Chapter IV Tax
Inspection1
Article 32 The tax authorities shall have the power to conduct the following tax inspections2：
（1） To inspect a taxpayer3's accounting4 books， vouchers5 for the accounts， statements and relevant information； to inspect a withholding7 agent's accounting books， vouchers for the accounts and relevant information in respect of the amount of tax withheld8 and remitted10 or collected and remitted；
（2） To inspect a taxpayer's taxable commodities， goods or other property at the taxpayer's sites where production or business operations are conducted and places where goods are stored； to inspect a withholding agent's operational conditions relating to the withholding and remittance11 of tax or the collection and remittance of tax；
（3） To order a taxpayer or withholding agent to furnish documents， evidentiary materials and information pertaining12 to the payment of tax or the amount of tax withheld and remitted or collected and remitted；
（4） To make inquiries13 of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted；
（5） To inspect， at railway stations， docks， airports， postal14 enterprises and their branches， supporting documents， vouchers and information pertaining to the taxable commodities， goods or other property which a taxpayer has delivered for carriage or sent by post；
（6） Upon approval of the commissioner15 of a tax bureau （or sub-bureau） at or above the county level， to examine and verify the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution， on the strength of a permit， which is of a nationally unified16 form， for the inspection of deposit accounts. The examination and verification of the savings17 deposits of a taxpayer engaged in production or business operations shall be subject to the review by a county sub-branch or a municipal （at the county level） sub-branch of a bank or a district office of a municipal branch of a bank， which shall designate a subordinate savings office to provide the relevant information.
Article 33 A taxpayer or withholding agent must subject itself to tax inspections conducted by the tax authorities in accordance with law， report the particulars truthfully and provide relevant information， and shall not refuse to be inspected or conceal18 any facts.
Article 34 When the tax authorities conduct tax inspections in accordance with law， the departments and units concerned shall give support and assistance， truthfully report the particulars of taxpayers19， 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 to the tax authorities.
Article 35 The tax authorities may， when investigating a case concerning violation20 of any tax laws or regulations， make notes， tape-recordings， video-recordings， photographings and duplications of the relevant particulars and information pertaining to the case.
Article 36 When conducting tax inspections， the officials sent by the tax authorities shall produce tax inspection certificates and shall have the duty to keep confidentiality21 for the persons under inspection.
Chapter V Legal Responsibilities
Article 37 Where a taxpayer has committed any of the following acts， the tax authorities shall order it to rectify22 within a fixed23 period of time. Those failing to rectify upon expiration24 of the period may be punished by the tax authorities with a fine of not more than 2，000 yuan， if the circumstances are serious， with a fine of not less than 2，000 yuan but not more than 10，000 yuan.
（1） Failure to apply for tax registration25， change or cancellation26 of tax registration within the prescribed time limit；
（2） Failure to establish and take care of the accounting books， or to take care of the vouchers for the accounts and the relevant information in accordance with relevant regulations；
（3） Failure to furnish reports on the financial and accounting systems or the financial and accounting procedures to the tax authorities for record in accordance with relevant regulations.
Article 38 Where a withholding agent has failed to establish and take care of the accounting books for the tax withheld and remitted or collected and remitted， or to take care of the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted， in accordance with relevant regulations， the tax authorities shall order it to rectify within a fixed period of time. Those failing to rectify upon expiration of the period maybe punished by the tax authorities with a fine of not more than 2，000 yuan， if the circumstances are serious， with a fine of not less than 2，000 yuan but not more than 5，000 yuan.
Article 39 Where a taxpayer has failed to go through formalities for tax declaration within a prescribed time limit or a with holding agent has failed to furnish statements 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 rectify within a fixed period of time and may impose a fine of not more than 2，000 yuan. Those failing to rectify upon expiration of the period may be punished with a fine of not less than 2，000 yuan but not more than 10，000 yuan.
