纳税人未按照前款规定期限缴纳税款的，扣缴义务人未按照前款规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。

 Where a taxpayer fails to pay tax within the time limit as prescribed in the preceding Paragraph or a withholding agent fails to remit tax within the time limit as prescribed in the preceding Paragraph, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default

第二十一条纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。

Article 21 A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations

减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批；地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规规定，擅自作出的减税、免税决定无效。

 Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations. The decisions on tax reduction or exemption made by the people's governments at various local levels, the competent departments of the people's governments at various levels, entities or individuals without authorization in violation of the law or the administrative regulations shall be null and void

第二十二条税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。

Article 22 When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers

第二十三条纳税人有下列情形之一的，税务机关有权核定其应纳税额：

Article 23 In the event that one of the following circumstances should arise in respect of a taxpayer, the tax authorities shall have the right to assess the amount of tax payable by the taxpayer:

（一）依照本法规定可以不设置帐簿的；

 (1) accounting books are, in accordance with this Law, not kept;

（二）依照本法规定应当设置但未设置帐簿的；

 (2) accounting books are required to be kept by this Law but have not been kept;

（三）虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查帐的；

 (3) although accounting books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit

（四）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的。

 (4) a taxpayer who is obligated to pay tax fails to go through tax filing procedures within a prescribed time limit and, after having been ordered by the tax authorities to file tax returns within the prescribed time limit, still fails to file the tax returns within the prescribed time limit

第二十四条企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用；不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的收入或者所得额的，税务机关有权进行合理调整。

 Article 24 The receipt or payment of charges or fees in business transactions between an enterprise or institutions or sites engaged in production or business operations established in China by a foreign enterprise, and its associated enterprises, shall be made at arm's length prices. Where the receipt or payment of charges or fees is not made at arm's length prices and results in a reduction of the taxable income, the tax authorities shall have the right to make reasonable adjustments

第二十五条对未取得营业执照从事经营的单位或者个人，除由工商行政管理机关依法处理外，由税务机关核定其应纳税额，责令缴纳；不缴纳的，税务机关可以扣押其价值相当于应纳税款的商品、货物。扣押后缴纳应纳税款的，税务机关必须立即解除扣押，并归还所扣押的商品、货物；扣押后仍不缴纳应纳税款的，经县以上税务局（分局）局长批准，拍卖所扣押的商品、货物，以拍卖所得抵缴税款。

Article 25 Where an entity or individual engages in business operations without a business licence, the case shall be handled by the Administration for Industry and Commerce in accordance with the law. In addition, the tax authorities shall assess the amount of tax payable by the entity or individual and order the same to make the tax payments. Should the entity or individual refuse to make the tax payments, the tax authorities may impound commodities or goods, the value of which is equivalent to the amount of tax payable. If the amount of tax payable is paid after the goods or commodities have been impounded, the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual. If the amount of tax payable is still not paid after the impound, the commodities or goods which have been impounded may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, be sold by auction and the proceeds from the auction may be used to make good the amount of tax payable

第二十六条税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期之前，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保，经县以上税务局（分局）局长批准，税务机关可以采取下列税收保全措施：

 Article 26 Where the tax authorities have grounds for deeming that a taxpayer engaged in production or business operations has evaded taxes, the tax authorities may, prior to the prescribed date of the tax payment, order the taxpayer to pay the tax payable within the prescribed time limit. In the event that the tax authorities discover that there are evidences that the taxpayer has transferred or concealed its taxable commodities, goods and other property, or taxable income within the prescribed time limit, the tax authorities may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to provide a guaranty for tax payment, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau there of) above the county level, implement the following measures for retaining tax revenue:

（一）书面通知纳税人开户银行或者其他金融机构暂停支付纳税人的金额相当于应纳税款的存款；

 (1) notify in writing the banks or other financial institutions with which the taxpayer has opened an account to stop payment from the taxpayer's deposits of an amount equivalent to the amount of tax payable on a temporary basis

（二）扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。

 (2) impound or seal up the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable

纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可以书面通知纳税人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款，或者拍卖所扣押、查封的商品、货物或者其他财产，以拍卖所得抵缴税款。

 In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately lift the conditions for retaining tax revenue. Should the taxpayer fail to make the tax payments at the expiration of the time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau thereof) above the county level, notify in writing the banks or other financial in

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