第二节帐簿、凭证管理

 SECTION 2- ADMINISTRATION OF ACCOUNTING BOOKS AND SUPPORTINGVOU CHERS

第十二条从事生产、经营的纳税人、扣缴义务人按照国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。个体工商户确实不能设置帐簿的，经税务机关核准，可以不设置帐簿。

 Article 12 Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the State Council, keep records based on legitimate and valid vouchers and conduct accounting. Individual households, engaged in industry and commerce which are indeed unable to keep accounting books may keep no accounting books after approval by the tax authorities

第十三条从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法应当报送税务机关备案。

Article 13 The financial and accounting systems or methods of a taxpayer engaged in production or business operations shall be submitted to the tax authorities for their records

从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务院财政、税务主管部门有关税收的规定计算纳税。

 Where the financial and accounting systems or methods of a taxpayer engaged in production or business operations are contradictory to the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council, the calculation and payment of tax shall be conducted in accordance with the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council

第十四条增值税专用发票由国务院税务主管部门指定的企业印制；其他发票，按照国务院税务主管部门的规定，分别由省、自治区、直辖市国家税务局、地方税务局指定企业印制。

Article 14 Invoices must be printed by enterprises designated by the authorized tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government.

未经前款规定的税务机关指定，不得印制发票。

No enterprises are permitted to print invoices without authorization by the competent tax departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government

发票的管理办法由国务院规定。

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

第十五条从事生产、经营的纳税人、扣缴义务人必须按照国务院财政、税务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。

Article 15 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

帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。

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

第三节纳税申报

 SECTION 3- FILING TAX RETURNS

第十六条纳税人必须在法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限内办理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。

Article 16 Taxpayers must fulfil 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 prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations

扣缴义务人必须在法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限内报送代扣代缴、代收代缴税款报告表以及税务机关根据实际需要要求扣缴义务人报送的其他有关资料。

 Withholding agents must submit reporting schedules on taxes withheld and remitted or collected and remitted as well as other relevant information required by the tax authorities to be submitted by the withholding agents based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations

第十七条纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，经税务机关核准，可以延期申报。

Article 17 Where a taxpayer or withholding agent is unable to file tax returns or to 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

第三章税款征收

 CHAPTER III-TAX COLLECTION Article 18 The tax authorities shall collect tax in accordance with the law or the administrative regulations. They shall not collect, cease to collect, overcollect or undercollect tax in violation of the law or the administrative regulations

第十八条税务机关依照法律、行政法规的规定征收税款，不得违反法律、行政法规的规定开征、停征、多征或者少征税款。

Article 19 Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations. The tax authorities shall not impose any tax withholding or collection requirements on entities and individuals which are not obligated to withhold or collect tax in accordance with the law or the administrative regulations

第十九条扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人，税务机关不得要求其履行代扣、代收税款义务。

 A taxpayer shall not prevent a withholding agent from fulfilling its obligations of withholding or collecting tax in accordance with the law

扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action

税务机关按照规定付给扣缴义务人代扣、代收手续费。

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

第二十条纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的期限，缴纳或者解缴税款。纳税人因有特殊困难，不能按期缴纳税款的，经县以上税务局（分局）批准，可以延期缴纳税款，但最长不得超过三个月。

 Article 20 A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations. Where a taxpayer is unable to pay tax wit

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