People's Republic Of China Rules For The Implementation Of The Tax Collection And Management Law

Original Language Title: 中华人民共和国税收征收管理法实施细则

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People's Republic of China implementation rules of tax collection and management law (September 7, 2002 People's Republic of China promulgated by Decree No. 362, published since October 15, 2002) Chapter I General provisions article in accordance with the People's Republic of China administration of tax collection Act (hereinafter referred to as the tax collection and management law) provides that these rules are formulated.     In accordance with article II management of the various types of taxes collected by the tax authorities, applicable tax law and these rules, tax collection and management law and not provided for in these rules, in accordance with other relevant provisions of tax laws and administrative regulations.     Article any departments, institutions and individuals to make decisions inconsistent with tax laws and administrative regulations are invalid, the tax authority shall not be carried out, and shall report to the superior tax authorities.     Taxpayers shall, in accordance with tax laws and administrative regulations to fulfil tax obligations; the signed contracts, agreements and other conflicts with the tax laws and administrative regulations, shall be invalid.     The fourth State tax office responsible for the overall development of information construction of the national taxation system planning, technical standards, technical programmes and measures; tax authorities at various levels shall, according to the State administration of taxation planning, technical standards, technical programmes and measures, tax information construction of system specific work in this area.     Information construction of local people's Governments at all levels should actively support the tax system, and organize relevant departments to share information. Fifth article eighth of tax collection and management law known as taxpayers or withholding agents confidential, refers to the taxpayer, withholding of trade secrets and personal privacy.     Taxpayers and withholding tax violations does not belong to the scope of confidentiality.     Sixth the State administration of taxation shall formulate guidelines and service standards for tax officials.     Superior tax authorities subordinate tax authorities tax violations should be corrected in a timely manner; subordinate tax authorities shall, in accordance with the higher tax authority decisions corrected in a timely manner.     Illegal acts of subordinate tax authorities by the tax authority, shall report to the superior tax authorities or departments concerned. Seventh the tax authorities according to the Prosecutor's contribution appropriate incentives, rewards the funds included in the tax Department's annual budget, approved by the individual.     Funds specific measures for the use of incentives and rewards standards formulated by the State administration of taxation jointly with the Ministry of finance.     Eighth article tax personnel in approved should tax amount, and adjustment tax fixed, and for tax check, and implementation tax administrative punishment, and handle tax administrative reconsideration Shi, and taxpayers, and withholding obligations people or its statutory representative people, and directly responsibility people has following relationship one of of, should avoided: (a) couples relationship; (ii) straight relationship; (three) three generations within next Department blood relationship; (four) near in-laws relationship; (five) may effect just law enforcement of other interest relationship. Nineth taxation law referred to in article 14th set up and announced to the public in accordance with the provisions of the State Council's tax agency, refers to the tax Bureau under province's inspection department.     Inspection Department dedicated to tax evasion and evading the recovery of owed taxes, tax fraud, and refusal to case investigation.     Taxation and the State administration of taxation should be clearly defined role of the auditing Council, to avoid responsibilities.     Chapter II registration article tenth national taxation and local taxation of the same taxpayer's tax registration should use the same code, and share information.     The specific measures shall be formulated by the State administration of taxation for tax registration.     11th levels of industrial and commercial administration organ shall provide at the State administration of taxation and local taxation Bureau informed on a regular basis for starting operations, change, cancellation of registration and suspension of business licenses.     Informed of specific measures by the State administration of taxation and the State administration for industry and Commerce developed.     12th engaged in production and business taxpayers shall from the date of registration in the 30th, to production or business operation or tax obligations the competent tax authorities where the tax registration, fill out the tax registration form, and provide documents and information requested by the tax authorities.     Taxpayers other than those stipulated in the preceding paragraph, with the exception of State organs and individuals, from the date of the tax liability arising in the 30th, by presenting the relevant documents to the local competent tax authorities where the handling of tax registration.     Personal income tax registration of taxpayers shall be separately prescribed by the State Council.     Specifications of the tax registration certificate by the State administration of taxation.     13th withholding should be within 30th since the date of withholding, reporting for withholding tax to the local competent tax authority registration, receive a withholding tax registration certificate; the tax authorities withholding of tax registration, only in its withholding tax registration certificate on registration matters, not to continue withholding tax registration certificates.     