经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。

Whoever, after being ordered to make the registration and submission of the documents by the tax authority within a set period of time, fails again to complete the taxation registration or registration on modification, or fails again to submit the income tax declaration form, final accounting statements or the declaration form on income tax withheld to the tax organ after the expiration of the set period of time, is imposed a fine not exceeding 10,000 yuan; if the circumstances are serious, the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of Article 121 of the Criminal Law.

第二十四条扣缴义务人不履行本法规的扣缴义务，不扣或者少扣应扣税款的，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。

Article 24 A withholding agent that fails to execute its obligation to withhold as provided by this Law and fails to withhold or withhold an amount less than the amount that should be withheld is ordered by the tax organ to pay the amount that should be withheld but not withheld within a set period of time and may be imposed a fine not exceeding 100 per cent of the tax amount that should be withheld.

扣缴义务人未按规定的期限将已扣税款缴入国库的，由税务机关责令限期缴纳，可以处以五千元以下的罚款；逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。

A withholding agent that fails to turn over the tax withheld into the state treasury within the set period of time is ordered by the tax authority to turn over the tax within the set period of time and may be imposed a fine not exceeding 5,000 yuan; if the withholding agent fails again to turn over the tax withheld after the expiration of the set period of time, the tax authority shall pursue for the tax payment according to law and concurrently impose a fine not exceeding 10,000 yuan; if the circumstances are serious, the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of Article 121 of the Criminal Law.

第二十五条采取隐瞒、欺骗手段偷税的，或者未按本法规定的期限缴纳税款，经税务机关催缴，在规定的期限内仍不缴纳的，由税务机关追缴其应缴纳税款，并处以应补税款五倍以下的罚款；

Article 25 Whoever evades the tax by resorting to deception or concealment or fails to pay the tax within the specified time as provided by this Law and after the tax authority presses for the payment of the tax, fails again to make the tax payment within the specified time, is ordered by the tax authority to pay the tax payable therefrom and concurrently imposed a fine not exceeding five times the tax amount which should be paid;

情节严重的，依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。

if the circumstances are serious, the criminal responsibility of the legal representative and the person directly responsible shall be investigated in accordance with the provisions of Article 121 of the Criminal Law.

第二十六条外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。

Article 26 In case an enterprise with foreign investment, foreign enterprise or withholding agent has a dispute over the tax with the tax authority, it must pay the tax first in accordance with the provisions and then may, within 60 days after receiving the certificate of tax payment issued by the tax organ, apply to the tax authority at the next higher level for reconsideration.

上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。

The tax authority at the next higher level shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.

对复议决定不服的，可在接到复议决定之日起十五日内向人民法院起诉。

 Whoever does not agree with the reconsideration decision may, within 15 days after receiving the reconsideration decision, file a suit in a people's court.

当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；

A party concerned who does not agree with a penalty decision made by the tax authority may, within 15 days after receiving the notice of penalty, apply for reconsideration to the next higher tax authority of the tax authority which makes the penalty decision;

对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。

 if the party doe still not agree with the reconsideration decision, it may, within 15 days after receiving the reconsideration decision, file a suit in a people's court.

当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。

 A party concerned also may, within 15 days after receiving a notice of penalty, directly file a suit in a people's court.

当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。

 In the event of a party concerned failing both to apply for a reconsideration or to file a suit in a people's court within a specified time and to comply with a penalty decision, the tax authority which makes the penalty decision may apply to a people's court for enforcement.

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