Article 40 “Tax evasion27” means that a taxpayer fails to pay， or underpays the amount of tax payable28 by means of forging， altering， concealing29 or destroying without authorization30 accounting books or vouchers for the accounts， or overstating expenses or omitting or understating incomes in accounting books， or filing false tax returns. Where the amount of tax evaded31 accounts for more than ten percent of the amount of tax payable and is over 10.000 yuan， or where the taxpayer commits tax evasion again after having been twice subjected to administrative32 sanctions by the tax authorities for 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 in Article 1 of the Supplementary33 Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of tax evaded is under 10，000 yuan or accounts for less 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.
Where a withholding agent fails to pay， or underpays the tax which has been withheld or collected by means specified34 in the preceding paragraph， and where the amount in question accounts for not less than ten percent of the amount of tax payable and is over 10，000 yuan， the withholding agent shall be punished in accordance with the provisions in Article 1 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount in question is under 10，000 yuan or accounts for less than ten percent of the amount of tax payable， the tax authorities shall pursue the payment of the amount of tax the with holding agent has failed to pay or has underpaid and impose a fine of not more than five times the amount of tax which has not been paid or has been underpaid.
Article 41 Where a taxpayer that has not paid the tax due adopts the means of transferring or concealing its property， thus resulting in the tax authorities' inability to pursue the payment of the tax in arrears35， and where the amount in question is over 10，000 yuan， the tax authorities shall， in addition to pursuing the payment of the tax in arrears， impose a punishment on the taxpayer in accordance with the provisions in Article 2 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount in question is less than 10，000 yuan， the tax authorities shall pursue the payment of the tax in arrears， and impose a fine of not more than five times the amount of tax in arrears.
Article 42 Where an enterprise or institution has committed an illegal act specified in Article 40 or 41 of this Law and where such act constitutes a crime， the tax authorities shall impose a punishment in accordance with the provisions in Article 3 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where such act does not constitute a crime， the tax authorities shall pursue the payment of the amount of tax which the enterprise or institution has failed to pay or has underpaid and impose a fine of not more than five times the amount of tax which has not been paid or has been underpaid.
Article 43 Where a taxpayer fails to pay or underpays the amount of tax payable by virtue36 of bribing37 tax officials， the taxpayer shall be punished in accordance with the provisions in Article 4 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax.
Article 44 Where an enterprise or institution has fraudulently obtained from the State a tax refund38 for exports by deceptive39 means such as filing false export declaration with regard to the commodities it produces or operates， and where the amount of the tax refund is over 10，000 yuan， the tax authorities shall， in addition to pursuing the repayment40 of the tax refund which the enterprise or institution has fraudulently obtained， impose a punishment in accordance with the provisions in paragraph 1 of Article 5 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of the tax refund for exports which has been fraudulently obtained from the State is less than 10，000 yuan， the tax authorities shall pursue the repayment of such tax refund and impose on the enterprise or institution a fine of not more than five times the amount of the tax refund which has been fraudulently obtained.
Where a unit or an individual other than those specified in the preceding paragraph has fraudulently obtained tax refund for exports from the State， the tax authorities shall， in addition to pursuing the repayment of the tax refund which the unit or individual has fraudulently obtained， impose a punishment thereon in accordance with the provisions in paragraph 2 of Article 5 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the amount of the tax refund in question is relatively41 small so as not to constitute a crime， the tax authorities shall pursue the repayment of the tax refund which the unit or individual has fraudulently obtained， and impose a fine thereon of not more than five times the amount of the tax refund which has been fraudulently obtained.
Article 45 “Refusal to pay tax” means the refusal to pay tax with resort to violence or menace. Where refusal to pay tax occurs， the tax authorities shall， in addition to pursuing the payment of the amount of tax a taxpayer has refused to pay， impose a punishment thereon in accordance with the provisions in paragraph 1 of Article 6 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax. Where the circumstances are trivial so as not to constitute a crime， the tax authorities shall pursue the payment of the amount of tax the taxpayer has refused to pay and impose a fine of not more than five times the amount of tax the taxpayer has refused to pay.
Whoever has refused to pay tax with resort to violence and has caused serious bodily injury to or death of another person shall be subjected to a heavier punishment based on the crime of inflicting42 bodily injury or committing homicide and shall be imposed a fine thereon in accordance with the provisions in paragraph 2 of Article 6 of the Supplementary Provisions Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax.
