|
Welcome Guest
|
|
You are using Guest Account
|
|
||||||||||||||||||||||||||||||||||
|
TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II TAX REGISTRATION CHAPTER III MANAGEMENT OF ACCOUNTING BOOKS AND VOUCHERS CHAPTER IV TAX FILING CHAPTER V COLLECTION OF TAXES CHAPTER VI TAX INSPECTION CHAPTER VII LEGAL LIABILITIES CHAPTER VIII SERVICE OF DOCUMENTS CHAPTER IX SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Detailed Rules are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to LATC). Article 2. The LATC and the present Detailed Rules shall be both applicable to the administration of various taxes that shall be collected by the tax authorities in accordance with the law; where it isn't prescribed in the LATC or the present Detailed Rules, it shall be implemented in accordance with the relevant laws and administrative regulations on tax collection. Article 3. Where a decision made by a department, entity or individual conflicts with any of the laws and the administrative regulations on tax collection, it shall be invalid. The tax organs shall not implement it and shall report it to the superior tax organs. The taxpayers shall undertake the obligation of tax payment in accordance with the laws and administrative regulations on tax collection; where a contract or agreement signed by them is inconsistent with the laws and regulations on tax collection, it shall be invalid. Article 4. The State Administration of Taxation shall be responsible for the overall programming, technical standards, technical plan and implementing measures for the electronic construction of the national tax system. The tax organs of all levels shall do a good job in the local electronic construction of local tax system in accordance with the overall programming, technical standards, technical plan and implementing measures of the State Administration of Taxation. The people's governments of all levels shall actively support the electronic construction of tax system and organize the relevant departments to realize sharing of relevant information. Article 5. The circumstances mentioned in Article 8 of the LATC that shall be kept secret for the taxpayers or the withholders refer to the commercial secrets or privacy of the taxpayers or the withholders. The illegal acts of the taxpayers or the withholders shall not fall within the scope of confidentiality. Article 6. The State Administration of Taxation shall create behavior and service criteria for tax personnel. Where any superior tax organ finds any illegal act of its subordinate tax organs, it shall get them right in time; and the subordinate tax organs shall get right according to the decision of the superior tax organs. Where any subordinate tax organ finds the illegal acts of its superior tax organ, it shall report to the superior tax organs or relevant departments. Article 7. The tax organs shall give relevant awards to the informers according to their contributions. The funds for the awards shall be listed in the annual budget of the tax departments, which shall be determined separately. The concrete measures for the uses and standards of the award funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance. Article 8. The tax personnel who have any of the following relationship with the taxpayer, the withholder, the legal representative, or directly responsible person in determining the payable tax amount, adjusting the tax amount, conducting tax examination, implementing administrative punishments or handling administrative reconsideration of tax shall withdraw: (1) Husband and wife; (2) Lineal descent; (3) Collateral consanguinity within three generations; (4) Close affinity; or (5) Any other interested relationship that may affect the impartial enforcement of law. Article 9. The expression "tax organs established in accordance with the requirements of the State Council and announced to the public" mentioned Article 14 of the LATC refers to the inspection bureaus of the tax bureaus at (below) the provincial level. The inspection bureaus shall be specially responsible for the investigation into and solving the cases involving tax evasion, avoiding the taxes owed, defrauding taxes and impeding taxes. The State Administration of Taxation shall definitude the respective functions of the tax bureaus and the inspection bureaus, shall avoid overlaps of functions. CHAPTER II TAX REGISTRATION Article 10. The bureaus of state taxes, bureaus of local taxes shall grant an identical tax registration code to an identical taxpayer, and shall share the information. The specific measures for tax registration shall be formulated by the State Administration of Taxation. Article 11. The administrative departments for industry and commerce of all levels shall regularly notify the bureaus of state taxes and bureaus of local taxes of the information concerning the start of business operations, alterations, cancellation of registration, and withdrawal of business license. The measures for the notification shall be jointly formulated by the State Administration of Taxation and the State Administration for Industry and Commerce. Article 12. Within 30 days as of the obtainment of the business license, a taxpayer engaged in production and operation shall file an application for taxation registration to the taxation organ where the production and operation site is located, or where tax payment obligation occurs, shall faithfully fill in the tax registration forms and shall submit the relevant certificates and materials required by the taxation organ. Within 30 days as of the tax payment obligation occurs, the other taxpayers not within the scope provided by the preceding paragraph, except for the state organs and individuals, shall file an application for tax registration to the local taxation organ upon the strength of the relevant certificates. The tax registration measures for the taxpayers of individual income tax shall be separately formulated by the State Council. The pattern of Tax Registration Certificate shall be designed by the State Administration of Taxation. Article 13. Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate; for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more. Article 14. Where any alteration occurs in the contents of a tax registration, the taxpayer shall file an application for modification to the original tax registration organ within 30 days as of the day when it completes the modification formalities at the administrative department for industry and commerce, or at the other organs, upon the strength of the relevant certificates. Where a modification occurs in the contents of a tax registration and the taxpayer needn't go through modification formalities at the administrative department for industry and commerce, or at the other organs, within 30 days as of the occurrence of the modification, the taxpayer shall file an application for the modification to the original tax registration organ upon the strength of the relevant certificates. Article 15. Where a taxpayer is to terminate the tax payment obligation in accordance the law because of dissolving, bankruptcy, cancellation or other circumstances, it shall file an application to the original tax registration organ for the cancellation of the tax registration upon the strength of the relevant certificates before it handles the cancellation of registration at the administrative department for industry and commerce or at other organs. Where it is not required to handle the registration at the administrative department for industry and commerce or at other organs, it shall file an application to the original tax registration organ for the cancellation of the tax registration upon the strength of the relevant certificates within 15 days as of the day when the relevant organ approves of or announces the termination. Where any tax registration organ is changed because of the change of the taxpayer's domicile or operation place, the taxpayer shall file an application to the original tax registration organ for the cancellation of the tax registration before it handles the modification or cancellation registration at administrative department for industry and commerce, or before it changes its domicile or operation place, and within 30 days, it shall file an application to the local tax organ of the destination for tax registration. Where the business license of a taxpayer is withdrawn by the administrative department for industry and commerce, or the registration is canceled by any other organ, the taxpayer shall file an application to the original tax organ for tax deregistration within 15 days as of the withdrawal of the business license, or the cancellation of the registration. Article 16. Before a taxpayer handles the formalities for tax deregistration, it shall clear up the payable taxes, delinquency interests and fines, shall hand in and cancel the invoices, Tax Registration Certificate and other tax certificates. Article 17. The taxpayers engaged in production and operation shall submit to the administrative tax organ an written report about all its accounts within 15 days as of the opening of basic savings account or other savings accounts. Where any change occurs, a written report shall be submitted to the administrative tax organ within 15 days as of the change. Article 18. Except that it is unnecessary to issue a Tax Registration Certificate, a taxpayer shall present the Tax Registration Certificate when handling the following procedures (1)opening a bank account; (2)applying for reduction, exemption and rebate of tax; (3)applying for extension of declaration and extension of tax payment; (4)purchasing invoices; (5)applying for the issuance of tax collection management certification for outgoing operation activities; (6)handling the procedures for the closure or termination of business; (7)any other taxation affairs. Article 19. The tax organs shall practice a system of regular check and change of Tax Registration Certificate. The taxpayers shall handle the procedures for inspection or change of the certificates at the tax organs upon the strength of the relevant certificates within the specified period. Article 20. A taxpayer shall hang the original Tax Registration Certificate in the production, operation sites or office, and shall accept the inspection of the taxation organs. Where the Tax Registration Certificate of a taxpayer is lost, the taxpayer shall submit a written report to the administrative taxation organ and shall declare its invalidation in the newspapers. Article 21. Where a production or operating taxpayer who goes to any other place to do business, it shall report to the tax organ where the business transactions are conducted for inspection and registration upon the strength of the duplicate of the Tax Registration Certificate and the Certificate of Tax Administration for Doing Business in Other Places issued by the tax organ. Where a production or operating taxpayer who goes to any other place to do business for more than 180 days in an identical place, it shall handle the tax registration procedures where the business activities are conducted. CHAPTER III MANAGEMENT OF ACCOUNTING BOOKS AND VOUCHERS Article 22. A taxpayer engaged in production or operation shall establish accounting books in accordance with the relevant regulations of the State within 15 days as of the obtainment of the business license or the occurrence of the tax payment obligation. The term "accounting books" mentioned in the preceding paragraph refers to the general ledger books, detail accounting books, daily accounting books and other subsidiary accounting books. The general ledger and the daily accounting book shall be bound up. Article 23. A small-scale production and operation taxpayer that is really incapable of establishing accounting books may retain a special institution engaged in surrogate bookkeeping upon approval or an account ratified by the tax organ to establish accounts and handle the accounting affairs in its stead; where it is really difficult for the taxpayer to retain the above-mentioned institution or accountant, it may establish receipt and payment documents paste books, purchase and sales record books or use tax control equipment upon the approval of the tax organ at (above) the county level in accordance with the requirements of the tax organ. Article 24. A taxpayer engaged in production and operation shall report its financial and accounting system or financial and accounting handling methods to the administrative tax organ for archival purposes within 15 days as of the obtainment of the Tax Registration Certificate. Taxpayers who use computer for bookkeeping shall submit accounting system accounting software, manuals and other relevant information to the competent tax authorities before use. The computerized accounting system established by a taxpayer shall satisfy the relevant requirements of the state and shall be able to correctly and completely calculate its incomes or gains. Article 25. A withholder shall establish journal books for the remitted and withheld or collected and remitted taxes according to the categories of the taxes within 10 days as of the day when the withholding obligation prescribed by the laws or administrative regulations on taxation occurs. Article 26. Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered the same of accounting books. Where a taxpayer or withholder hasn't any well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes, it shall establish general ledger and other accounting books relating to the withheld and remitted taxes. Article 27. The Chinese language shall be used in the keeping of accounting books, vouchers and statements. In the autonomous regions of minority ethnic groups, a popular language of a local minority ethnic group may be used concurrently. Foreign-funded enterprises and foreign enterprises may use a foreign language concurrently. Article 28. Taxpayers shall install and use the tax control equipment in accordance with the requirements of the tax organs, and submit the relevant data and materials to the tax organs in compliance with the requirements of the tax organs. The administrative measures for the popularization and application of the tax control equipment shall be separately formulated by the State Administration of Taxation, which shall be reported to the State Council for approval prior to their implementation. Article 29. The accounting books, bookkeeping vouchers, statements, tax payment receipts, invoices, export documents and other materials relating to taxation shall be lawful, authentic and complete. The accounting books, bookkeeping vouchers, statements, tax payment receipts, invoices, export documents and other materials relating to taxation shall be preserved for 10 year, except otherwise provided for by any other law or administrative regulation. CHAPTER IV TAX FILING Article 30. The tax organs shall establish and perfect the self-declaration tax payment system for the taxpayers upon the approval of the tax organs. A taxpayer or withholder may handle the tax filing or send the statement of the remitted and withheld or collected and remitted taxes by post or data message. The term "electronic data" refers to the telephone speech, electronic data interchange, network transmission and other electronic forms. Article 31. Where a taxpayer handles the tax filing by post, it shall use the special uniform envelopes for tax filing and shall take the receipts issued by the post offices as the filing evidence. The postmark date of a tax filing is the actual date of filing. Where a taxpayer handles the tax filing by electronic means, it shall preserve the relevant materials in accordance with the terms and requirements specified by the tax organs and shall regularly submit the written materials to the administrative tax organs. Article 32. Where a taxpayer has no payable tax within a taxpaying period, it shall handle tax filing in accordance with the relevant requirements. Where a taxpayer is entitled to enjoy the tax reduction or exemption treatments, it shall handle tax filing in accordance with the relevant requirements during the period of tax reduction and exemption. Article 33. A taxpayer's tax filing or a withholder's statement of the remitted and withheld or collected and remitted taxes shall mainly include: the tax categories, the tax items, the items of the taxes payable, or the items of taxes payable to be remitted and withheld or of the taxes payable to be collected and remitted, the tax calculating basis, the deducting items and standards, applicable tax rate, or unit tax amount, the rebating items and tax amount, the reducible and exempting tax items and tax amount, the tax amount payable or tax amount to be remitted and withheld, the tax amount to be collected and remitted, tax period, late tax payment, taxes owed and late fees. Article 34. Where a taxpayer handles tax filing, it shall faithfully fill in the tax filing form and shall submit the following certificates and materials on the basis of different circumstances: (1) financial statement and the explanatory materials; (2)the contracts, agreements and vouchers corresponding to tax payment; (3)the electronic tax filing materials sent through tax control system; (4)the tax payment management certification for doing business in another places and the tax payment receipts in another place; (5)the relevant evidential documents issued by the notary institutions at home and abroad; and (6)any other pertinent certificates and materials that shall be submitted as required by the tax organs. Article 35. Where a withholder handles the statement of the taxes remitted and withheld or collected and remitted, it shall faithfully fill in the statement form thereof, and shall submit the pertinent lawful vouchers and the other relevant certificates and materials required by the tax organs. Article 36. Taxpayers subject to paying fixed amounts of taxes at fixed dates may make tax filing by way of simplified filing and conglomerating the terms of filing. Article 37. Where if is really difficult for a taxpayer or tax withholder to handle the tax filing or to submit the statement form of the taxes remitted and withheld or collected and remitted within the period required and an extension is needed, the taxpayer or the withholder shall file an written application for extension, and if approved by the tax organ, it shall handle the relevant affair within the ratified period. Where a taxpayer or a withholder can't handle the tax filing or submit the statement form of the taxes remitted and withheld or collected and remitted within the period required because of force majeure, it may postpone the handling; but after the force majeure disappears, it shall report to the tax organ immediately. The tax organ shall find out the facts and grant approval after it is verified. CHAPTER V COLLECTION OF TAXES Article 38. The tax organs shall strengthen the administration of the collection of taxes, and establish and perfect the responsibility system. The principles of ensuring the timely turnover of taxes into the treasury in full amount, facilitating the taxpayers, and decreasing the tax collection costs shall be observed by the tax organs in the course of determining the tax collection forms. The tax organs shall strengthen the administration of the taxpayers' export rebates. The concrete administrative measures shall be formulated by the State Administration of Taxation jointly with the relevant