14th article change in tax registration of taxpayers, from the industrial and commercial administration authorities or other authorities for registration of changes within 30th of, relevant documents to the tax authorities of changes of tax registration.     Change in tax registration of taxpayers, does not need to change registration with industrial and commercial administrative organs or other authority, shall from the date of change in the 30th, by presenting the relevant documents to the original tax registration authorities handle the change of tax registration.     15th article taxpayers occurred dissolved, and bankruptcy, and revoked and other case, law terminated tax obligations of, should in to business administration organ or other organ handle cancellation registration Qian, holding about documents to original tax registration organ declared handle cancellation tax registration; according to provides not need in business administration organ or other organ handle registered registration of, should since about organ approved or declared terminated of day up 15th within, holding about documents to original tax registration organ declared handle cancellation tax registration.     Taxpayers due to change in domicile, place of business, that involved a change of tax registration authorities, shall apply to the industrial and commercial administrative organs or other body alteration or cancellation of registration or prior to change domicile, place of business, to the cancellation of tax registration tax registration authorities, and to move up in the 30th to tax authorities for tax registration.     Taxpayers are industrial and commercial administrative authority shall revoke the license or other authority shall revoke the registration, it should be since the date of business license suspended or revoked registration in the 15th, to the cancellation of tax registration tax registration authorities.     16th before going through the cancellation of tax registration of taxpayers, should be submitted to the tax authorities to settle the tax payment, late fees, fines, cancellation invoice, tax registration certificate and other tax documents.     17th taxpayer engaged in production or business operations shall open a basic deposit account or other savings account within 15th of, to the competent tax authority a report in writing all their accounts; changes shall be from the date of change in the 15th, report in writing to the competent tax authorities.     18th article except according to provides not need to tax registration documents of outside, taxpayers handle following matters Shi, must holding tax registration documents: (a) open state bank account; (ii) application tax cuts, and duty-free, and rebate; (three) application handle extension declared, and extension paid tax; (four) led purchased invoice; (five) application issued out business activities tax management proved; (six) handle closed, and closed; (seven) other about tax matters. 19th tax authorities imposed on the tax registration certificate for periodic verification and replacement system.     Taxpayers shall, within the time limit set by presenting the relevant documents to the competent tax authorities for verification, or refilling.     20th taxpayers a tax registration certificate should be original in their production, place of business or office space a public hanging, to accept the tax authorities to check.     Taxpayers lose tax registration certificates, shall report to the competent tax authority in writing within the 15th, and newspaper ads, declare it invalid.     21st to taxpayers engaged in production or business operations to outside (City) temporarily engaged in production and business activities, shall hold a tax registration certificate copy and the local tax authorities to fill open outbound business activities tax administration certificate, to register with the inspection of business to the tax authorities, tax management.     Taxpayer engaged in production or business operations out of business, in the same manner more than 180 days should be in the place of tax registration procedures.     22nd chapter, account books, vouchers management engaged in production, management of the taxpayer shall obtain business licenses within 15th or the date of tax liability, in accordance with the relevant provisions of the State books. Books referred to in the preceding paragraph, refers to the General Ledger, sub-ledger, journal and other auxiliary ledgers.     General Ledger, journal Edition should be used.     23rd article production, and business scale small and does no establish accounts capacity of taxpayers, can hired by approved engaged in accounting agent accounting business of professional institutions or by tax organ recognized of accounting personnel on behalf of establish accounts and handle account works; hired above institutions or personnel has actual difficult of, by County above tax organ approved, can according to tax organ of provides, established payments voucher paste book, and purchase retail sales registration book or using tax control device.     24th engaged in production and business taxpayers shall from the date of receiving the tax registration certificate in the 15th, their financial and accounting systems or financial and accounting procedures submitted to the competent tax authorities for their records.     Taxpayer account, you should use computerized accounting system of accounting software, manuals and related information submitted to the competent tax authorities for their records.     Taxpayers ' computerized accounting systems shall conform to the relevant regulations of the State, and can correct and complete accounting of its income or income.     25th withholding tax laws and administrative regulations within 10th date of withholding, in accordance with the tax withheld or collected by, respectively, set the daikou, collection of tax books.     