon request by the tax authorities, the administration for industry and commerce shall revoke the business licence of the taxpayer.

納稅人未按照規定使用稅務登記證件，或者轉借、塗改、損毀、買賣、偽造稅務登記證件的，處二千元以上一萬元以下的罰款；情節嚴重的，處一萬元以上五萬元以下的罰款。

If a taxpayer fails to use the tax registration certificate in accordance with the relevant provisions or lends, tampers with, damages, buys, sells or forges the tax registration certificate, a fine of not less than CNY2,000 and not more than CNY10,000 shall be imposed. In serious cases, a fine of not less than CNY10,000 and not more than CNY50,000 shall be imposed.

第六十一條   扣繳義務人未按照規定設置、保管代扣代繳、代收代繳稅款帳簿或者保管代扣代繳、代收代繳稅款記帳憑證及有關資料的，由稅務機關責令限期改正，可以處二千元以下的罰款；情節嚴重的，處二千元以上五千元以下的罰款。

Article 61 Where a withholding agent fails to keep and maintain accounting books for taxes withheld and remitted or levied and remitted, or fails to maintain account supporting vouchers and the relevant information in respect of the taxes withheld and remitted or levied and remitted in accordance with the relevant provisions, the tax authorities shall order the withholding agent to make rectifications within a time limit, and may impose a fine of not more than CNY2,000 on the withholding agent. In serious cases, the tax authorities may impose a fine of not less than CNY2,000 and not more than CNY5,000 on the withholding agent.

第六十二條   納稅人未按照規定的期限辦理納稅申報和報送納稅資料的，或者扣繳義務人未按照規定的期限向稅務機關報送代扣代繳、代收代繳稅款報告表和有關資料的，由稅務機關責令限期改正，可以處二千元以下的罰款；情節嚴重的，可以處二千元以上一萬元以下的罰款。

Article 62 Where a taxpayer fails to fulfill tax filing requirements and submit tax payment materials within the prescribed time limit or a withholding agent fails to provide to the tax authorities reports and relevant materials on taxes withheld and remitted or levied and remitted within the prescribed time limit, the tax authorities shall order the taxpayer or withholding agent to make rectifications within a prescribed time limit and may impose a fine of not more than CNY2,000 on the taxpayer or withholding agent. In serious cases, the tax authorities may impose a fine of not less than CNY2,000 and not more than CNY10,000 on the taxpayer or withholding agent.

第六十三條   納稅人偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，或者在帳簿上多列支出或者不列、少列收入，或者經稅務機關通知申報而拒不申報或者進行虛假的納稅申報，不繳或者少繳應納稅款的，是偷稅。對納稅人偷稅的，由稅務機關追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款；構成犯罪的，依法追究刑事責任。

Article 63 "Tax evasion" means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or does not state or understates income in accounting books, or refuses to file tax returns after being notified by the tax authorities to do so or files false tax returns, does not pay or underpays the taxes payable. Where a taxpayer evades tax, the tax authorities shall recover the payment of the amount of tax the taxpayer fails to pay or underpays and the penalties for late payment, and the taxpayer shall also be fined not less than 50 percent but not more than five times the amount of tax the taxpayer fails to pay or underpays; if a crime is constituted, the taxpayer shall be investigated for criminal liability in accordance with law.

扣繳義務人采取前款所列手段，不繳或者少繳已扣、已收稅款，由稅務機關追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款；構成犯罪的，依法追究刑事責任。

If a withholding agent fails to remit or under-remit the amount of tax withheld or levied by the means listed in the preceding paragraph, the tax authorities shall seek the remittance of unremitted or under-remitted taxes and late payment fines, and concurrently impose a fine not less than 50% of and not more than five times the amount of taxes unremitted or under-remitted. For cases that constitute crimes, criminal liabilities shall be investigated into according to law.

第六十四條   納稅人、扣繳義務人編造虛假計稅依據的，由稅務機關責令限期改正，並處五萬元以下的罰款。

Article 64 If a taxpayer or withholding agent falsifies tax calculation bases, the tax authorities shall order him to make rectifications within a given time limit and impose a fine of not more than CNY50,000.

納稅人不進行納稅申報，不繳或者少繳應納稅款的，由稅務機關追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。

Where a taxpayer fails to file tax returns, fails to pay or underpays the taxes payable, the tax authority shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid or underpaid.

