姚明翻译中华人民共和国税收征收管理法2001(英文版)Law of the PRC on the Administration

2021年1月19日发(作者：tax)
烟台大学法学院

法律硕士张川方

中华人民共和国税收征收管理法

Law of the PRC on the Administration of Tax Collection

No. 49 Order of the President of the PRC


The Law of the PRC on the Administration of Tax Collection, the amendment of which adopted
at the 21
st
Meeting of the Standing Committee of the Ninth National People
’
s Congress of the PRC
on April 28
th
, 2001, is hereby promulgated and shall go into effect as of May 1
st
, 2001.
Jiang Zemin, President of the PRC
April 28
th
, 2001

Law of the PRC on the Administration of Tax Collection
(Adopted
at
the
27
th

Meeting
of
the
Standing
Committee
of
the
Seventh
National
People's
Congress on September 4
th
, 1992
Amended
in
accordance
with
the
Decision
on
Amending
the
Law
of
the
People's
Republic
of
China
on
the
Administration
of
Tax
Collection
made
at

the
12th
Meeting
of
the
Standing
Committee of the Eighth National People's Congress on February 28
th
, 1995
Revised at the 21
st
Meeting of the Standing Committee of the Ninth National People's Congress
on April 28, 2001)

C-I General Provisions
Article 1
This
Law
is
enacted
for
the
purpose
of
strengthening
the
administration
of
tax
collection,
standardizing
tax

collection
and

payment(
税收征收和缴纳
)
,
ensuring
the
tax
revenue(
税收收入
)

of
the State, protecting the legitimate rights
and interests of taxpayers and
promoting economic and
social development.

Article 2

The administration of tax collection in respect of all taxes to be collected by the
tax authorities(
税
务机关
)
in accordance with law shall be governed by this Law.

Article 3

(1) The
imposition(
开征
)
of tax, the
cessation(
停征
)
thereof, tax reduction, tax exemption,
refund
of
tax(
退税
)
and
payment
of
delinquent
tax(
补税
)
shall
be
governed
by
the
provisions
of
relevant
laws; where the State Council is authorized by law to formulate relevant regulations, the provisions
of relevant administrative regulations formulated by the State Council shall apply.
(2) No organs, units or individuals may, in violation of laws or administrative regulations, make

without
authorization(
擅自
)
decisions
regarding
the
imposition
of
tax,
the
cessation
thereof,
tax
reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is
in contravention with(
相抵触
)
laws or administrative regulations governing tax collection.

Article 4
(1)
Units
and
individuals
that
are
obligated
to
pay
tax
as
prescribed
by
laws
or
administrative
regulations are
taxpayers(
纳税人
)
.
(2) Units and individuals that are obligated to
withhold and remit tax(
代扣代缴税款
)
or
collect and
remit
tax(
代收代缴税款
)
as
prescribed
by
laws
or
administrative
regulations
are
withholding
agents(
扣缴义务人
)
.
(3) Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax
in accordance with the provisions of relevant laws or administrative regulations.

Article 5

(1)
The
competent
department
for
taxation(
税务主管部门
)
under
the
State
Council
shall
be
in
charge of the administration of tax collection throughout the country. The
national tax bureaus(
国家
税务局
)
and the
local tax bureaus(
地方税务局
)in various places(
各地
)
shall administer tax collection
respectively
within the limits(
税收征收管理范围
)
set by the State Council.
(2) The local people's governments at various levels shall
strengthen their leadership over(
加强领
导
)
or
coordination
of
the
administration
of
tax
collection
within
their
respective
administrative
regions(
行政区域
)
,
and
support

the
tax
authorities
in
performing
out(
支持执行
)
their
duties
in
accordance
with
law,
calculating
the
amounts
of
taxes
to
be
paid
according
to
the
statutory
tax
rates(
法定税率
)
and collecting taxes in accordance with law.
(3) The departments and units concerned shall support and assist the tax authorities in
performing
their duties(
执行职务
)
in accordance with law.
(4) No units or individuals may
obstruct
the tax authorities
from(
阻挠
)
performing their duties in
accordance with law.