26th a taxpayer or withholding agent a sound accounting system and can use a computer properly, complete the calculation of its revenue and income tax or withholding, collecting taxes, its full written accounting of output of the computer records, Visual and account books.     Taxpayers or withholding agents accounting system is not sound, cannot be calculated by computer, complete the income and income tax or withholding, collecting taxes, and shall establish the General Ledger and payment of tax or withholding, collection on behalf of other tax-related books. 27th, account books, accounting documents and reports, the Chinese language shall be used. National autonomous areas can be commonly used in the locality of a national language.     Enterprises with foreign investment and foreign enterprises may simultaneously use a foreign language.     28th a taxpayer shall, according to the tax authorities require the installation of, use control devices, and in accordance with the provisions of the tax authorities submit the relevant data and information.     Tax control device application of management measures shall be formulated separately by the State administration of taxation, and submitted to the State Council for approval before implementation.     29th payment receipts, account books, accounting documents, reports, articles, invoices, export documentation and other information related to tax must be legal, truthful and complete.     Account books, accounting documents, reports, payment receipts, invoices, export documentation and other relevant tax-related information should be kept for 10 years, but, except as otherwise provided in laws and administrative regulations. Fourth chapter tax 30th tax authorities should establish and improve taxpayers report their tax system.     Approved by the tax authorities, taxpayers and withholding agents can take the post, by means of data messages file tax returns or submitted withholding, collecting the tax report form.     Means of data messages, refers to the tax authorities of telephony, and network transmission of electronic data interchange and electronic means. 31st taxpayers file tax returns take post, you should use special envelopes for consolidated tax returns, and the postal service receipts as reporting credentials.     Mail filing to date of the postmark date is the actual date of declaration.     Electronic submission of tax returns of taxpayers shall, in accordance with the deadline set by the tax authorities and to keep the relevant information, and regularly submitted to the competent tax authority in writing.     32nd taxpayer during the tax period is no tax payable, should also be in accordance with the provisions of tax returns.     Taxpayers to enjoy tax reduction or exemption benefits, during the tax reduction or exemption shall, in accordance with the provisions of tax returns.     33rd article taxpayers, and withholding obligations people of tax declared or generation buckle generation paid, and generation received generation paid tax report table of main content including: tax, and items, should tax project or should generation buckle generation paid, and generation received generation paid tax project, meter tax according to, deduction project and the standard, applies tax or units tax, should rebate project and the tax, and should relief tax project and the tax, should tax amount or should generation buckle generation paid, and generation received generation paid tax, tax belongs term, and extension paid tax, and owes tax, and late fees,. 34th article taxpayers handle tax declared Shi, should truthfully fill in tax declared table, and according to different of situation corresponding submitted following about documents, and information: (a) financial statements and description material; (ii) and tax about of contract, and agreement and the voucher; (three) tax control device of electronic reported tax information; (four) out business activities tax management proved and offsite-paid voucher; (five) territory or outside notary institutions issued of about proved file; (six) tax organ provides should submitted of other about documents     And materials.     35th withholding agents apply for withholding payment, collection of tax reports, shall fill in withholding, collecting the tax report form, and submitted on behalf of tax withholding, collecting payment for legal documents and other relevant documents and information provided by tax authorities.     Article 36th regular taxpayers who pay taxes, can implement simple reporting, Jane and the collection of such tax.     37th period of taxpayers and withholding agents in accordance with the provisions of article file tax returns or submitted withholding, collecting the tax reporting representative is difficult and need an extension, shall within the period specified in the written application to the tax authority, approved by the tax authority, within the period approved. Taxpayers or withholding agents due to force majeure, fails to file tax returns or submitted withholding, collecting the tax report form, can be extended to handle; however, it should be immediately reported to the tax authorities after the Elimination of the force majeure circumstances.     The tax authorities shall ascertain the facts, be approved.     Fifth chapter tax collection 38th tax authorities shall strengthen the tax collection management, establish and improve the responsibility system.     The tax authorities under the guarantee of national taxes in full and on time in storage, convenient principle of taxpayers and reduce tax costs, identify ways of tax collection.     The tax authorities shall strengthen the management of export tax rebate for taxpayers, the specific management measures shall be formulated by the State administration of taxation jointly with relevant departments of the State Council.     39th tax authorities should tax, surcharge and fines of taxes, in accordance with the regulations of the State budget and budget levels paid to the State Treasury in a timely manner, the tax authority shall not tie up, misappropriation, interception, shall not be paid to the State Treasury yiwai or tax under any account other than the account of the State.     