第六十五條   納稅人欠繳應納稅款，采取轉移或者隱匿財產的手段，妨礙稅務機關追繳欠繳的稅款的，由稅務機關追繳欠繳的稅款、滯納金，並處欠繳稅款百分之五十以上五倍以下的罰款；構成犯罪的，依法追究刑事責任。

Article 65 If a defaulting taxpayer employs the means of transferring or concealing property to obstruct the tax authorities in seeking payment of the amount of taxes in arrears, the tax authorities shall seek the payment of the taxes payable and late payment fines, and concurrently impose a fine not less than 50% of and not more than five times the amount of taxes payable. In cases that constitute crimes, criminal liabilities shall be investigated into according to law.

第六十六條   以假報出口或者其他欺騙手段，騙取國家出口退稅款的，由稅務機關追繳其騙取的退稅款，並處騙取稅款一倍以上五倍以下的罰款；構成犯罪的，依法追究刑事責任。

Article 66 If a taxpayer, by means of false declaration of exports or other deceptive means, defraud the State of export tax refunds, the tax authorities shall seek the payment of the tax refund defrauded and concurrently impose a fine not less than one time and not more than five times the amount tax refund defrauded. In cases that constitute crimes, criminal liabilities shall be investigated into according to law.

對騙取國家出口退稅款的，稅務機關可以在規定期間內停止為其辦理出口退稅。

For anyone who fraudulently obtains tax refund for export from the State, the tax authority may suspend its work on the tax refund for export within the prescribed period.

第六十七條   以暴力、威脅方法拒不繳納稅款的，是抗稅，除由稅務機關追繳其拒繳的稅款、滯納金外，依法追究刑事責任。情節輕微，未構成犯罪的，由稅務機關追繳其拒繳的稅款、滯納金，並處拒繳稅款一倍以上五倍以下的罰款。

Article 67 A refusal to pay taxes by means of violence or threats shall amount to tax refusal, and the tax authorities shall, in addition to pursuing the payment of the amount of taxes refused to be paid and late payment fines, investigate into criminal liabilities according to law. Where the case is minor and does not constitute a crime, the tax authorities shall pursue the payment of the amount of taxes refused to be paid and late payment fines, and impose a fine ranging from one to five times the amount of taxes refused to be paid.

第六十八條   納稅人、扣繳義務人在規定期限內不繳或者少繳應納或者應解繳的稅款，經稅務機關責令限期繳納，逾期仍未繳納的，稅務機關除依照本法第四十條的規定采取強制執行措施追繳其不繳或者少繳的稅款外，可以處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。

Article 68 Where a taxpayer or a withholding agent which has been ordered by the tax authorities to pay, within a time limit, the amount of tax which should be paid or remitted but has not been paid or underpaid within a prescribed time limit, fails to pay the amount of tax within the time limit, the tax authorities may, in addition to pursuing the payment of the amount of tax the taxpayer or withholding agent has failed to pay or underpaid by the mandatory measures as prescribed in Article 40 of this Law, impose a fine of not less than 50% of and not more than five times the amount of tax which has not been paid or underpaid.

第六十九條   扣繳義務人應扣未扣、應收而不收稅款的，由稅務機關向納稅人追繳稅款，對扣繳義務人處應扣未扣、應收未收稅款百分之五十以上三倍以下的罰款。

Article 69 If a withholding agent fails to withhold or collect an amount of tax which should have been withheld or collected, the tax authorities shall seek the payment of the tax from the taxpayer and concurrently impose on the withholding agent a fine of not less than 50% of and not more than three times the amount of tax which should have been withheld or collected.

第七十條   納稅人、扣繳義務人逃避、拒絕或者以其他方式阻撓稅務機關檢查的，由稅務機關責令改正，可以處一萬元以下的罰款；情節嚴重的，處一萬元以上五萬元以下的罰款。

Article 70 If a taxpayer or withholding agent evades, refuses or obstructs through other means inspections by the tax authorities, the latter shall order the taxpayer or withholding agent to make rectifications and may impose a fine of not more than CNY10,000. In serious cases, a fine not less than CNY10,000 and not more than CNY50,000 may be imposed.

第七十一條   違反本法第二十二條規定，非法印制發票的，由稅務機關銷毀非法印制的發票，沒收違法所得和作案工具，並處一萬元以上五萬元以下的罰款；構成犯罪的，依法追究刑事責任。

Article 71 Where invoices are printed illegally in violation of the provisions stipulated in Article 22 of the Law, the tax authorities shall destroy the invoices which have been illegally printed, confiscate the illegal gains therefrom and the tools used for the act, and impose a fine not less than CNY10,000 and not more than CNY50,000. If the case constitutes a crime, criminal liabilities shall be investigated into according to law.

