第五十九条中华人民共和国同外国缔结的有关税收的条约、协定同本法有不同规定的，依照条约、协定的规定办理。

Article 59 In the case of a discrepancy between the provisions of the relevant tax treaties or agreements concluded between the People's Republic of China and foreign countries and the provisions of this Law, the relevant matters shall be handled in accordance with the treaties or agreements

第六十条本法施行前颁布的税收法律与本法有不同规定的，适用本法规定。

Article 60 In the case of a discrepancy between the provisions of the tax laws promulgated prior to the implementation of this Law and the provisions of this Law, the provisions of this Law shall apply

第六十一条国务院根据本法制定实施细则。

Article 61 The detailed rules and regulations for the implementation of this Law shall be formulated by the State Council in accordance with this Law

第六十二条本法自１９９３年１月１日起施行。１９８６年４月２１日国务院发布的《中华人民共和国税收征收管理暂行条例》同时废止。

Article 62 This Law shall come into force as of January 1, 1993. The "Interim Provisions of the People's Republic of China Concerning the Administration of Tax Collection" promulgated by the State Council on April 21, 1986 shall be superseded at the same time

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