Tax, surcharge and fines already paid to the State Treasury, no unit or individual may alter budget items and budgetary level.     40th the tax authority shall, in accordance with principle of convenient, fast, safe, and actively promote the use of cheques, bank cards, electronic clearing methods to pay taxes.     41st taxpayer has any of the following circumstances, belongs to the tax collection and management referred to in article 31st special difficulties: (a) force majeure, lead to greater losses in taxpayer, greater impact on the normal production and operation activities; (b) cash in the current period after the deduction of wages owed to employees, social security costs, not enough to pay taxes.     Bureaus of State Taxation Bureau and local taxation Bureau can refer to the tax authority for approving the law 31st article, approving the taxpayer defer the payment of tax.     The 42nd taxpayer need to defer the payment of tax, an application shall be submitted before the expiration of a tax and shall submit the following materials: application for extension of tax reports, current cash balances and statements of all bank accounts, balance sheets, wages owed to employees, such as required by the tax authorities and social security expenditure budget.     Tax authorities shall from the date of receipt of the application for extension of tax reporting in the 20th to approve or not to approve decisions is not granted, from the date of expiry of the tax charge late fees. 43rd by laws or administrative regulations or statutory approval authority of tax reduction or exemption of taxpayers shall take the relevant documents to the competent tax authorities for tax reduction or exemption procedure.     Tax reduction or exemption expires, should be resumed following the end of the day after taxes.     Of a taxpayer enjoying tax reduction or exemption benefits, tax breaks, tax changes, shall from the date of change to the tax authorities in the 15th report no longer meets the conditions for tax reduction or exemption, shall perform the obligation of tax payment did not pay taxes according to law, the tax authorities shall be recovered. 44th the tax authorities according to the principles in favour of tax control and convenient tax, in accordance with the relevant provisions of the State delegate units and personnel to collect scattered and remote payment of taxes, and given a delegate on behalf of the tax certificate.     Units and personnel in accordance with mandated tax certification requirements, shall be collected on behalf of the tax to the tax authorities, taxpayers may not refuse; taxpayers refused, trustee collected units and personnel shall be reported to the tax authorities.     45th 34th of tax collection and administration law of the payment receipt, refers to the variety of tax certificate, collection books, stamp, and (your) tax receipts and other tax records. Without the tax authorities specified, no unit or individual may print payment receipts.     Payment receipts shall not be lent, resold or altered or forged.     Payment receipt design and management measures shall be formulated by the State administration of taxation. The 46th after the duty is received by the tax authorities shall be issued to the taxpayer-paid vouchers.     Taxpayers pay taxes through the Bank, the tax authorities can entrust the Bank to issue payment receipts.     47th article taxpayers has tax collection method 35th article or 37th article by column case one of of, tax organ right to used following any a method approved its should tax amount: (a) reference local similar industry or similar industry in the business scale and income level similar of taxpayers of tax level approved; (ii) according to business income or cost added reasonable of costs and profit of method approved; (three) according to consumption of raw materials, and fuel, and power, projections or measuring approved;     (D) the approved payable according to other reasonable methods.     Using a method set out in the preceding paragraph is not sufficient to properly authorized when tax payable, you can simultaneously use two or more methods approved.     Taxpayers for tax authorities to take the tax payable shall be approved by the method provided for in article disputes, should provide relevant evidence, recognized by the tax authority and tax payable shall be adjusted. 48th tax authority responsible for the taxpayers ' credit rating.     Assessment of taxpayers ' credit rating measures shall be formulated by the State administration of taxation.     49th contractor or lessee has the right to independent production, financially independent and regularly paid to the employer's or the lessor contract fees or rent, contractor or lessee shall on its production, operating income and income tax, and tax management, but, except as otherwise provided in laws and administrative regulations. Employer's or the lessor shall contract or lease within 30th of the contractor or lessee the relevant information to the competent tax authorities.     Or the lessor does not report to the employer, the employer's or the lessor or lessee tax jointly and severally liable with the contractor.     50th payer disbandment, revocation, bankruptcy cases, prior to liquidation shall report to the competent tax authorities; outstanding taxes, cleared by the participation of the competent tax authorities.     51st article tax collection method 36th article by said associated enterprise, is refers to has following relationship one of of company, and enterprise and other economic organization: (a) in funds, and business, and purchase and sale, aspects, exists directly or indirect of has or control relationship; (ii) directly or indirect to with for third party by has or control; (three) in interests Shang has phase associated of other relationship. Has an obligation to its taxpayers and business dealings between associated enterprises to the local tax authorities with information such as pricing, costs related to the standards.     