Article 46 Where a taxpayer engaged in production or business operations or a withholding agent that has been ordered by the tax authorities to pay， within a fixed period of time， the amount of tax which should have been paid or remitted but has not been paid or has been underpaid within the prescribed time limit， still fails to pay the amount of tax upon expiration of the period， the tax authorities may， in addition to pursuing the payment of the amount of tax the taxpayer or withholding agent has failed to pay or has underpaid， through the adoption43 of the compulsory44 enforcement measures as prescribed in Article 27 of this Law， impose a fine thereon of not more than five times the amount of tax which has not been paid or has been underpaid.
Article 47 A withholding agent that has failed to withhold6 or collect the amount of tax which should have been with held or collected shall pay the amount of tax which should have been withheld or collected， unless the withholding agent has promptly45 reported to the tax authorities the circumstances in which the taxpayer refused to have the amount of tax withheld or collected.
Article 48 Where invoices46 are printed in violation of the provisions in Article 14 of this Law， the tax authorities shall destroy the invoices which have been illegally printed， confiscate47 the illicit48 gains therefrom， and impose a fine.
Article 49 The administrative sanctions prescribed in this Law shall be decided49 by a tax bureau （or sub-bureau） at or above the county level. The imposition of fine of not more than 1，000 yuan on an individual business， or a unit or an individual that conducts business operations without a business licence shall be decided by the tax station concerned.
Upon receiving a fine， the tax authorities must issue a receipt.
Article 50 Where violence or menace is used to obstruct50 tax officials from performing their duties in accordance with law， the offender51 shall be investigated for criminal responsibilities in accordance with the provisions in Article 157 of the Criminal Law. Where tax officials are refused to perform， or are obstructed52 from performing， their duties in accordance with law， but no violence or menace has been used， the offender shall be punished by the public security authorities pursuant to the provisions of the Regulations on the Administrative Penalties for Public Security.
Article 51 The people's courts and the tax authorities shall turn over all the incomes from fines and confiscations to the State Treasury53.
Article 52 Where tax officials collude with taxpayers or withholding agents， or instigate54 or assist the same to commit any offence specified in Article 40， 41， 42， or 44 of this Law， such tax officials shall be punished in accordance with the provisions regarding joint55 crimes stipulated56 in the Criminal Law. Where the offence does not constitute a crime， the tax officials in question shall be subjected to administrative sanctions.
Article 53 Where tax officials， by taking advantage of their positions and powers， accept or extort57 money or property from taxpayers or withholding agents， and where such act constitutes a crime， such tax officials shall be investigated for criminal responsibilities based on the crime of bribery58. Where such act does not constitute a crime， the tax officials in question shall be subjected to administrative sanctions.
Article 54 Where tax officials through neglect of duty either fail to collect， or under collect the amount of tax payable， thus causing serious losses to the tax revenue of the State， such tax officials shall be investigated for criminal responsibilities in accordance with the provisions in Article 187 of the Criminal Law. Where such act does not constitute a crime， the tax officials in question shall be subjected to administrative sanctions.
Tax officials who abuse their powers and deliberately59 create difficulties for taxpayers or withholding agents shall be subjected to administrative sanctions.
Article 55 Where decisions regarding the imposition of tax or the cessation thereof， tax reduction， tax exemption60 or refund of tax， or payment of tax underpaid， have been made in violation of Law or administrative rules and regulations， such decisions shall be revoked61 in accordance with this Law. Inaddition， the amount of tax that was due but not collected shall be collected and the amount of tax that was not due but collected shall be refunded62， and the persons directly responsible shall be investigated for administrative responsibilities by the authorities at a higher level.