第七十二條   從事生產、經營的納稅人、扣繳義務人有本法規定的稅收違法行為，拒不接受稅務機關處理的，稅務機關可以收繳其發票或者停止向其發售發票。

Article 72 If a taxpayer engaging in production or business operations or a withholding agent has committed a tax violation as prescribed by the Law and refuses to accept the tax authorities' treatment of the case, the tax authorities may retrieve his invoices or stop issuing invoices to the taxpayer.

第七十三條   納稅人、扣繳義務人的開戶銀行或者其他金融機構拒絕接受稅務機關依法檢查納稅人、扣繳義務人存款帳戶，或者拒絕執行稅務機關作出的凍結存款或者扣繳稅款的決定，或者在接到稅務機關的書面通知後幫助納稅人、扣繳義務人轉移存款，造成稅款流失的，由稅務機關處十萬元以上五十萬元以下的罰款，對直接負責的主管人員和其他直接責任人員處一千元以上一萬元以下的罰款。

Article 73 If the bank or other financial institutions at which a taxpayer or a withholding agent has an account refuse to allow the tax authorities to inspect, according to law, the deposit accounts of the said taxpayer or withholding agent, or refuses to execute the decisions made by the tax authorities to freeze his/her deposits or withhold the tax amount, or after receiving a written notice from the tax authorities, assists the taxpayer or withholding agent in transferring deposits, thus causing a loss of the tax amount, the tax authorities shall impose a fine on him/her with an amount between CNY100 ,000 and CNY500,000, and impose a fine on the directly responsible administrative person (s) and other persons directly liable with an amount between CNY1,000 and CNY10,000.

第七十四條   本法規定的行政處罰，罰款額在二千元以下的，可以由稅務所決定。

Article 74 Administrative punishments prescribed in the Law that are not more than CNY2,000 may be decided by the tax station concerned.

第七十五條   稅務機關和司法機關的涉稅罰沒收入，應當按照稅款入庫預算級次上繳國庫。

Article 75 The revenue of tax authorities and judicial departments from tax fines and confiscations shall be turned in to the State Treasury in line with the budgetary levels of tax revenue to be paid into the Treasury.

第七十六條   稅務機關違反規定擅自改變稅收征收管理範圍和稅款入庫預算級次的，責令限期改正，對直接負責的主管人員和其他直接責任人員依法給予降級或者撤職的行政處分。

Article 76 If a tax authority, without permission and in violation of the provisions, alters the scope of the administration of tax collection and the budgetary levels of tax revenue to be paid into the Treasury, it shall be ordered to make rectifications within a given time limit, and the directly responsible administrative person (s) and other persons directly liable, shall be given disciplinary sanctions such as demotion or dismissal from posts.

第七十七條   納稅人、扣繳義務人有本法第六十三條、第六十五條、第六十六條、第六十七條、第七十一條規定的行為涉嫌犯罪的，稅務機關應當依法移交司法機關追究刑事責任。

Article 77 If a taxpayer or withholding agent has committed any act mentioned in Article 63, 65, 66, 67 or 71 of this Law which may amount to a crime, the tax authorities shall transfer the taxpayer or withholding agent, according to law, to the judicial departments to determine their criminal liability.

稅務人員徇私舞弊，對依法應當移交司法機關追究刑事責任的不移交，情節嚴重的，依法追究刑事責任。

If a tax official fails to refer a case that should be referred to the judicial authorities to the judicial authorities for investigation for criminal liability by engaging in malpractices for personal gains, criminal liability shall be investigated if the case is serious.

第七十八條   未經稅務機關依法委托征收稅款的，責令退還收取的財物，依法給予行政處分或者行政處罰；致使他人合法權益受到損失的，依法承擔賠償責任；構成犯罪的，依法追究刑事責任。

Article 78 If anyone levies tax without authorization by the tax authorities, he/she shall be ordered to return the tax levied and be given disciplinary sanctions or administrative penalties. If his/her act causes a loss to the lawful rights and interests of another person, he/she shall be liable for compensation according to law. If the act constitutes a crime, criminal liabilities shall be investigated into according to law.

第七十九條   稅務機關、稅務人員查封、扣押納稅人個人及其所扶養家屬維持生活必需的住房和用品的，責令退還，依法給予行政處分；構成犯罪的，依法追究刑事責任。

Article 79 The tax authorities or tax officials that seal off or place under custody personal housing or necessities essential for the daily living of a taxpayer or his/her dependents shall be ordered to return them and be given disciplinary sanctions according to law. If the case constitutes a crime, criminal liabilities shall be investigated into according to law.

第八十條   稅務人員與納稅人、扣繳義務人勾結，唆使或者協助納稅人、扣繳義務人有本法第六十三條、第六十五條、第六十六條規定的行為，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

Article 80 Where tax officials collude with taxpayers or withholding agents and instigate or assist them to commit the acts specified in Articles 63, 65 and 66 of the Law, if the case constitutes a crime, their criminal liabilities shall be investigated into in accordance with the law. If the case does not constitute a crime, disciplinary sanctions shall be imposed in accordance with the law.

第八十一條   稅務人員利用職務上的便利，收受或者索取納稅人、扣繳義務人財物或者謀取其他不正當利益，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

Article 81 Where tax officials take advantage of their positions and powers to accept or extort taxpayers or withholding agents' property or seek other illegitimate benefits, and such acts constitute crimes, criminal liabilities shall be investigated into in accordance with the law. Where such acts do not constitute crimes, disciplinary sanctions shall be imposed in accordance with the law.

第八十二條   稅務人員徇私舞弊或者玩忽職守，不征或者少征應征稅款，致使國家稅收遭受重大損失，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

Article 82 Where tax officials commit malpractice and practice favoritism or neglect their duties, and fail to levy or under-levy the proper tax amount, causing significant losses in tax revenue to the State, and if such cases constitute crimes, criminal liabilities of the tax officials shall be investigated into in accordance with the law. Where such acts do not constitute crimes, disciplinary sanctions shall be imposed in accordance with the law.

稅務人員濫用職權，故意刁難納稅人、扣繳義務人的，調離稅收工作崗位，並依法給予行政處分。

Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall be removed from taxation posts and be subject to administrative sanctions in accordance with the law.

稅務人員對控告、檢舉稅收違法違紀行為的納稅人、扣繳義務人以及其他檢舉人進行打擊報複的，依法給予行政處分；構成犯罪的，依法追究刑事責任。

If a tax official retaliates against the taxpayers, withholding agents or other informants who make accusations or report on tax illegalities or irregularities, he or she shall be given administrative sanctions in accordance with the law; if such acts constitute a crime, criminal liabilities shall be investigated into in accordance with the law.

稅務人員違反法律、行政法規的規定，故意高估或者低估農業稅計稅產量，致使多征或者少征稅款，侵犯農民合法權益或者損害國家利益，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

Where a tax official, in violation of the provisions of laws and administrative regulations, intentionally overestimates or underestimates the taxable output for agriculture taxation, leading to over-levying or under-levying of taxes and thus infringing the legitimate rights and interests of farmers or damaging State interests, if the case constitutes a crime, criminal liabilities shall be investigated into according to law; If the case does not constitute a crime, administrative sanctions shall be imposed in accordance with the law.

第八十三條   違反法律、行政法規的規定提前征收、延緩征收或者攤派稅款的，由其上級機關或者行政監察機關責令改正，對直接負責的主管人員和其他直接責任人員依法給予行政處分。

Article 83 If the tax authorities, in violation of the provisions of laws and administrative regulations, levy taxes in advance, delay tax collections or apportion taxes, the superior authorities or the administrative supervisory authorities shall order them to make rectifications, and give disciplinary sanctions to the directly responsible administrative person (s) and other persons directly liable according to law.

第八十四條   違反法律、行政法規的規定，擅自作出稅收的開征、停征或者減稅、免稅、退稅、補稅以及其他同稅收法律、行政法規相抵觸的決定的，除依照本法規定撤銷其擅自作出的決定外，補征應征未征稅款，退還不應征收而征收的稅款，並由上級機關追究直接負責的主管人員和其他直接責任人員的行政責任；構成犯罪的，依法追究刑事責任。

Article 84 Where decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, or the payment of tax underpaid, or decisions in conflict with other tax laws or administrative regulations have been made without authorization and in violation of the provisions of laws or administrative regulations, in addition to revocation of such decisions in accordance with the provisions of this Law, the amount of tax underpaid shall be collected and the amount of tax overcollected shall be refunded. The administrative liabilities of the persons who are directly in charge and the other persons who are directly responsible shall also be investigated by the authorities at the higher level. If a crime is constituted, criminal liabilities shall be investigated in accordance with the law.