Specific measures shall be formulated by the State administration of taxation.     52nd taxation law business transactions between independent enterprises referred to in article 36th, means there is no relationship between enterprises in accordance with fair prices and business practices of the business.     53rd a taxpayer may appeal to the competent tax authority business transactions between associated enterprises the pricing principles and calculation methods after approval by the competent tax authority audits, with a taxpayer agreement on the pricing matters, oversee implementation taxpayers.     54th article taxpayers with associated Enterprise Zhijian of business between has following case one of of, tax organ can adjustment its should tax amount: (a) purchase and sale business not according to independent enterprise Zhijian of business between pricing; (ii) facility funds by paid or charged of interest over or below no associated relationship of enterprise Zhijian by can agreed of amounts, or interest rate over or below similar business of normal interest rate; (three) provides labor, not according to independent enterprise Zhijian business between charged or paid labor costs;     (D) the transfer of property, property right and other business dealings, not according to business transactions between independent enterprises, equivalent pay or receive, and (v) not according to business transactions between independent enterprises, equivalent in other circumstances.     55th article taxpayers has this rules 54th article by column case one of of, tax organ can according to following method adjustment meter tax income amount or proceeds amount: (a) according to independent enterprise Zhijian for of same or similar business activities of price; (ii) according to again sales to no associated relationship of third party of price by should made of income and profit level; (three) according to cost added reasonable of costs and profit; (four) according to other reasonable of method.     56th taxpayers associated enterprises is not in accordance with business transactions between independent enterprises to pay the price, costs, the tax authorities since the business adjusted within 3 years from the tax year; there are special circumstances, since the tax year in the business 10 years to adjust.     57th of tax collection and management law failing to register with the tax mentioned in the 37th article engaged in the production, business taxpayers, including to the outside (City) engaged in the production, management and business has not been registered with the tax authorities for inspection the taxpayer.     Article 58th 37th of the tax authorities in accordance with tax law provides that seizure of taxpayer of commodities, goods, taxpayers should be paying taxes from the date of seizure, 15th.     Seizure of fresh, perishable or failure of goods, the goods, the tax authorities according to the shelf life of the items, you can shorten the detention period prescribed in the preceding paragraph.     59th tax collection and other property referred to in article 38th, 40th, include real estate, cash, securities, real estate and personal property.     Motor vehicles, gold and silver jewelry, antique paintings, luxury home or tax law other than the one housing the 38th, 40th, 42nd, referred to individuals and their dependent family members to maintain the basic necessities of life shelter and supplies.     Price 5000 Yuan, tax authorities for additional supplies, not to take tax protective measures and compulsory execution measures.     Tax collection from the 60th article 38th, 40th, 42nd, the expression dependant refers to living together with the taxpayer's spouse, immediate family and other relatives with no source of livelihood and support by the taxpayer.     Article 61st of tax collection and management law guarantees referred to in article 38th and 88th, including recognized by the tax authorities of tax payment guarantor to provide taxpayers with the tax payment guarantee, and the taxpayers or the third party is not set or not fully set the real rights for security guarantees by the property.     Tax payment guarantor, with tax payment guarantee capacity in China by refers to natural persons, legal persons or other organizations.     Legal, administrative regulations, there is no guarantee qualified units and individuals shall not be used as a tax payment guarantor. 62nd tax payment guarantor agrees to provide taxpayers with a tax payment guarantee, should complete the tax security, State security objects, guarantees, warranties, terms and warranties, as well as other related matters.     Guarantee subject to the taxpayers and tax payment guarantor signature and seal and agreed by the tax authorities, is valid. Taxpayer or any third party for its property tax payment guarantee, should fill in the property list, and specify the property value, as well as other related matters.     List of taxable property shall be after the taxpayer signed and sealed and the third party and confirmed by the tax authorities, is valid. 63rd tax authorities arrest, seize commodities, goods or other property, shall be executed by two or more tax officials and inform the person subjected to execution.     The person is a natural person, shall be notified to the person subjected to execution or an adult member of the scene; the person subjected to execution is a legal person or any other organization, it shall notify its legal representative or principal responsible person present; refused to be present, it does not affect execution.     64th tax authority implementation of tax collection and management law 37th, 38th, 40th, the provisions of article, seizure, attachment value equivalent to the taxable commodities, goods or other property, reference to the market price of similar goods, the ex-factory price or appraised value estimates.     