departments of the State Council. Article 39. The tax organs shall hand various taxes, late fees and penalties into the treasury in time according to the budget items and levels prescribed by the state. No tax organ shall occupy, misappropriate, withhold, hand them in any other account except for the treasury or the tax accounts prescribed by the state. No entity or individual may change the budget items or levels of taxes, late fees and penalties already handed into the treasury by itself (himself). Article 40. The tax authorities shall actively popularize the use of checks, bank cards and electronic settlement methods to pay taxes according to the principle of facilitation, rapidness and safety. Article 41. Any of the circumstances described below shall be a special difficulty mentioned in Article 31 of the LATC: (1)The taxpayer suffers heavy losses from force majeure, and its normal business operations are seriously affected; or (2)Having deducted the outstanding personnel's salaries and social insurance premiums, the monetary fund of the current period isn't enough to pay the taxes; The bureaus of state taxes and bureaus of local taxes of the cities under Central Planning may examine and approve the extension of tax payment period by reference to the functions as provided for in Article 31 (2) of the LATC. Article 42. Where a taxpayer needs to extend the tax payment period, it shall file an application before the tax payment time limit expires and shall submit the materials of expenses required by the tax organ, including: tax payment period extension application, balance of monetary fund of the current account, bank statements of all bank accounts, balance sheets, outstanding personnel's salaries and social insurance premiums. The tax organ shall decide to approve or disapprove within 20 days as of the acceptance of the tax payment period extension application. If it disapproves, delinquency interests shall be paid as of the second day after tax payment period expires. Article 43. A taxpayer who is entitled to enjoy tax reduction and exemption in accordance with the laws and administrative regulations or upon the approval of legally competent examination and approval organ shall handle the procedures for tax reduction and exemption at the competent tax organ upon the strength of relevant documents. Where the tax reduction and exemption period expires, the taxpayer shall resume tax payment as of the second day of the expiration of that period. For a taxpayer who is entitled to enjoy tax reduction and exemption, where the conditions of tax reduction and exemption changes, it shall report to the tax organ within 15 days as of the change. Where it doesn't satisfy the requirements of tax reduction and exemption any more, it shall fulfill the tax payment obligation in accordance with the law. If it fails to pay the taxes, the tax organ shall demand payment of arrears. Article 44. On the basis of the principle of facilitating tax control and payment, the tax organs may authorize relevant entities and persons to collect the scattered taxes and the taxes paid in other places, and shall issue an Authorized Tax Collection Certificate. The authorized entities and persons shall collect the taxes on behalf of the tax organs in accordance with the requirements of the Authorized Tax Collection Certificate. No taxpayer may refuse to make payment. Where any taxpayer refuses to make the payment, the authorized entity or person shall report to the tax organ in time. Article 45. The term "tax payment receipts" mentioned in Article 34 of the LATC refers to the various tax payment receipts, covering warrants, revenue stamps, withheld tax receipts and other tax payment evidences. No entity or individual shall print tax payment receipts without authorization of tax organs. The tax payment evidence shall not be lent, bought in and sold at a profit, altered or forged. The style of the tax payment receipts and the administrative measures shall be formulated by the State Administration of Taxation. Article 46. After a tax organ receives a tax, it shall issue a tax payment receipt to the taxpayer. Where the taxpayer pays taxes through a bank, the tax organ may authorize the bank to issue tax payment receipts. Article 47. Where a taxpayer is under any of the circumstances provided for in Article 35 or 37 of the LATC, the tax organ is empowered to any of the following methods to verify and determine its payable tax amount: (1)By reference to the tax burden of the taxpayers with similar business scale and incomes of the same field or similar field; (2)By reference to business income or costs plus reasonable expenses and profits; (3)By reference to the calculation or measurement on the basis of the dissipative raw materials, fuels and power; or (4)By reference to other reasonable methods. Where it fails to determine the payable tax payment by adopting one of the methods listed in the preceding paragraph, it may adopt two or more kinds of methods to verify and determine the payable tax amount. Where a taxpayer raises opposition to the payable tax amount determined through the above-mentioned methods, it shall present relevant proofs. After these proofs have been verified, the payable tax amount shall be adjusted. Article 48. The tax organs shall be responsible for the evaluation of the credit standing of the taxpayers. The specific measures thereof shall be formulated by the State Administration of Taxation. Article 49. For a contractor or a lessee who has independent production and business right, keeps separate accounts and regularly pay the contract issuing party or lessor contracting fees or rent, the contractor or lessee shall pay taxes for the incomes from production and business and shall be subject to the tax administration, unless it is otherwise provided for by any other law or administrative regulation. The contract issuing party or lessor shall report the information corresponding to the contractor or lessee to the competent tax organ within 30 days as of issuance of contract or lease. Where the contractor or lessee fails to report, the contract issuing party or lessor and the contractor or lessee shall bear several and joint liabilities. Article 50. Where a taxpayer is dissolved, cancelled or has gone bankrupt, it shall report to the competent tax organ before liquidation. Where it fails to clear up any taxes, the competent tax organ shall participate in the liquidation. Article 51. The term "affiliated enterprises" mentioned in Article 