Article 56 Where a taxpayer， withholding agent or tax payment guarantor has a tax dispute with the tax authorities， it must first pay or remit9 the amount of tax payable and surcharge for tax in arrears in accordance with the relevant laws or administrative rules and regulations， and then may， within 60 days from receiving the payment receipt issued by the tax authorities， apply to the tax authorities at the next higher level for a reconsideration. The tax authorities at the next higher level shall， within 60 days from receiving the application for reconsideration， make a reconsideration decision. If any party is not satisfied with the reconsideration decision， it may institute legal proceedings63 in the people's court within 15 days from receiving the written reconsideration decision.
Where a party concerned is not satisfied with the sanction decision or the compulsory enforcement measures or tax preservative64 measures of the tax authorities， it may， within 15 days from the receipt of the notice of sanctions or from the date on which the tax authorities adopted the compulsory enforcement measures or tax preservative measures， apply for a reconsideration to the authorities at the level next higher to the authorities that have made the sanction decision or adopted the compulsory enforcement measures or tax preservative measures. If the party concerned is not satisfied with the decision made after reconsideration， it may， within 15 days from the receipt of the reconsideration decision， institute legal proceedings in the people's court. The party concerned may also， within 15 days from the receipt of the notice of sanctions or from the date on which the tax authorities adopted the compulsory enforce ment measures or tax preservative measures， institute legal proceedings directly in the people's court. During the period of reconsideration and litigation， the compulsory enforcement measures and tax preservative measures shall not be suspended.
If the party concerned has not applied65 for a reconsideration of the sanction decision made by the tax authorities， nor instituted legal proceedings in the people's court within the prescribed time limit， nor complied with the sanction decision， the tax authorities by which the sanction decision was made may apply to the people's court for compulsory enforcement of the decision.
Chapter VI Supplementary Provisions
Article 57 A taxpayer or withholding agent may entrust66 a tax agent with the handling of tax affairs on its behalf.
Article 58 The administration of collection of agricultural tax， animal husbandry tax， cultivated land usage tax and deed tax shall be conducted with reference to the relevant provisions of this Law.
The administration of collection of Customs duties， ship tonnage dues and the taxes collected by the Customs on be half of the tax authorities shall be conducted in accordance with the provisions of the relevant laws or administrative rules and regulations.
Article 59 If any treaties or agreements on tax concluded between the People's Republic of China and foreign countries contain provisions differing from those of this Law， the provisions of such treaties or agreements shall apply.
Article 60 If any tax laws promulgated67 prior to the coming into force of this Law contain provisions differing from those of this Law， the provisions of this Law shall apply.
Article 61 Rules for the implementation68 of this Law shall be formulated69 by the State Council in accordance with this Law.
Article 62 This Law shall come into force as of January 1， 1993. The Interim70 Regulations of the People's Republic of China on the Administration of Tax Collection promulgated by the State Council on April 21， 1986 shall be annulled71 simultaneously72.
DECISION OF THE STANDING73 COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON REVISING THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION （Appendix： the First Revision of the Law）
（Adopted at the 12nd Meeting of the Standing Committee of the Eighth National People's Congress on February 28， 1995， promulgated by Order No. 42 of the President of the People's Republic of China on February 28， 1995， and effective as of the date of promulgation74）
Having deliberated on the proposal submitted by the State Council for the Amendment76 to the Law of the People's Republic of China on the Administration of Tax Collection （Draft） and with a view to suiting the need of the tax action system reform and keeping abreast77 of the change in the system of tax collection， the 12th Meeting of the Standing Committee of the Eighth National People's Congress decided to amend75 the Law of the People's Republic of China on the Administration of Tax Collection as follows：
The first paragraph of Article 14 shall be amended78 to read as follows： “The special invoices for Value-Added Tax shall be printed by enterprises designated by the competent tax department under the State Council； other invoices shall be printed by enterprises designated respectively by state tax bureaux or local tax bureaux of the provinces， autonomous79 regions or municipalities directly under the Central Government according to the stipulations by the competent tax department under the State Council.
No enterprises shall print invoices without designation by the tax authorities as provided in the preceding paragraph.“
The second paragraph of Article 14 shall be changed into the third paragraph.
This Decision shall enter into force as of the date of promulgation. The Law of the People's Republic of China on the Administration of Tax Collection shall be republished after corresponding amendment according to this Decision.
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