Method to determine the tax authorities in accordance with the preceding paragraph shall distrain or when the value of the commodities, goods or other property, should also include fines and seizure, seizure, custody, the costs incurred by auction or sale.     65th over taxes and indivisible commodities, goods or other property, tax authorities, taxpayers and withholding agents or tax payment guarantor has no other property available for enforcement cases, the total seizure, attachment, auction, auction arrival tax, surcharge, penalty and seizure, attachment, storage, auctions and other expenses.     66th tax authority implementation of tax collection and management law 37th, 38th, 40th, the provisions of articles, when implementing the seizure, attachment, the property movable or immovable property of the document, the tax authority may order the party to ownership documents to make tax authorities keep and can assist the enforcement notice issued to the relevant authorities, relevant authorities during the seizure, attachment not to proceed with the movable or real property transfer procedures.     67th sealed up commodities, goods or other property, the tax authority may instruct the person responsible for the custody and safekeeping responsibilities borne by the person subjected to execution.     Continued use does not reduce the value of seized property, the tax authority may allow execution by continuing to use; losses due to fault of the execution by the custody or use, borne by the person subjected to execution.     68th after taxpayers in tax organs to take tax protective measures, in accordance with the deadline set by the tax authorities to pay taxes, the tax authority shall receive tax payment receipts or Bank reversal within 1st day of lifting revenue preservation. 69th article tax organ will seized, and seized of commodity, and goods or other property variable price arrived tax paragraph Shi, should referred to the law established of auction institutions auction; cannot delegate auction or does not apply Yu auction of, can referred to the local commercial enterprise on behalf of sales, also can ordered taxpayers deadline processing; cannot delegate commercial enterprise sales, taxpayers also cannot processing of, can by tax organ variable price processing, specific approach by national tax General provides.     States are prohibited from free trading of goods, it should be referred to the relevant authorities in accordance with the prices set by the State.     Auction or sale proceeds against tax, surcharge, penalty and seizure, attachment, storage, auctions, selling and other costs, the remainder should return in the 3rd person.     70th tax losses referred to in section 39th, 43rd, refers to the responsibility of tax authorities, taxpayers and withholding tax or direct losses to the legitimate interests of the guarantor.     Other financial institutions referred to in article 71st of tax collection and management law, refers to the trust companies, credit unions, savings institutions, and by the Bank of China, China Securities Regulatory Commission approved the establishment of other financial institutions. 72nd Tax collection and management law, the term deposits, including investor owned enterprises, partnership partner, individual savings deposits and shareholders ' funds of funds in the account.     73rd engaged in production or business operations of a taxpayer or withholding agent fails to pay or remit tax under, tax payment guarantor guarantees by failing to pay taxes, give notice of deadline to pay taxes by the tax authorities shall be ordered to pay or remit the tax shall not exceed a maximum period of 15th. 74th in tax arrears of the taxpayer or his or her legal representative before leaving the failing to settle tax payable, late fees or provide a tax payment guarantee, the tax authority may notify the border authorities blocked their exit.     Block out of the specific measures formulated by the State administration of taxation jointly with the Ministry of public security.     75th of tax collection and management law 32nd plus late fees provided for in article start and end times, as stipulated by laws, administrative regulations or the tax authority in accordance with the laws and administrative regulations determine the day following the expiration of tax payment to the taxpayer, withholding pay or remit the tax until the date of actual.     76th tax authorities at or above the county level should be to taxpayers owed tax, tax or radio, television, newspapers, periodicals and Internet news media announcements on a regular basis.     Implementation of regular bulletins about the taxpayer's unpaid tax approach formulated by the State administration of taxation.     77th 49th of tax collection and administration law of the large amount of unpaid tax, refers to the unpaid tax more than 50,000 yuan.     78th tax authorities found that the taxpayers to pay more tax, shall find within 10th of the refund procedure; taxpayers find tax refund, tax authorities shall, upon receiving the taxpayers ' refund application within 30th of the investigation and the refund procedure.     51st article of tax collection and management law and calculate interest on bank deposits of the tax rebate, not including the formation of the withholding tax in accordance with law and settlement tax, export tax rebates and tax credits.     Refund interest according to the tax authority for tax refund formalities stipulated by the people's Bank of China on the day saving deposit interest rate calculations.     The 79th when the taxpayer has both back taxes and unpaid tax, tax authorities may be recoverable taxes and interest deductions in tax arrears; credit balances after, returned to the taxpayers.     80th 52nd of tax collection and administration law of the responsibility of tax authorities, and refers to the tax authority for tax laws, administrative regulations or improper law enforcement is illegal.     