第八十五條   稅務人員在征收稅款或者查處稅收違法案件時，未按照本法規定進行回避的，對直接負責的主管人員和其他直接責任人員，依法給予行政處分。

Article 85 If a tax official, at the time of levying tax or investigating a tax violation case, fails to withdraw himself/herself from the matter or case according to the provisions of the Law, disciplinary sanctions shall be given to the directly responsible administrative person (s) and other persons directly liable according to law.

第八十六條   違反稅收法律、行政法規應當給予行政處罰的行為，在五年內未被發現的，不再給予行政處罰。

Article 86 Where any act that violates tax laws or administrative regulations and shall be subject to administrative penalties has not been discovered within five years, the administrative penalties shall not be imposed any more.

第八十七條   未按照本法規定為納稅人、扣繳義務人、檢舉人保密的，對直接負責的主管人員和其他直接責任人員，由所在單位或者有關單位依法給予行政處分。

Article 87 If any information relating to a taxpayer, withholding agent or informant is not kept confidential in accordance with the provisions of the Law, the directly responsible administrative person (s) and other persons directly liable shall be given disciplinary sanctions by their employing entities or other relevant entities according to law.

第八十八條   納稅人、扣繳義務人、納稅擔保人同稅務機關在納稅上發生爭議時，必須先依照稅務機關的納稅決定繳納或者解繳稅款及滯納金或者提供相應的擔保，然後可以依法申請行政複議；對行政複議決定不服的，可以依法向人民法院起訴。

Article 88 In the case of a tax dispute with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and late payment fines in accordance with the decisions made by the tax authorities, and may then, in accordance with the law, apply for administrative reconsideration. In the case of an objection to the decision of the reconsideration, legal proceedings may, in accordance with the law, be instituted with the people's court.

當事人對稅務機關的處罰決定、強制執行措施或者稅收保全措施不服的，可以依法申請行政複議，也可以依法向人民法院起訴。

Where a party concerned objects to a sanction decision made by the tax authority or to the mandatory measures or measures of taxation by the authority, it may apply for administrative reconsideration or institute legal proceedings in the people's court in accordance with the law.

當事人對稅務機關的處罰決定逾期不申請行政複議也不向人民法院起訴、又不履行的，作出處罰決定的稅務機關可以采取本法第四十條規定的強制執行措施，或者申請人民法院強制執行。

If the party concerned neither applies for an administrative reconsideration of the sanction decision made by the tax authorities and institutes legal proceedings with the People's Court within the prescribed time limit nor complies with the sanction decision, the tax authorities which made the sanction decision may adopt the enforcement measures stipulated in Article 40 of this Law, or apply to the People's Court for enforcement of the decision.

第六章 附則

Chapter 6 Supplementary Provisions

第八十九條   納稅人、扣繳義務人可以委托稅務代理人代為辦理稅務事宜。

Article 89 A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its behalf.

第九十條   耕地占用稅、契稅、農業稅、牧業稅征收管理的具體辦法，由國務院另行制定。

Article 90 The specific measures for the administration of collection of cultivated land use tax, deed tax, agricultural tax and animal husbandry tax shall be separately formulated by the State Council.

關稅及海關代征稅收的征收管理，依照法律、行政法規的有關規定執行。

The administration of collection of customs duty and taxes collected by the Customs on behalf of the tax authorities shall be implemented in accordance with the relevant provisions stipulated in laws or administrative regulations.

第九十一條   中華人民共和國同外國締結的有關稅收的條約、協定同本法有不同規定的，依照條約、協定的規定辦理。

Article 91 In the case of a discrepancy between the provisions of the relevant tax treaties or agreements concluded between the People's Republic of China and foreign countries and the provisions of this Law, the relevant matters shall be handled in accordance with the treaties or agreements.

第九十二條   本法施行前頒布的稅收法律與本法有不同規定的，適用本法規定。

Article 92 In the case of a discrepancy between the provisions of the tax laws promulgated prior to the implementation of this Law and the provisions of this Law, the provisions of this Law shall apply.

第九十三條   國務院根據本法制定實施細則。

Article 93 Rules for implementation shall be formulated by the State Council in accordance with this Law.

第九十四條   本法自２００１年５月１日起施行。

Article 94 This Law shall go into effect as of May 1, 2001.