中华人民共和国税收征收管理法

THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THEADM INISTRATION OF TAX COLLECTION

第一章总则

 CHAPTER 1 CENTRAL PROVISIONS

第一条为了加强税收征收管理，保障国家税收收入，保护纳税人的合法权益，制定本法。

Article 1 This law has been formulated with a view to strengthening the administration of tax collection, guaranteeing the tax revenue of the State and safeguarding the legitimate rights and interests of the taxpayers

第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。

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

第三条税收的开征、停征以及减税、免税、退税、补税，依照法律的规定执行；法律授权国务院规定的，依照国务院制定的行政法规的规定执行。

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

任何机关、单位和个人不得违反法律、行政法规的规定，擅自作出税收开征、停征以及减税、免税、退税、补税的决定。

 No governmental organs, entities or individuals may be permitted to make decisions without authorization regarding the collection of tax or the cessation there of, the reduction, exemption or refund of tax, or the payment of tax underpaid in violation of the law or the administrative regulations

第四条法律、行政法规规定负有纳税义务的单位和个人为纳税人。

Article 4 Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers

法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。

 Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents

纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。

 Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations

第五条国务院税务主管部门主管全国税收征收管理工作。

Article 5 The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country

地方各级人民政府应当加强对本行政区域内税收征收管理工作的领导，支持税务机关依法执行职务、完成税收征收任务。

 The local people's governments at various levels shall strengthen their leadership in the administration of tax collection within their jurisdictions and support the tax authorities in carrying out their duties and accomplishing their tasks of tax collection in accordance with the law

各有关部门和单位应当支持、协助税务机关依法执行职务。

 The various departments and entities concerned shall support and assist the tax authorities in carrying out their duties in accordance with the law

税务机关依法执行职务，任何单位和个人不得阻挠。

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

第六条税务人员必须秉公执法，忠于职守；不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税款；不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。

 Article 6 Tax officials must implement the law impartially and devote themselves to their duties. They shall not extort or take bribes, practice favouritism, commit malpractice, neglect their duties, or fail to collect or undercollect the amount of tax payable. Nor shall they abuse their powers to overcollect tax or deliberately create difficulties for taxpayers and withholding agents

第七条任何单位和个人都有权检举违反税收法律、行政法规的行为。税务机关应当为检举人保密，并按照规定给予奖励。

Article 7 Any entity or individual shall have the right to report any acts committed in violation of the law or the administrative regulations. The tax authorities shall maintain confidentiality in respect of the informants and grant them rewards in accordance with the relevant provisions

第八条本法所称税务机关是指各级税务局、税务分局和税务所。

Article 8 The "tax authorities" referred to in this Law means the tax bureaux at various levels and their subbureaux and tax stations

第二章税务管理

 CHAPTER II-TAX ADMINISTRATION

第一节税务登记

SECTION 1 -TAX REGISTRATION

第九条企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位（以下统称从事生产、经营的纳税人）自领取营业执照之日起三十日内，持有关证件，向税务机关申报办理税务登记。税务机关审核后发给税务登记证件。

Article 9 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. Upon examination and verification of the supporting documents, the tax authorities shall issue tax registration certificates

前款规定以外的纳税人办理税务登记的范围和办法，由国务院规定。

 The scope and methods for tax registration formalities which shall be carried out by taxpayers other than those as prescribed in the preceding Paragraph shall be formulated by the State Council

第十条从事生产、经营的纳税人，税务登记内容发生变化的，自工商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前，持有关证件向税务机关申报办理变更或者注销税务登记。

Article 10 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 after 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

第十一条纳税人按照国务院税务主管部门的规定使用税务登记证件。税务登记证件不得转借、涂改、损毁、买卖或者伪造。

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