81st 52nd of tax collection and administration law of the taxpayer, withholding calculation errors and other errors, is not the intention of formula use errors and obvious mistake.     82nd 52nd of tax collection and administration law of the special case refers to the taxpayer or withholding agent due to calculation errors and other mistakes, unpaid or underpaid, not buckle or buckle, not less or less tax revenue, accumulated more than 100,000 yuan.     83rd article 52nd of tax collection and management law to pay and terms of tax payment, late fees, taxpayers and withholding agents shall be unpaid or date of paying less tax. 84th audit organs, financial institutions law when conducting audits, inspections, decision on illegal acts of tax authorities, the tax authorities should perform; finding is, check unit for the tax violations, to audit, inspection unit issued decisions, submissions mandated audit, inspection unit paid to the tax authorities shall pay a tax, surcharge.     Decisions of the tax authority shall, in accordance with the relevant authorities, submission, in accordance with the provisions of the tax laws and administrative regulations, should collect the tax, surcharge as prescribed by the State tax administration the scope of budget levels and taxes paid to the State Treasury.     Tax authorities shall receive the audit authority, authority of decisions, opinions within 30th of the written replies on the implementation of audit organs, financial institutions.     Relevant bodies may not be found in the course of carrying out their duties taxes, levied late fees on their own storage or other payment on behalf of the handle, tied up.     The sixth chapter 85th tax inspection tax authorities should establish a scientific system, arrange inspection, strictly control the number of inspections of taxpayers and withholding agents.     Tax authorities should formulate a reasonable amount of tax audit procedures, is responsible for the selection, inspection, trial, the responsibility of implementation should be clear, and separated from each other and interact, standardized options and check the behavior of the program.     Tax inspection of specific measures formulated by the State administration of taxation. 86th article tax organ exercise tax collection method 54th article subsection (a) items terms Shi, can in taxpayers, and withholding obligations people of business places for; necessary Shi, by County above IRD (branch) Secretary approved, can will taxpayers, and withholding obligations people yiqian fiscal year of books, and accounting voucher, and report and other about information transferred back to tax organ check, but tax organ must to taxpayers, and withholding obligations people open paid single, and in 3 months within full returned; has special situation of, by set district of city, and     Autonomous approval more than the Commissioner, tax authorities may be taxpayers or withholding agents when accounting books, accounting documents, reports, and other relevant information are transferred back to inspection, but the tax authorities refund in the 30th.     87th tax authority the exercise of tax collection and management law article 54th (vi) Authority shall designate a person responsible for, with checking accounts in the national format permits, and have the responsibility to keep secret for the person being checked.     Checking accounts permit by the State administration of taxation.     Tax authorities the contents of the query, including balances in deposit accounts and financial transactions of taxpayers.     88th article 55th according to tax law, the tax authorities take the duration of the tax revenue to preserve the measure no more than 6 months; serious cases need to be extended, it should be reported to the approval of the State administration of taxation.     89th tax authorities and tax officers shall, in accordance with tax law and these rules of the exercise the tax inspection authorities. Tax officers when conducting tax inspection, shall produce tax inspection permit and tax inspection notice; no notice of tax inspection permit and tax inspections, taxpayers and withholding agents and other parties have the right to refuse the inspection.     Tax authorities on the fairgrounds and centralized management industry door to check, you can use the unified tax inspection notice.     Tax inspection permit and tax inspection notice of design, use and management of the specific measures formulated by the State administration of taxation.     Seventh chapter legal liability article 90th taxpayers are not in accordance with the provisions of the tax registration certificate validation or refilling, ordered corrected by the tax authorities, may be fined not more than RMB 2000 Yuan; serious cases of imprisonment of less than 2000 Yuan and 10,000 yuan fine.     91st unlawful reproduction, lending, reselling, altered or forged payment receipts, and correction by the tax authorities, fined not more than 2000 Yuan and 10,000 yuan in serious cases, the fines of between 50,000 yuan and 10,000 yuan constitutes a crime, criminal responsibility shall be investigated according to law.     92nd article Bank and other financial institutions not in accordance with tax collection method of provides in engaged in production, and business of taxpayers of account in the login tax registration documents number, or not by provides in tax registration documents in the login engaged in production, and business of taxpayers of account account of, by tax organ ordered its deadline corrected, at 2000 Yuan above 20,000 yuan following of fine; plot serious of, at 20,000 yuan above 50,000 yuan following of fine.     93rd for taxpayers and withholding agents provided illegal bank accounts, invoices, certificates or any other convenient, resulting in unpaid, or defrauding export tax refunds less, the tax authority apart from the confiscation of illegal income, and may be unpaid, less pay or tax cheat fined not more than 1 time.     94th taxpayers refuse to withhold, collect taxes, withholding shall be