【正文】 Law of the People39。s Republic of China on the Administration of Tax Collection (Adopted at the 27th Meeting of the Standing Committee of the Seventh National People39。s Congress on September 4, 1992。 amended in accordance with the Decision on Amending the Law of the People39。s Republic of China on the Administration of Tax Collection made by the Standing Committee of the Eighth National People39。s Congress at its 12th Meeting on February 28, 1995。 revised at the 21st Meeting of the Standing Committee of the Ninth National People39。s Congress on April 28, 2001 and promulgated by Order of the President of the People39。s Republic of China on April 28, 2001) Contents Chapter I General Provisions Chapter II Tax Administration Section 1 Tax Registration Section 2 Administration of Accounting Books and Vouchers Section 3 Tax Declaration Chapter III Tax Collection Chapter IV Tax Inspection Chapter V Legal Liabilities Chapter VI Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law. Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws。 where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply. No units including government departments or individuals may, in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection. Article 4 Units and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers. Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents. Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations. Article 5 The petent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country. The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council. The local people39。s governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law. The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law. No units or individuals may obstruct the tax authorities from performing their duties in accordance with law. Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a informationsharing system among tax authorities and other administrative departments of the governments. Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax. Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge about payment of tax and provide, free of charge, the taxpayers with consultancy relating to payment of tax. Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax. Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law. Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax. With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves。 they shall, in accordance with law, have the right to apply for administrative reconsideration, take administrative proceedings, request State pensation, etc. Taxpayers and withholding agents shall have the right to accuse tax authorities and officials of their violation of laws and rules of discipline and report such violations. Article 9 Tax authorities should enhance the level of their contingents, in order to improve the political and vocational quality of the tax officials. Tax authorities and officials shall implement laws impartially, devote themselves to their duties, be honest and upright, treat people politely, serve them with civility, respect and protect the rights of taxpa