税务机关罚款必须开付收据。

 Upon receipt of a fine, the tax authorities shall issue a receipt

第五十条以暴力、威胁方法阻碍税务人员依法执行职务的，依照刑法第一百五十七条的规定追究刑事责任；拒绝、阻碍税务人员依法执行职务未使用暴力、威胁方法的，由公安机关依照治安管理处罚条例的规定处罚。

Article 50 Where violence or menace is used to obstruct tax officials from performing their duties in accordance with the law, criminal liabilities shall be pursued in accordance with the provisions set forth in Article 157 of the Criminal Law. Where tax officials are refused or obstructed from performing their duties in accordance with the law but no violence or menace has been used, a punishment shall be imposed by the public security authorities pursuant to the provisions stipulated in the Law Concerning the Administration of Public Security and Punishments

第五十一条人民法院和税务机关的罚没收入，一律上缴国库。

Article 51 The People's Courts and the tax authorities shall turn over the gains from fines and confiscations they have received to the state treasury

第五十二条税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税人、扣缴义务人犯本法第四十条、第四十一条、第四十二条、第四十四条罪的，按照刑法关于共同犯罪的规定处罚；未构成犯罪的，给予行政处分。

Article 52 Where tax officials collude with taxpayers or withholding agents, or instigate or assist the same to commit the offenses specified in Article 40, 41, 42 and 44 of this Law, a punishment shall be imposed in accordance with the provisions regarding joint offenses stipulated in the Criminal Law. Where no offence is committed, administrative punishment shall be imposed

第五十三条税务人员利用职务上的便利，收受或者索取纳税人、扣缴义务人财物，构成犯罪的，按照受贿罪追究刑事责任；未构成犯罪的，给予行政处分。

Article 53 Where tax officials take advantage of their positions and powers to accept or extort the property of taxpayers or withholding agents, and such acts constitute an offence, criminal liabilities of the tax officials shall be investigated based on an offence of bribery. Where such acts do not constitute an offence, administrative sanctions shall be imposed on the tax officials

第五十四条税务人员玩忽职守，不征或者少征应征税款，致使国家税收遭受重大损失的，依照刑法第一百八十七条的规定追究刑事责任；未构成犯罪的，给予行政处分。

Article 54 Where tax officials neglect their duties and fail to collect or undercollect the correct amount of tax, causing enormous losses in the tax revenue of the State, criminal liabilities of the tax officials shall be investigated in accordance with the provisions set forth in Article 187 of the Criminal Law. Where such acts do not constitute an offence, administrative sanctions shall be imposed on the tax officials

税务人员滥用职权，故意刁难纳税人、扣缴义务人的，给予行政处分。

 Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall be subject to administrative sanctions

第五十五条违反法律、行政法规的规定，擅自决定税收的开征、停征或者减税、免税、退税、补税的，除依照本法规定撤捎其擅自作出的决定外，补征应征未征税款，退还不应征收而征收的税款，并由上级机关追究直接责任人员的行政责任。

 Article 55 Where decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, or the payment of tax underpaid have been made without authorization in violation of the law or the administrative regulations, the decisions so made shall be revoked in accordance with this Law. In addition, the amount of tax underpaid shall be collected and the amount of tax overcollected shall be refunded. The administrative liabilities of the officials directly responsible shall also be investigated by the authorities at a higher level

第五十六条纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金，然后可以在收到税务机关填发的缴款凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的，可以在接到复议决定书之日起十五日内向人民法院起诉。

Article 56 In the case of tax disputes with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations, and there after may, within 60 days from the date of receipt of a payment receipt from the tax authorities, apply to the tax authorities at a higher level for reconsideration. The tax authorities at a higher level shall, within 60 days from the date of receipt of the application for reconsideration, make a decision after reconsideration. In the case of objection to the decision made after reconsideration, legal proceedings may be instituted with the People's Court within 15 days from the date of receipt of the decision made after reconsideration

当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的，可以在接到处罚通知之日起或者税务机关采取强制执行措施、税收保全措施之日起十五日内向作出处罚决定或者采取强制执行措施、税收保全措施的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内向人民法院起诉。当事人也可以在接到处罚通知之日起或者税务机关采取强制执行措施、税收保全措施之日起十五日内直接向人民法院起诉。复议和诉讼期间，强制执行措施和税收保全措施不停止执行。

 Where a party concerned objects to a sanction decision made by the tax authorities or to the mandatory measures or measures for retaining tax revenue implemented by the same, it may, within 15 days from the date of receipt of the sanction notice or the date the tax authorities implement the mandatory measures or measures for retaining tax revenue, apply for a reconsideration to the authorities one level higher than the authorities which have made the sanction decision or implemented the mandatory measures or measures for retaining tax revenue. If the party concerned objects to the decision made upon reconsideration, it may, within 15 days from the date of receipt of the reconsideration decision, institute legal proceedings with the People's Court. Alternatively, the party concerned may, within 15 days from the date of receipt of the sanction notice or the date the tax authorities implement the mandatory measures or measures for retaining tax revenue, institute legal proceedings directly with the People's Court. In the course of making a reconsideration and instituting legal proceedings, the mandatory measures or measures for retaining tax revenue shall not cease to be implemented

当事人对税务机关的处罚决定逾期不申请复议也不向人民法院起诉、又不履行的，作出处罚决定的税务机关可以申请人民法院强制执行。

 If the party concerned neither applies for a reconsideration of the sanction decision made by the tax authorities and institutes legal proceedings with the People's Court within the prescribed time limit nor complies with the sanction decision, the tax authorities which have made the sanction decision may apply to the People's Court for mandatory enforcement of the decision

第六章附则

 CHAPTER VI-SUPPLEMENTARY PROVISIONS

第五十七条纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。

Article 57 A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its behalf

第五十八条农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。

Article 58 The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.

关税、船舶吨税及海关代征税收的征收管理，依照法律、行政法规的有关规定执行。

 The administration of collection of customs duty, shipping tax and taxes collected by the Customs on behalf of the tax authorities shall be implemented in accordance with the relevant provisions stipulated in the law or the administrative regulations

上一页  [1] [2] [3] [4] [5] [6] [7] [8] 下一页