Article 6

(1)
The
State,

in
a
planned
way(
有计划地
)
,
equips
the
tax
authorities
at
various
levels
with

modern
information
technology(
现代信息技术
)
,
enhances
the
modernization
of
the
information
system
for
administration
of
tax
collection,
and
establishes
and
perfects
an
information-sharing
system(
信
息
共
享
制
度
)

among
tax
authorities
and
other
administrative
departments
of
the
governments.
(2) Taxpayers, withholding agents and other units concerned shall,
in accordance with relevant
State regulations(
按照国家有关规定
)
, provide the tax authorities with truthful information relating to
the payment, or withholding and remittance, or collection and remittance of tax.

Article 7
The
tax
authorities
shall
extensively
disseminate(
广
泛
宣
传
)
the
laws
and
administrative
regulations on tax collection,
popularize(
普及
)
knowledge about payment of tax, and
provide free of
charge(
无偿提供
)
the taxpayers with
counseling(
咨询服务
)
relating to payment of tax.

Article 8
(1) Taxpayers and withholding agents shall have the right to
approach
the tax authorities
for
(
向…
了解
)provisions of the State laws and administrative regulations on tax collection and information
relating to
the

procedures for payment of tax(
纳税程序
)
.
(2) Taxpayers and withholding agents shall have the right to request the tax authorities to
keep
their information confidential(
保密
)
. The tax authorities shall do so in accordance with law.
(3)
Taxpayers
shall,
in
accordance
with
law,
have
the
right
to
apply
for
tax
reduction,
tax
exemption and refund of tax.
(4) With regard to the decisions made by tax authorities, taxpayers and withholding agents shall
have the right to
argue their cases(
陈述
)
and
defend themselves(
申辩
)
; they shall, in accordance with
law, have the right to apply for administrative reconsideration,
bring administrative proceedings(
提
起行政诉讼
)
, and request State compensation, etc.
(5) Taxpayers and withholding agents shall have the right to
accuse
tax authorities and their staff
members of their violations
of(
控告
)
laws and disciplines and
report
(
检举
) such violations.

Article 9

(1)
The
tax
authorities
shall
enhance
the
level
of
their
contingents(
加强队伍建设
)
,
in
order
to
improve the political and professional quality of their staff members.
(2)
The
tax
authorities
and
their
staff
members
shall
implement
laws
impartially(
秉公执法
)
,
devote themselves to their duties(
忠于职守
)
, be honest and upright,
treat people politely(
礼貌待人
)
,
serve
people
with
civility(
文明服务
)
,
respect
and
protect
the
rights
of
taxpayers
and
withholding
agents and, in accordance with law,
accept supervision(
接受监督
)
.
(3)
No
staff
members
of
tax
authorities
may

ask
for
or
accept
bribes(
索贿受贿
)
,
engage
in
malpractices for personal gains, neglect their duties, or
fail to collect(
不征
)
, or
undercollect(
少征
)
the

tax
payable(
应征税款
)
;
nor
may
they
abuse
their
power
to
overcollect(
多征
)

tax
or
deliberately
create difficulties for(
故意刁难
)
taxpayers or withholding agents.

Article 10

(1) The tax authorities at various levels shall establish and perfect a system for
internal restriction
and supervision(
内部制约和监督管理
)
.
(2) The tax authorities at a higher level shall, in accordance with law, exercise supervision over
the
law-enforcement activities(
执法活动
)
conducted by the tax authorities at a lower level.
(3)
The
tax
authorities
at
various
levels
shall
conduct
supervision
over
and
inspection
of
the
implementation
of
laws
and
administrative
regulations
and
the
observance
of
the
norms
for
incorruptibility and self- discipline(
廉洁自律准则
)
by their staff members.

Article 11
The functions of the staff members of the tax authorities in charge of tax collection, management,
internal
checking(
稽查
)
or
administrative
reconsideration
shall
be
explicitly
defined(
职责应当明
确
)
and shall be separate from each other and
mutually restrained(
相互制约的
)
.

Article 12
The staff members of tax authorities who, in collecting taxes or investigating and handling
cases
of
violation
of
laws
on
tax
collection(
税收违法案件
)
,
have
an
interest
with
the
taxpayers
or
withholding agents or the said cases, shall withdraw.

