【正文】 r such devices. Article 24 Taxpayers engaged in production or business operations and withholding agents shall preserve their accounting books, vouchers for the accounts, tax payment receipts and other relevant information for a period as specified by the petent departments for finance and taxation under the State Council. No accounting books, vouchers for the accounts, tax payment receipts or other relevant information may be forged, altered or, without authorization, damaged or destroyed. Section 3 Tax Declaration Article 25 Taxpayers shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, truthfully plete the formalities for tax declaration and submit tax returns, financial and accounting statements as well as other relevant information on tax payments as required of the taxpayers by the tax authorities in light of actual needs. Withholding agents shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, submit truthful statements on taxes withheld and remitted or collected and remitted as well as other relevant information as required of the withholding agents by the tax authorities in light of actual needs. Article 26 Taxpayers and withholding agents may directly go to the tax authorities to plete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, or, in accordance with regulations, handle the declaration or submission matters mentioned above by mail, electronic data transmission or other means. Article 27 Where taxpayers or withholding agents are unable to plete the formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit, the time limit may be extended upon examination and approval by the tax authorities. Anyone who is permitted to handle the declaration or submission matters mentioned above within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid last or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination. Chapter III Tax Collection Article 28 The tax authorities shall collect tax in accordance with the provisions of laws or administrative regulations. They may not, in violation of such provisions, impose, cease to collect, overcollect, undercollect, collect in advance, postpone the collection of, or apportion tax. The amount of agricultural tax payable shall be determined upon examination in accordance with the provisions of laws and administrative regulations. Article 29 With the exception of tax authorities, tax officials and the units and individuals authorized by the tax authorities in accordance with laws and administrative regulations, no unit or individual may engage in tax collection. Article 30 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provisions of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may request them to perform such obligations. When withholding agents perform the obligations of withholding or collecting tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a taxpayer refuses to do so, the withholding agent shall promptly report the matter to the tax authorities for disposition. The tax authorities shall, in accordance with relevant regulations, pay to withholding agents service fees for withholding or collecting tax. Article 31 A taxpayer or withholding agent shall pay or remit tax in pliance with the time limit as prescribed by laws or administrative regulations, or as determined by tax authorities in accordance with laws or administrative regulations. Where a taxpayer is unable to pay tax within the prescribed time limit on account of special difficulties, he may, upon approval by a national tax bureau or a local tax bureau of a province, autonomous region or municipality directly under the Central Government, defer the payment of tax for a maximum period of three months. Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of % of the amount of tax in arrears, from the date the tax payment is defaulted. Article 33 A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption. Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people39。 (3) where the taxpayer damages or destroys accounting books without authorization or refuses to provide information on tax payment。 if he fails to do so, the tax authorities may distrain the modities or goods of a value equivalent to the amount of tax payable。 and (2) to distrain or seal up the taxpayer39。 where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpaye