第三十三条纳税人、扣缴义务人必须接受税务机关依法进行的税务检查，如实反映情况，提供有关资料，不得拒绝、隐瞒。

Article 33 A taxpayer or withholding agent must subject itself to the tax inspection conducted by the tax authorities in accordance with the law, report the circumstances accurately and provide the relevant information, and shall not refuse to cooperate or conceal any facts

第三十四条税务机关依法进行税务检查时，有关部门和单位应当支持、协助，向税务机关如实反映纳税人、扣缴义务人和其他当事人的与纳税或者代扣代缴、代收代缴税款有关的情况，提供有关资料及证明材料。

 Article 34 When the tax authorities conduct tax inspection in accordance with the law, the relevant departments and units shall provide support and assistance and accurately report the circumstances of taxpayers, withholding agents and other parties concerned in respect of the payment of tax and the amount of tax withheld and remitted or collected and remitted, and furnish the relevant information and evidentiary materials

第三十五条税务机关调查税务违法案件时，对与案件有关的情况和资料，可以记录、录音、录像、照像和复制。

Article 35 When investigating a tax case in violation of the law, the tax authorities may record, tape-record, video-tape, photograph and reproduce the relevant circumstances and information in respect of the case

第三十六条税务机关派出的人员进行税务检查时，应当出示税务检查证件，并有责任为被检查人保守秘密。

Article 36 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection identity cards and shall be responsible for maintaining confidentiality for the persons under investigation

第五章法律责任

 CHAPTER V-LEGAL LIABILITIES

第三十七条纳税人有下列行为之一的，由税务机关责令限期改正，逾期不改正的，可以处以二千元以下的罚款；情节严重的，处以二千元以上一万元以下的罚款：

Article 37 The tax authorities shall order a taxpayer to remedy any of the following acts committed by the taxpayer within a time limit. Should the taxpayer fail to remedy it within the time limit, the tax authorities may impose a fine of not more than Renminbi 2000 Yuan on the taxpayer. If the case is serious, the tax authorities may impose a fine of an amount from Renminbi 2000 Yuan to Renminbi 10000 Yuan on the taxpayer

（一）未按照规定的期限申报办理税务登记、变更或者注销登记的；

 (1) failure to apply for tax registration, change or cancellation of tax registration within a prescribed time limit;

（二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的；

 (2) failure to keep or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;

（三）未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关备查的。

 (3) failure to furnish reports on the financial and accounting systems or the financial and accounting methods to the tax authorities for possible reference use in accordance with the relevant provisions

第三十八条扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的，由税务机关责令限期改正，逾期不改正的，可以处以二千元以下的罚款；情节严重的，处以二千元以上五千元以下的罚款。

Article 38 Where a withholding agent fails to keep and maintain accounting books for the tax withheld and remitted or collected and remitted, or to maintain supporting vouchers for the accounts and the relevant information in respect of the tax withheld and remitted or collected and remitted in accordance with the relevant provisions, the tax authorities shall order the withholding agent to remedy the situation within a time limit. Should the withholding agent fail to remedy the situation within the time limit, the tax authorities may impose a fine of not more than Renminbi 2000 Yuan on the withholding agent. If the case is serious, the tax authorities may impose a fine of an amount from Renminbi 2000 Yuan to Renminbi 5000 Yuan on the withholding agent

第三十九条纳税人未按照规定的期限办理纳税申报的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表的，由税务机关责令限期改正，可以处以二千元以下的罚款；逾期不改正的，可以处以二千元以上一万元以下的罚款。

Article 39 Where a taxpayer fails to fulfil tax filing requirements within a prescribed time limit or a withholding agent fails to furnish reporting schedules on the tax withheld and remitted or collected and remitted to the tax authorities within a prescribed time limit, the tax authorities shall order the taxpayer or withholding agent to remedy the situation within the prescribed time limit and may impose a fine of not more than Renminbi 2000 Yuan on the taxpayer or withholding agent. Should the taxpayer or withholding agent fail to remedy the situation within the prescribed time limit, the tax authorities may impose a fine of over Renminbi 2000 Yuan but under Renminbi 10000 Yuan on the taxpayer or withholding agent

第四十条纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚又偷税的，除由税务机关追缴其偷税款外，依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚；偷税数额不满一万元或者偷税数额占应纳税额不到百分之十的，由税务机关追缴其偷税款，处以偷税数额五倍以下的罚款。

 Article 40 "Evasion of tax" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns. Where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over Renminbi 10000 Yuan, or where the taxpayer evades tax again after having been subject to administrative punishment imposed by the tax authorities twice as a result of tax evasion, the tax authorities shall, in addition to pursuing the payment of tax which has been evaded by the taxpayer, impose a punishment on the taxpayer in accordance with the provisions set forth in Article 1 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax evaded is under Renminbi 10000 Yuan or accounts for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the tax evaded and impose a fine of not more than five times the amount of tax evaded

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚；数额不满一万元或者数额占应缴税额不到百分之十的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍以下的罚款。

 Where a withholding agent fails to pay or underpays the tax which has been withheld or collected through the adoption of the means as specified in the preceding Paragraph, and where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over Renminbi 10000 Yuan, a punishment shall be imposed on the withholding agent in accordance with the provisions stipulated in Article 1 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax evaded is under Renminbi 10000 Yuan or accounts for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine o

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