Article 13
Any
unit
or
individual
shall
have
the
right
to
report
violations
of
the
laws
and
administrative
regulations on tax collection. The
organs
receiving such reports
responsible for investigating and
handling the cases shall
maintain confidentiality in respect of the
reporter(
为检举人保密
)
. The tax
authorities
concerned
shall
grant
the
reporter
rewards(
对检举人给予奖励
)

in
accordance
with
relevant regulations.

Article 14

The
“
tax authorities
”
mentioned in this Law refers to the tax bureaus at various levels and
their
sub-bureaus(
税务分局
),
and the
tax stations(
税务所
)
as well as the
tax institutions(
税务机构
)
which are
established in accordance with the regulations of the State Council and are publicly announced.

C-II Tax Administration
Section 1 Tax Registration
Article 15

(1)
Enterprises,
the
branches
and
the
sites
engaged
in
production
or
operation(
生
产
、
经
营
)
established by enterprises in other places, individual industrial and commercial households and
institutions
engaged
in
production
or
operation
(hereinafter
referred
to
as
taxpayers
engaged
in
production
or
operation)
shall,
within
30
days
from
the
date
the

business
license(
生产、经营
)

is
obtained,
apply
to

the
tax
authorities
for(
申报办理
)
tax
registration
by
presenting
the
relevant
documents(
持有关证件
)
. The tax authorities shall, within 30 days from the date the application is
received, issue
a tax registration certificate(
税务登记证件
)
upon examination and verification of the
documents.
(2) The administrative organs for industry and commerce shall
keep the tax authorities

regularly
informed(
定期向税务机关通报
)
of their handling of registration and
issuing
of business licenses
upon
verification(
核发
)
.
(3) The
items
for tax registration
(
税务登记范围
)
by taxpayers and withholding agents other than
those
specified
in
the
first
paragraph
of
this
Article
and
the
measures
in
this
regard
shall
be
formulated by the State Council.

Article 16

When a taxpayer engaged in production or business operation
intends to make any change(
发生变
化
)
in
the
items
of
tax
registration,
he
shall,
within
30
days
from
the
date
he
completes
the
formalities for such change in the
business registration(
营业登记
)
with
the administrative organ for
industry and commerce(
工商行政管理机关
)
or before he submits to the said organ an application for
cancellation of business registration, apply to the tax authorities for the change in or cancellation of
tax registration by presenting the relevant documents.

Article 17
(1)
Taxpayers
engaged
in
production
or
business
operation
shall,
in
accordance
with
relevant
State regulations and by presenting the tax registration certificate, open
a basic deposit account(
基本
存款帐户
)
and other deposit accounts in a bank or other financial institution and shall report all the
account numbers to the tax authorities.
(2) The bank and other financial institution shall record in the accounts of the taxpayer engaged
in production or business operation the number of his tax registration certificate, and
vice versa(
反
向记录
)
.
(3)
Where
the
tax
authorities,
in
accordance
with
law,
inquire
about(
查询
)
the
accounts
of
a
taxpayer engaged in production or business operation, the bank or other financial institution shall
provide assistance(
予以协助
)
.

Article 18
Use
of
tax
registration
certificates
by
taxpayers
shall
be
governed
by
the
relevant
regulations
formulated by the competent department for taxation under the State Council. No tax registration
certificate may
be
lent, altered, destroyed,
traded(
买卖
)
or forged.

Section 2 Administration of Account Books and Vouchers
Article 19
Taxpayers and withholding agents shall, pursuant to the relevant laws, administrative regulations
and
regulations
of
the
competent
departments
for
finance
and
taxation
under
the
State
Council,
establish
account
books,
keep
accounts(
记帐
)
and
conduct
accounting(
进行核算
)
on
the
basis
of
legitimate and valid vouchers.

Article 20

(1) The
financial and accounting
system and
procedures(
财务、会计处理办法
)
and the
accounting
software(
会计核算软件
)
of taxpayers engaged in production or business operation shall be submitted
to the tax authorities for the record.
(2) Where the financial and accounting system or procedures of taxpayers or withholding agents
contravene
the
relevant
regulations
on
tax
collection
formulated
by
the
State
Council
or
the
departments
for
finance
and
taxation
under
the
State
Council,
the
tax
payable
(
应纳税款
),
the
tax
withheld
and
remitted
or

collected
and
remitted
shall
be
calculated
in
accordance
with
the
said
regulations.