reported to the tax authorities, directly to the taxpayer by the tax authorities to recover tax, surcharge on; taxpayers who refused to pay, in accordance with the law on tax collection and management regulations of the 68th.     95th tax authorities pursuant to tax law section 54th (e) provisions, station, dock, airport, postal enterprises and their branches to check taxpayers ' situations, and refused, the taxation authorities shall order rectification can be fined not more than RMB 10,000 yuan in serious cases, the fines of between 50,000 yuan and 10,000 yuan.     96th article taxpayers, and withholding obligations people has following case one of of, in accordance with tax collection method 70th article of provides punishment: (a) provides false information, not truthfully reflect situation, or refused to provides about information of; (ii) refused to or block tax organ records, and recording, and video, and photography and copy and case about of situation and information of; (three) in check during, taxpayers, and withholding obligations people transfer, and hidden, and destroyed about information of; (four) has not law accept tax check of other case of.     97th tax officials privately seizure, seizure of goods, goods or other property, serious enough to constitute a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions according to law.     98th tax agents violated tax laws and administrative regulations, resulting in taxpayers not pay taxes or paying less tax, unless paid by the taxpayer, or to pay the tax, surcharge, a tax agent is not taxpayer paid less or fined not more than 3 times more than 50% tax.     99th tax authority for taxpayers and withholding agents and other parties when imposing fines or confiscate the illegal income, should issue a foreclosure documents; does not issue a confiscated documents, taxpayers and withholding agents and other parties have the right to refuse to pay.     100th article 88th of tax collection and administration law of the tax dispute, refers to taxpayers, withholding agents, tax payment guarantor for tax authorities to determine tax, tax, tax base, tax cuts, tax exemptions and rebates, applicable tax rates, tax basis, tax aspects, tax period, the tax and tax collection methods, such as specific administrative acts have objections and disputes.     Eighth chapter documents served on the 101th tax authorities served on the tax document should be sent directly to the recipient of the service.     The addressee is a citizen shall be directly by the principal to sign; I was away, and adult members of their families who live with them to sign. Person is a legal person or other organization, which shall be the legal representative of the legal persons, other organizations of the major head or the legal entity, its Chief Financial Officer, person responsible for receiving documents to sign.     The addressee has a representative, can send their agents to sign for.     102th tax documents should be served on a certificate of service, by the addressee or other recipient as prescribed in these rules written in the certificate of service date of receipt signature or seal shall be served.     103th recipient of the service or other recipient refused to sign these rules of tax instruments, the person should be refused written reasons and date on the certificate of service and service and witness signatures or seals, will make the instruments remain in the addressee, service shall be considered.     104th direct service of tax documents are difficult, related organ or other unit may be entrusted to another service, or may be served by post.     105th direct or authorize the service of tax documents, to sign or witness within the certificate of service on the sign or date stated for delivery date is served by post, by registered letter receipt as indicated on the date of receipt as the date of service, and deemed to have been effected.     106th under any of the following circumstances, the tax authorities may notice served on tax documents, since the 30th, after the date of the announcement, the service shall be considered: (a) served on the same person in respect of matters large (b) served on the other means cannot be served as provided in this chapter. 107th tax document format by the State administration of taxation.     This rules by said tax instruments, including: (a) tax matters notice; (ii) ordered deadline corrected notice; (three) tax preservation measures decided book; (four) tax forced implementation decided book; (five) tax check notice; (six) tax processing decided book; (seven) tax administrative punishment decided book; (eight) administrative reconsideration decided book; (nine) other tax instruments.     Nineth chapter supplementary articles article 108th of tax collection and management law and these rules, the term "upper" and "lower" and "days", "expires" are included in this figure.     109th of tax collection and management law and the last day of the time limit provided for in these rules are statutory holidays, to leave the day after the date for the last day of the term; 3rd consecutive above within the time limit of statutory holidays, vacation days will be rescheduled.     110th 30th article provisions of tax collection and management law withholding, collection of fees, under budgetary management, by the tax authorities in accordance with provisions of laws and administrative regulations to withholding.     111th taxpayer or withholding agent appoint a tax agent to handle the tax affairs of the approach by the State administration of taxation.     112th cultivated land usage tax and deed tax, agricultural tax, animal husbandry tax collection and administration in accordance with the relevant provisions of the State Council. 113th these rules come into force on October 15, 2002.  On August 4, 1993, issued by the State Council of the People's Republic of China implementation rules of tax collection and management law repealed at the same time.

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