采取税收保全措施不当，或者纳税人在限期内已缴纳税款，税务机关未立即解除税收保全措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责任。

 Where the legitimate interests of a taxpayer are jeopardised due to the implementation of inappropriate measures for retaining tax revenue or to the failure on the part of the tax authorities to lift the measures for retaining tax revenue immediately after the taxpayer has made the tax payments within the prescribed time limit, the tax authorities shall assume compensation responsibility for damages

第二十七条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局（分局）局长批准，税务机关可以采取下列强制执行措施：

 Article 27 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order them to pay the tax within a prescribed time limit. In the case of failure to pay the tax within the prescribed time limit, 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 mandatory enforcement measures:

（一）书面通知其开户银行或者其他金融机构从其存款中扣缴税款；

 (1) notify in writing the banks or other financial institutions with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from its deposits

（二）扣押、查封、拍卖其价值相当于应纳税款的商品、货物或者其他财产，以拍卖所得抵缴税款。

 (2) impound, seal up or sell by auction the commodities, goods, or other property of the taxpayer, withholding agent or tax payment guarantor, the value of which is equivalent to the amount of tax payable, and to use the proceeds from the auction to make good the amount of tax payable

税务机关采取强制执行措施时，对前款所列纳税人、扣缴义务人、纳税担保人未缴纳的滞纳金同时强制执行。

 At the same time as implementing the mandatory measures, the tax authorities shall implement the relevant mandatory measures to collect the fine on tax in arrears which has not been paid by the taxpayer, withholding agent or tax payment guarantor

第二十八条欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。未结清税款，又不提供担保的，税务机关可以通知出境管理机关阻止其出境。

Article 28 Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country. If the taxpayer neither settles the amount of tax payable nor provides a guaranty, the tax authorities may notify the authorities responsible for exit to prevent the taxpayer from leaving the country

第二十九条税务机关扣押商品、货物或者其他财产时，必须开付收据；查封商品、货物或者其他财产时，必须开付清单。

Article 29 When impounding commodities, goods or other property, the tax authorities must issue a receipt for the items impounded. When sealing up commodities, goods or other property, the tax authorities must write out a list of these items

第三十条纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起三年内发现的，可以向税务机关要求退还，税务机关查实后应当立即退还。

Article 30 After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer. Where a taxpayer discovers that it has paid an amount of tax in excess of the tax payable within three years from the date the tax payment has been made, it may claim a refund of the excess amount of tax from the tax authorities. Upon examination and verification of the case, the tax authorities shall immediately refund the excess amount of tax

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

 Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征；有特殊情况的，追征期可以延长到十年。

 Should a taxpayer or withholding agent fail to pay tax or underpay tax through its own faults, such as making an erroneous calculation, the tax authorities may, within three years, pursue the collection of the tax in arrears. If special circumstances exist, the period for pursuing the collection of the tax in arrears may be extended to ten years

第四章税务检查

 CHAPTER IV-TAX INSPECTION

第三十二条税务机关有权进行下列税务检查：

Article 32 The tax authorities shall have the right to conduct tax inspection as follows:

（一）检查纳税人的帐簿、记帐凭证、报表和有关资料，检查扣缴义务人代扣代缴、代收代缴税款帐簿、记帐凭证和有关资料；

 (1) to inspect a taxpayer's accounting books, supporting vouchers for the accounts, statements and the relevant information; to inspect a withholding agent's accounting books, supporting vouchers for the accounts and the relevant information in respect of the amount of tax withheld and remitted or collected and remitted

（二）到纳税人的生产、经营场所和货物存放地检查纳税人应纳税的商品、货物或者其他财产，检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况；

 (2) to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's places where production or business operations are conducted and places where goods are stored; to inspect a withholding agent's operational conditions in respect of the withholding and remittance of tax or the collection and remittance of tax

（三）责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税款有关的文件、证明材料和有关资料；

 (3) to order a taxpayer or withholding agent to furnish documents, evidentiary materials and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted

（四）询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；

 (4) to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted

（五）到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、邮寄应纳税商品、货物或者其他财产的有关单据、凭证和有关资料；

 (5) to inspect supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property transported by consignment or sent by post by a taxpayer at railway stations, docks, airports, enterprises engaged in postal services and the branches thereof

（六）经县以上税务局（分局）局长批准，凭全国统一格式的检查存款帐户许可证明，查核从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款帐户；查核从事生产、经营的纳税人的储蓄存款，须经银行县、市支行或者市分行的区办事处核对，指定所属储蓄所提供资料。

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