Article 21

(1) The tax authorities are the competent departments in charge of invoices and are responsible
for
the
control
and
supervision(
管理和监督
)
over
the
printing,
purchasing(
领购
)
,
writing
out(
开具
)
,
obtaining, keeping and
handing in for cancellation(
缴销
)
thereof.
(2)
All
units
and
individuals
shall,
when
purchasing
or
selling
commodities,
providing
or
receiving business services(
接受经营服务
)
or engaging in other business operation, write out, use or
be given invoices in accordance with the relevant regulations.
(3) The measures for control of invoices shall be formulated by the State Council.

Article 22
(1)
The
special
invoices
for
value-added
tax(
增值税专用发票
)
shall
be
printed
by
enterprises
designated by the competent department for taxation under the State Council; other invoices shall,
pursuant
to
the
regulations
of
the
said
department,
be
printed
by
the
enterprises
designated
respectively
by
the
national
taxation
bureau
or
local
taxation
bureau
of
a
province,
autonomous
region or municipality directly under the Central Government.
(2) No enterprises that are not designated by the
taxation bureaus
(
税务局、机关
)as provided for in
the preceding paragraph may print invoices.

Article 23

The State shall, based on the need of administration of tax collection,
positively promote the wide
use

of
(
积极推广
)
tax- monitoring devices(
税控装置
)
. Taxpayers shall, in accordance with the relevant
regulations,
install
and
use
the
tax-monitoring
devices,
and
no
one
may
destroy
or,
without
authorization, alter(
擅自改动
)
such devices.

Article 24
(1) Taxpayers engaged in production or business operation and withholding agents shall preserve
their account books,
vouchers for the accounts(
记帐凭证
)
,
tax payment receipts(
完税凭证
)
and other
relevant information for a period as specified by the competent departments for finance and taxation
under the State Council.
(2)
No
account
books,
vouchers
for
the
accounts,
tax
payment
receipts
or
other
relevant
information may be forged, altered or,
without authorization, destroyed(
擅自损毁
)
.

Section 3 Tax Declaration
Article 25

(1) A taxpayer shall, within the time limit for and according to the items of
tax declaration(
纳税申
报
)
as
prescribed
by
laws
or
administrative
regulations,
or
as
determined by
the
tax
authorities
in
accordance
with
laws
or
administrative
regulations,
truthfully
complete
the
formalities
for
tax
declaration
(
办
理
纳
税申
报
)and
submit
the
tax
returns(
纳
税
申
报
表
)
,
financial
and
accounting
statements as well as other relevant information on tax payment
as required of the taxpayer(
要求纳
税人
)by
the tax authorities in light of the actual need.
(2)
A
withholding
agent
shall,
within
the
time
limit
for
and
according
to
the
items
of
tax
declaration
as
prescribed
by
laws
or
administrative
regulations,
or
as
determined
by
the
tax
authorities in accordance with laws or administrative regulations, submit truthful
statements on tax
withheld
and
remitted(
代扣代缴税款报告表
)
or
collected
and
remitted
as
well
as
other
relevant
information as required of the withholding agent by the tax authorities in light of the actual need.

Article 26

A taxpayer or withholding agent may directly go to the tax authorities to complete the formalities
for tax declaration or to submit statements on tax withheld and remitted or collected and remitted,
or,
in
accordance
with
regulations,
handle
the
declaration
or
submission
matters(
申报、报送事
项
)
mentioned above by mail,
electronic data transmission(
数据电文
)
or other means.

Article 27

(1)
Where
a
taxpayer
or
withholding
agent
is
unable
to
complete
the
formalities
for
tax
declaration or to submit statements on tax withheld and remitted or collected and remitted within
the prescribed time limit, the time limit may be extended
upon verification by the tax authorities(
经
税务机关核准
)
.
(2) Anyone who is permitted to handle the declaration or submission matters mentioned above
within
the
time
limit
extended
upon
verification
shall,
within
the
prescribed
time
limit
for
tax
payment,
prepay the tax(
预缴税款
)
on the basis of the amount of the tax he actually paid
for the last
period(
上期
)
or
the
amount
determined
by
the
tax
authorities
upon
assessment,
and
settle
the
payment
within
the
extended
time
limit

