【正文】 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。s Congress at its 12th Meeting on February 28, 1995。s Congress on September 4, 1992。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。 (4) where accounting books are established, but the accounts are not in order or information on costs, receipt vouchers and expense vouchers are inplete, making it difficult to check the books。s modities, goods or other property to the value equivalent to the amount of tax payable. Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax preservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the missioner of the tax bureau (or subbureau) at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer39。s rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Articles 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission. Where the tax authorities exercise the rights of subrogat。s deposits to the tune equivalent to the amount of tax payable。 (2) where accounting books are required to be established by the provisions of laws and administrative regulations, but they are not established。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。 Law of the People39。s Congress on April 28, 2001 and promulgated by Order of the President of the People39。s governments, or by units or individuals shall be null and void. No tax authorities may implement such decisions, and they shall instead report the matter to the tax authorities at a higher level. Article 34 When collecting tax, tax authorities shall issue tax payment receipts to taxpayers. When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax. Article 35 If a taxpayer is under one o