approved
upon
verification(
核准的延期
).
2012-11-12
21:12:13


C-III Tax Collection
Article 28

(1)
The
tax
authorities
shall
collect
tax
in
accordance
with
the
provisions
of
laws
or
administrative
regulations.
They
may
not,
in
violation
of
such
provisions,
impose,
cease
to
collect(
停
征
)
,
overcollect,
undercollect,
collect
in
advance,
postpone
the
collection
of,
or
apportion(
摊派
)
tax.
(2) The amount of agricultural tax
payable(
应纳的
)
shall
be assessed
(
核定
)in accordance with the
provisions of laws and administrative regulations. 2012-11-15 9:28:00

Article 29

No units or individuals may
engage in tax collection(
进行税款征收活动
)
, with the exception of the
tax
authorities,
the
staff
members
thereof
and
the
units
and
individuals
authorized
by
the
tax
authorities in accordance with laws and administrative regulations.

Article 30

(1) Withholding agents shall perform their obligations of
withholding or collecting(
代扣、代收
)

tax in accordance with the provisions of laws or administrative regulations. With respect to units or
individuals that
are not obligated to
withhold or collect tax
as prescribed(
没有规定负有…的义务
)
by
laws
or
administrative
regulations,
no
tax
authorities
may
request
them(
要求其
)

to
perform
such
obligations.
(2)
No
taxpayers
may
refuse
to
pay
tax
to
the
withholding
agents
when
they
perform
the
obligations of withholding or collecting tax in accordance with law. Where a taxpayer refuses to do
so,
the
withholding
agent
shall
promptly
report(
及时报告
)
the
matter
to
the
tax
authorities
for
disposition(
处理
)
.
(3)
The
tax
authorities
shall,
in
accordance
with
relevant
regulations,
pay
to(
付给
)
withholding
agents
service fees(
手续费
)
for withholding or collecting tax.

Article 31

(1) A taxpayer or withholding agent shall
pay or remit tax(
缴纳或者解缴税款
)
in compliance with
the
time
limit
as
prescribed
by
laws
or
administrative
regulations,
or
as
determined
by
the
tax
authorities in accordance with laws or administrative regulations.
(2)
Where
a
taxpayer
is
unable
to
pay
tax
within
the
prescribed
time
limit
on
account
of(
由
于
)special difficulties(
因有特殊困难
)
, he may, upon approval by the national tax bureau or local tax
bureau of a province, autonomous region or municipality directly under the Central Government,
defer the payment of tax(
延期缴纳税款
)
for a maximum period of three months.

Article 32

Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified
time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay
or remit the tax within a fixed period of time,
impose a surcharge
(
加收附加费
)on a daily basis at the
rate
of
0.05%
of
the
amount
of
tax
in
arrears(
滞纳税款
)
,
from
the
date
the
tax
payment
is
defaulted(
滞纳税款之日
)
.

Article 33

(1) A taxpayer may, in accordance with laws or administrative regulations, apply in writing for
tax reduction or tax exemption.
(2) Applications for tax reduction or tax exemption shall be subject to examination and approval
by
the
examination
and
approval
authorities(
审查批准机关
)
for
tax
reduction
or
tax
exemption
specified
by
laws
or
administrative
regulations.
All
decisions
on
tax
reduction
or
tax
exemption
made in violation of laws or administrative regulations by the local people's governments at various
levels or the competent departments thereunder, or by units or individuals shall be
null and void(
无
效的
)
. No tax authorities may implement such decisions, and they shall report the matter to the tax
authorities at a higher level.

Article 34

When collecting tax, the tax authorities shall issue
tax payment receipts(
完税凭证
)
to taxpayers.
When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue
to them
receipts for withholding or collecting tax(
代扣、代收税款凭证
)
.

Article 35

If a taxpayer is under any of the following circumstances, the tax authorities shall have the power
to
assess(
核定
)
the amount of tax payable by him:
(a)
where
the
establishment
of
account
books
is
dispensed
with(
不设置
)
in
accordance
with
the
provisions of laws and administrative regulations;
(b)
where
account
books
are
required
to
be
established
by
the
provisions
of
laws
and
administrative regulations, but they are not established;
(c)
where
the
taxpayer

destroys
account
books
without
authorization
or
refuses
to
provide
information on tax payment(
纳税资料
)
;
(d)
where
account
books
are
established,
but
the
accounts
are
not
in
order(
帐目混乱
)
or
the
information on costs(
成本资料
)
,
income vouchers(
收入凭证
)
and expense vouchers are incomplete,
making it difficult to
check the books(
查帐
)
;
(e) where,
when the obligation to pay tax arises(
发生纳税义务
)
, the taxpayer fails to
complete the
formalities for tax declaration(
办理纳税申报
)
within the specified time limit and, after being ordered
by the tax authorities to make tax declaration within a fixed period of time, still fails to do so at the
expiration of the time limit; and
(f) where
the basis for assessing tax(
计税依据
)
declared by the taxpayer is
obviously on the low
side(
明显偏低的
)
and without
justifiable grounds(
正当理由
)
.
(2)
The
specific
procedures
and
measures(
程序和方法
)
for
the
tax
authorities
to
assess(
核定
)
the
amount of tax payable shall be formulated by the competent department for taxation under the State
Council.

Article 36

The
receipt or payment
(
收取或者支付
)of
money or charges(
价款、
费用
)
in
business transactions(
业
务往来
)

between
an
enterprise,
or
an
establishment
or
site(
机构、场所
)
engaged
in
production
or

business
operation(
经营
)
which
is
set
up
by
a
foreign
enterprise
in
China,
and
its
associated
enterprises(
关联企业
)
shall
be
made
in
the
same
manner
as
the
payment
or
receipt
of
money
or
charges in business transactions between independent enterprises. Where the payment or receipt of
money or charges is not made in the said manner and thus results in a reduction of the amount of
the
taxable revenue or income(
应纳税的收入或所得
)
, the tax authorities shall have the power to
make
reasonable adjustments.

Article 37
Where a taxpayer engaged in production or business operation or a taxpayer temporarily engaged
in
business
operation
fails
to
complete
the
formalities
for
tax
registration
in
accordance
with
regulations(
按照规定
)
, the tax authorities shall assess the amount of tax payable by him and order
him to
make the payment(
缴纳
);
if he fails to do so, the tax authorities may distrain the commodities
or goods of a value
equivalent to(
相当于
)
the amount of tax payable; if he pays the amount of tax
payable after the distraint, the tax authorities shall immediately
remove the distraint(
解除扣押
)
and
return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the
distraint, the commodities or goods distrained shall, upon approval of
the commissioner of the tax
bureau(
税务局局长
)

(or
sub- bureau)
at
or
above
the
county
level,
be
auctioned
or
sold
off
in
accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable.

Article 38

(1)
Where
the
tax
authorities

have
grounds
to
believe(
有根据认为
)
that
a
taxpayer
engaged
in
production
or
business
operation
commits
an
act
of
tax
evasion(
逃税
)
,
they
may,
prior
to
the
prescribed date of tax payment, order the taxpayer to pay the tax payable within a fixed period of
time. If, within the fixed period of time, the tax authorities discover
evident signs(
明显的迹象
)
that
the taxpayer is transferring or concealing the taxable commodities, goods or other property, or the
taxable income, they may order the taxpayer to
provide a guaranty for tax payment(
提供纳税担保
)
.
If the taxpayer is unable to do so, the tax authorities may, upon approval of the commissioner of the
tax bureau (or sub-bureau) at or above the county level, adopt the following
tax preservation(
税收保
全
)
measures:
(a) to notify in writing the bank or other financial institution
with which
the taxpayer has
opened
an
account(
到银行开户
)
to
freeze
the
taxpayer's
deposits
(
一个账户不够就多个
)to
the

tune(
调到
)
equivalent to the amount of tax payable; and
(b)
to
distrain
or
seal
up
the
taxpayer's
commodities,
goods
or
other
property
to
the
value
equivalent to the amount of tax payable.
(2) Where the taxpayer makes the tax payment within the fixed period of time prescribed in the
preceding paragraph, the tax authorities shall immediately
lift the tax preservation measures(
解除税
收保全措施
)
. Where the taxpayer fails to do so at the expiration of the fixed period of time, the tax
authorities may, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above
the county level, notify in writing the bank or other financial institution with which the taxpayer has
opened an account to
withhold and remit(
扣缴
)
the amount of tax payable from the taxpayer's frozen
deposits, or, in accordance with law, auction or sell off the commodities, goods or other property
distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.
(3) The house or
articles for use(
用品
)
which are necessary for the daily life of an individual and
the
family
members
he
supports
shall
not
be
subjected
to(
在…范围之内
)

the
tax
preservation
measures.

Article 39

Where a taxpayer makes the tax payment within the fixed period of time, while the tax authorities
fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests
of the taxpayer, the tax authorities shall
be liable for compensation(
承担赔偿责任
)
.

Article 40

(1) Where a taxpayer engaged in production or business operation or a withholding agent fails to
pay
or
remit
tax(
解缴税款
)
within
the
prescribed
time
limit,
or
a
tax
payment
guarantor(
纳税担保
人
)
fails
to
pay
the
guaranteed
amount
of
tax
within
the
prescribed
time
limit,
the
tax
authorities
shall order him to pay the tax within a fixed period of time. Where he still fails to pay the tax
at the
expiration
of
the
fixed
period
of
time(
逾期
)
,
the
tax
authorities
may,
upon
approval
of
the
commissioner of the tax bureau (or sub-bureau) at or above the county level, adopt the following
compulsory enforcement measures(
强制执行措施
)
:
(a)
to
notify
in
writing
the
bank
or
other
financial
institution
with
which
the
taxpayer,
withholding agent or tax payment guarantor
has opened an account to
withhold and remit
the tax
from his deposits(
从其存款中扣缴
);

(b) to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or
other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent
to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax.
(2) When executing the compulsory enforcement measures, the tax authorities shall
do so at the
same
time(
同时强制执行
)
with
regard
to
the
surcharge(
滞纳金
)
which
is
unpaid
by
the
taxpayer,
withholding agent or tax payment guarantor mentioned in the preceding paragraph.
(3) The house and articles for use which are necessary for the daily life of an individual and the
family members(
家属
)
he supports shall not be subjected to the compulsory enforcement measures.
2012-11-17 18:09:46

Article 41

No units or individuals other than
the statutory tax authorities(
法定的税务机关
)
may exercise the
power
to
adopt
tax
preservation
measures
or
compulsory
enforcement
measures
provided
for
in
Article 37, 38 and 40 of this Law.

Article 42
The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in
compliance with
the limits of power(
权限
)
and procedures prescribed by law, and they may not seal
up or distrain the house and articles for use which are necessary for the daily life of the taxpayer
himself and the family members he supports.

Article 43

Where
the
tax
authorities
abuse
their
powers
and,
in
violation
of
law,
adopt
tax
preservation
measures or compulsory enforcement measures, or
inappropriately adopt such measures(
采取措施不
当
)
, thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax
payment guarantors, the tax authorities shall be liable for compensation in accordance with law.

Article 44

Where
a
taxpayer or his
legal
representative, who
defaults on tax payment(
欠缴税款
),
needs
to
leave the territory(
出境
)
of China, he shall pay the amount of tax payable and the surcharge thereon
or provide a guaranty to the tax authorities before leaving the country. If neither the tax payable and
the
surcharge
thereon
are
paid,
nor
a
guaranty
is
provided,
the
tax
authorities
may
notify
the
authority for exit administration(
出境管理机关
)
to prevent him from leaving the country.

Article 45

(1)
Tax
collection
by
the
tax
authorities
shall
have
precedence
over(
优
先于
)unwarranted
claims
(
无担保债权
), except where otherwise provided for by law; where tax is defaulted before the
taxpayer
mortgages
or
pledges
his
property(
以其财产设定抵押、质押
)
or
before
the
taxpayer's
property
is
distrained(
财产被留置
)
,
tax
collection
shall
have
precedence
over
the
exercise
of
the
right of mortgage, pledge or lien.
(2) Where a taxpayer defaults on tax payment and at the same time he is fined or his unlawful
gains are to be confiscated upon decision by an administrative department, tax collection shall have
precedence over the fine and the confiscation of unlawful gains.
(3)
The
tax
authorities
shall

regularly
announce(
定期予以公告
)

the
taxes
defaulted
on
by
taxpayers.