36 of the LATC refers to any of the following types of companies, enterprises and other economic organizations: (1) There exists direct or indirect proprietary or controlling relationship in terms of capital, business operation, purchase and sales; (2) They are directly or indirectly owned or controlled by an identical third party; or (3) Other relationships of interests. A taxpayer is obliged to offer the materials of price, cost and standard concerning its business with other affiliated enterprises to the local tax organ. The specific measures shall be formulated by the State Administration of Taxation. Article 52. The term "business among the independent enterprises' of Article 36 of the LATC refers to the business conducted by the unaffiliated enterprises on the basis of fair purchase price and business practices. Article 53. A taxpayer may put forward the price fixing principle and calculating method of the business transactions between it and its affiliated enterprises to the competent tax organ, which shall, after granting approval upon examination, reach an agreement concerning price fixing in advance and supervisee the implementation of the taxpayer. Article 54. Where the business transactions between a taxpayer and its affiliated enterprises is under any of the following circumstances, the tax organ may adjust its payable tax amount: (1)Failing to evaluate the operations of purchase and sales according to those between independent enterprises; (2)The financing interests paid or collected are more than or less than the amount on which the unaffiliated enterprises could agree, or the financing interests are more than or less than the normal interest rate of the same type of operations; (3)Failing to collect or pay for the labor costs according to the business transactions between the independent enterprises in providing labor services; (4)Failing to evaluate, or collect, or pay according to the business transactions between the independent enterprises in the transfer of properties, offering property-use right, etc.; or (5)Other circumstances of failing to evaluate the business transactions according to those between independent enterprises. Article 55. Where a taxpayer is under any of the circumstances listed in Article 54 of the present Detailed Rules, the tax organ may regulate the tax amount of the incomes or gains: (1)according to the price of the identical or similar business transactions between independent enterprises; (2)according to the obtainable income and profit upon the sales price to a third party without association with it; (3)according to the costs plus reasonable fees and profits; or (4)according to other reasonable methods. Article 56. Where a taxpayer and its affiliated enterprises fail to make payments according to the business transaction between the independent enterprises, the tax organ may regulate the business transaction within 3 years as of the tax year in which it was conducted. Under special circumstances, the business transaction may be subject to regulation within ten years as of the day when the transaction was conducted. Article 57. The taxpayers engaged in production and business who fail to handle tax registration procedures mentioned in Article 37 of the LATC include those leaving for another county (prefecture) to engage in production and business operations who fails to handle the tax registration procedures at the tax organ where the business activities are conducted. Article 58. Where a tax organ detains the commodities, goods of a taxpayer in accordance with the LATC, the taxpayer shall pay the taxes within 15 days as of the detainment. For the fresh, easily rotten or deteriorated in quality, or easily stale commodities or goods, the tax organ may shorten the detainment time limit prescribed in the preceding paragraph according to the quality guaranteed term of the detained goods. Article 59. The term "other properties" mentioned in Article 38 and 40 of the LATC include the movable and immovable properties of the taxpayer such as real estate, cash, securities, etc. The term "the house and articles essential for an individual and the family he supports to maintain life" mentioned in Article 38, 40 and 42 of the LATC doesn't include the motor vehicles, gold and silver decorations, curios, paintings and pictures, luxurious houses or the houses outside the house. For the other household goods whose unit price is less than 5000 yuan, the tax organs shall not take tax preservative measures and mandatory enforcement measures. Article 60. The term " the family he supports" mentioned in articles 38, 40 and 42 of the LATC refers to the spouse, lineal relatives that cohabit with the taxpayer, and the other relatives without subsistence and supported by the taxpayer. Article 61. The term "guaranty" mentioned in Articles 38 and 88 of the LATC include the tax payment guarantee provided by the guarantor to the taxpayer and the properties as a guarantee that the taxpayer or a third party hasn't established or hasn't entirely established security interests. The term "tax payment guarantor" refers to a natural person, legal person or other economic organizations who are able to offer tax payment guarantee. The unqualified entities and individuals provided for in laws and administrative regulations shall not act as tax payment guarantees. Article 62. Where a tax payment guarantor agrees to provide a taxpayer with tax payment guarantee, it shall fill in a tax payment guarantee letter, give clear indication of the guaranteed party, the scope, term and liability of the guarantee and the other relevant items. A valid guarantee letter shall be subject to the signature and seal of the tax payment guarantor and the approval of the tax organ. Where the taxpayer or a third party provides tax payment guarantee with its properties, it shall fill in the property list, and shall give a clear indication of the values of the properties and the other relevant items. A valid property list of the tax payment guarantee shall be subject to the signature and seal of the taxpayer or the third party and the confirmation of the tax organ. Article 63. A tax organ's detaining, sealing up of commodities, goods or the other properties shall be enforced by more than two tax personnel and the enforcee shall be apprised. Where the enforcee is a natural person, the enforcee himself (herself) or his (her) adult relative shall be notified to come to the spot. Where the enforcee is a legal person or the other organizations, the legal representative or the principal person in charge shall be notified to come to the spot. Any refusal to come to the spot shall not affect the enforcement. Article 64. When a tax organ detains, seals up commodities, goods or any other properties, of which the values are equal to the payable taxes, in accordance with Articles 37,38, 40 of the LATC, it shall calculate on the basis of the market price, the factory price or the estimated price. When a tax organ determines the values of the commodities, goods or the other properties in accordance with the preceding paragraph, the delinquency interests and the expenses of detainment, sealing up, preservation, auction and realization shall be included. Article 65. If indivisible commodities, goods or other properties are worth more than the amount of tax payable and the taxpayer, withholding agent or tax payment guarantor cannot provide alternative property for enforcement of the case, tax authorities can seizure the whole and put the whole up for auction. The proceeds from the auction can be used to offset the amount of tax payable, late fees, penalties, cost of seizure, custody and auction. Article 66. When a tax organ enforces detainment and sealing up the movable or immovable properties with certificates of property right in accordance with Articles 37, 38, 40 of the LATC, it may order the party to submit the certificates of property right and may issue a coadjutant enforcement notice to the relevant organs, which shall not handle the procedures for the transfer of the movable and immovable properties concerned. Article 67. The tax organ may order the enforcee to keep the sealed up commodities, goods or the other properties, and the enforcee shall undertake the liabilities of a keeper. The tax organ may permit the enforcee to continue to use the sealed up properties if the continuous use of the properties won't decrease their values; the losses resulted from the enforcee's faults in keeping or use shall be undertaken by the enforcee. Article 68. After the tax organ has taken preservative measures of taxation, the taxpayer shall pay the taxes within the time limit prescribed by the tax organ, and the tax organ shall lift the preservative measure of taxation within 1 day as of the acceptance of the taxes and the tax payment receipt via the bank. Article 69. When a tax organ is to sell the detained, sealed up commodities, goods or other properties at a current price for the purpose of offsetting the payable taxes, it shall authorize a lawfully-established auction agency to auction them. For those that are unable or inappropriate to be auctioned, it shall authorize the local commercial enterprise to sell or order the taxpayer to dispose of them within a time limit. Where it is impossible to entrust any commercial enterprise to sell, and neither can the taxpayer dispose of it, it may disposed of by the tax organ, the specific measures for which shall be formulated by the State Administration of Taxation. The commodities prohibited from free trading by the state shall be purchased by the relevant entities at the prescribed price of the state. After the incomes from auction or selling has offset the payable taxes, delinquency interests, fines and the expenses of detainment, sealing up, keeping, auction and realization, the remanant shall be returned to the enforcee within 3 days. Article 70. The term "losses" mentioned in Articles 39, 43 in the LATC refers to the direct losses to the legal interests of the taxpayer, withholder or tax payment guarantor resulted from the liability of the tax organs. Article 71. The "financial institutions" mentioned in the LATC refers to the trust investment companies, credit unions, post office savings institutions and the other financial institutions established upon the approval of the People's Bank of China, China Securities Regulatory Committee. Article 72. The term "savings" mentioned in the LATC include the saving deposits of the investors of solely-funded enterprises, partners of partner enterprises, small industrial or commercial businesses and the funds in the fund accounts of the shareholders, etc. Article 73. For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice. The time limit for the tax payment or the deliverance of the tax payments shall not be more than 15 days at maximum. Article 74. Where a taxpayer or the legal representative thereof fails to pay off the outstanding taxes, delinquency interests or the guaranteed taxes in accordance with the requirements before he (she) leaves the country, the tax organ may notify the entry-exit administrative organ to stop him (her) from exit. The specific measures shall be formulated by the State Administration of Taxation jointly with the Ministry of Public Security. Article 75. The time for starting and stopping the collection of delinquency interests as prescribed in Article 32 of the LATC shall start from the day when the time limit for the tax payment as provided by law or administrative regulation expires to the day when the taxpayer or withholder actually pay the taxes or deliver the tax payments. Article 76. The tax organs at (above) the county level shall regularly announce the information of the taxpayers who owe taxes through broadcasting, television, newspapers, periodicals, network and other mediums for news. The specific measures shall be formulated by the State Taxation Administration. Article 77. The term "large amount of taxes payable" mentioned in Article 49 of the LATC refers to the payable taxes less than 50,000 yuan. Article 78. Once the tax organ finds that a taxpayer has paid an amount of taxes in excess of the taxes payable, the authority shall handle the procedures for reimbursement within 10 days as of the finding. Where a taxpayer discovers that he has paid an amount of taxes in excess of the taxes payable and claims reimbursement, the tax organ shall make factual investigation and handle the procedures for reimbursement within 30 days as of the acceptance of the application of the taxpayer. The expression "plus the bank deposit interest for the period" mentioned in Article 51 of the LATC doesn't include settlement rebates, export rebates and the other reduction and exemption rebates generated from the taxes prepaid in accordance with the law. The interests of the rebates shall be calculated according to the interest rate of current deposit prescribed by the People's Bank of China of the day when the procedures for rebate are handled. Article 79. For a taxpayer that has rebates and taxes payable, the tax organ may offset the rebates and interests against the taxes payable, and the balance after the offset (where possible) shall be returned to the taxpayer. Article 80. The expression "the fault of the tax organ" mentioned in Article 52 of LATC refers to the tax organ's improper application of the tax law and administrative regulation or illegal acts of enforcement of law. Article 81. The faults of a taxpayer or withholder, such as making a erroneous calculation, refer to the unintentional misuse of the calculating formula and obvious clerical errors. Article 82. The special situation mentioned in Article 52 of LATC refers to that the taxpayer or withholder fails to pay or underpay taxes, fails to withhold or under-withhold taxes, which comes up to 100,000 yuan or more because of erroneous calculation. Article 83. The time limit for the taxes in arrears and late fees shall start from the day when the taxpayer or withholder fails to pay or underpay the taxes. Article 84. The decisions about the acts of the tax organs in violation of the tax collection law made by the auditing organs or financial organs upon audit and inspection shall be implemented by the tax organs. Where an audited or inspected entity is found in violation of the tax collection law, it shall be given a decision or opinion and shall be ordered to pay to the tax organ the taxes in arrears and late fees. In accordance with the tax collection law, administrative regulation, the decision or opinion of the relevant organ, the tax organ shall turn over the taxes payable and late fees it collects to the State Treasury according to the administrative scope of tax collection and the budget levels on the taxes. A tax organ shall send a written response about the implementation to the audit organ or financial organ within 30 days as of the acceptance of the decision or opinion of the audit organ or financial organ. The relevant organs shall not collect the taxes and late fees found in fulfilling their duties into the Treasury by themselves or dispose of or hold them in the name of other funds by themselves. CHAPTER VI TAX INSPECTION Article 85. The tax organs shall establish scientific inspection system, make overall plans for the inspection work, and strictly control the times of inspection on the taxpayers or withholders. The tax organs shall make reasonable rules for the tax inspection, shall clearly specify the respective duties of the personnel taking charge of case selection, inspection, inquisition and enforcement, separating one from another but checking each other, and shall regulate the case selection procedures and inspection acts. The measures for the taxation inspection shall be formulated by the State Administration of Taxation. Article 86. When a tax organ exercises the function provided in Article 54 (1) of the LATC, it may proceed in the business place of the taxpayer or withholder. If it is necessary, it may take back taxpayer's or withholder's accountings books, bookkeeping vouchers, accounting statements and other relevant materials of the previous years to the tax organ for inspection upon approval of the director general of the taxation bureau (sub-bureau) at or above the county level. The tax organ shall issue a checklist to the taxpayer or withholder and shall return the complete materials within 3 months. Under special circumstances, the tax organ may take back the taxpayer's or withholder's accounting books, bookkeeping vouchers, accounting statements and other relevant materials of the current year to the tax organ for examination after obtaining approval of the director general of the taxation bureau at or above a city with districts or an autonomous prefecture, but it shall return them within 30 days. Article 87. When a tax organ exercises any of the functions provided in Article 54 (6) of the LATC, it shall assign special persons to take charge, make inquires upon the strength of the uniform national savings account inspection permit certification, and shall keep the secrets of the taxpayer to itself. The uniform national savings account inspection permit certification shall be formulated by the State Administration of Taxation. The content to be inquired by the tax organ includes the balance in the savings accounts of the taxpayer and the variation of funds. Article 88. In accordance with Article 55 of LATC, the time limit for the tax preservative measures taken by the tax organ shall not exceed 6 months. Where it is necessary to extend in an important case, it shall be reported to the State Administration of Taxation for approval. Article 89. The tax organs and tax personnel shall exercise the taxation inspection functions in accordance with the LATC and the present Detailed Rules. When the tax personnel conduct a taxation inspection, they shall show their taxation inspection certificates and the taxation inspection notice. The taxpayer, withholder or other parties shall be entitled to refuse the inspection without the taxation inspection certificate and the taxation inspection notice. When the tax organ conducts inspection on a market or centralized business operator, it may use uniform taxation inspection notice. The pattern, use and specific administrative measures for the taxation inspection certificate and taxation inspection notice shall be formulated by the State Administration of Taxation. CHAPTER VII LEGAL LIABILITIES Article 90. Where a taxpayer fails to handle the procedures for the verification or change of the tax registration certificates, it shall be ordered to get right within a limit by the tax organ, and may be imposed upon a fine of up to 2, 000 yuan; if the circumstance is serious, it may be imposed upon a fine of more than 2,000 yuan but less than 10,000 yuan. Article 91. Those have the acts of illegal printing, lending, altering or counterfeiting tax payment receipts shall ordered to get right within a time limit by the tax organ, and shall be imposed upon a fine of less than 2, 000 yuan; if the circumstance is serious, it may be imposed upon a fine of more than 10,000 yuan but less than 50,000 yuan; if a crime is constituted, it shall be subject to criminal responsibilities. Article 92. Where a bank or any of the other financial institutions fails to record the number of the tax registration certificate of the taxpayer engaged in production and business operations, or fails to record the bank account on the tax registration certificate of the taxpayer engaged in production and business operations, it shall be ordered to get right within the time limit of the tax organ, and shall be imposed upon a fine of less than 20, 000 yuan; if the circumstances are serious, it shall be imposed upon a fine of more than 20,000 yuan but less than 50,000 yuan. Article 93. For anyone who illegally provides bank accounts, invoices, certifications or the other conveniences to any taxpayer or withholder and causes failure to pay taxes, underpayment of taxes, or the cheating of export rebates, the tax organ may, apart from confiscating its illegal incomes, impose a fine of less than the amount of the taxes failing to be paid, underpaid, or the amount of the rebates. Article 94. Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees. Where the taxpayer refuses to make payments, it shall be subject to the enforcement of Article 68 of the LATC. Article 95. When the tax organs go to the stations, docks, airports, post enterprises or their branches to inspect relevant information of the taxpayers and are refused by the relevant entities, these entities shall be ordered to get right by the tax organs, and may be imposed upon a fine of less than 10, 000 yuan; if the circumstances are serious, shall be imposed upon a fine of more than 10, 000 yuan but less than 50, 000 yuan. Article 96. A taxpayer or withholder shall be punished in accordance with Article 70 of the LATC if it is in any of the following circumstances: (1)Offering false materials, failing to present actual information, or refusing to provide relevant materials; (2)Refusing or hindering the tax organs from writing down, recording, videotaping, photographing and copying relevant information and materials of the case; (3)The taxpayer's or withholder's transferring, concealing, destroying relevant materials in the process of inspection; or (4)Other circumstances of failing to accept taxation inspection in accordance with the law. Article 97. Where any tax officer privately distributes any commodity, goods or any other property that has been detained or sealed up and if the circumstances are so serious as to have constituted any crime, he shall be subject to criminal liabilities. If no crime has been constituted, he shall be given an administrative sanction. Article 98. Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees. Article 99. When a tax organ imposes a fine on or confiscates the illegal incomes of a taxpayer, withholder or any other party, it shall issue a receipt of fine or confiscation. If it fails to do so, the taxpayer, withholder or the other party shall be entitled to refuse to make payments. Article 100. The term "tax dispute" mentioned in Article 88 of the LATC refers to the disputes arising from the oppositions raised by the taxpayers, withholders and tax guarantors to the concrete administrative acts of the tax organs in determining the taxation subject, taxation object, taxation scope, tax deduction, tax exemption and rebates, applicable tax rates, tax calculation bases, taxation steps, time limit for tax payment, tax payment place, and tax collection methods. CHAPTER VIII SERVICE OF DOCUMENTS Article 101. The tax organs shall directly serve the tax-related documents upon the addressees. If the addressees are citizens, the tax-related documents shall be signed by themselves; if they aren't present, the tax-related documents shall be signed by their adult relatives living with them. If the addressees are legal persons or the other institutions, the tax-related documents shall be signed for by their respective legal representative, or principal, or finance chief. Where the addressees have surrogates, the tax-related documents may be signed by their surrogates. Article 102. The service of tax-related documents shall have a receipt of service. It shall be deemed that a service if successful is the addressee or other recipients prescribed in the present Detailed Rules has written down the date of reception, put his signature or seal on the receipt of service. Article 103. Where an addressee or any other recipient as prescribed in the present Detailed Rules refuses to sign to acknowledge the reception of the tax-related documents, the addresser shall specify the reasons of refusal and the date on the receipt of service, and the addresser and the witness(es) shall put their signatures or seals on it, and then leave the tax-related documents to the addressee, and the service shall be deemed as successful. Article 104. Where it is difficult to service the tax-related documents, it may entrust other relevant organs or entities to service them, or service them by post. Article 105. The service date of a direct or entrusted service of tax-related documents shall be the receiving date signed or marked by the addressee or witness on the receipt of service. The service date of the tax-related documents by post shall be the receiving date marked on the receipt of the registered letter, and the service shall be deemed as successful. Article 106. In any of the following circumstances, the tax organ may service tax-related documents by announcement, which shall be considered as successful 30 days after it is announced: (1)An identical tax-related document shall be serviced upon a lot of addressees; or (2)It is unable to service upon the addressees by any other way as prescribed in this Chapter. Article 107. The format of tax-related documents shall formulated by the State Administration of Taxation. The tax-related documents mentioned in the present Detailed Rules shall include the following: (1)notice of tax matters; (2)notice of an order to get right within a time limit; (3)notice of preservative tax measures; (4)decision on mandatory enforcement of tax collection; (5)notice of taxation inspection; (6) decision on tax handling; (7)decision on taxation administrative punishment; (8)decision on administrative review; and (9)other tax-related documents. CHAPTER IX SUPPLEMENTARY PROVISIONS Article 108. All the terms "more than", "less than" "within" "expiration" mentioned in the LATC and the present Detailed Rules include the figures themselves. Article 109. Where the deadline prescribed in the LATC and the present Detailed Rules is a legal holiday, then the second day after the end of the holiday shall be the deadline; where there are at least 3 successive days of legal holidays within the time limit, the deadline shall be postponed according to the numbers of the holidays. Article 110. The withholding commissions prescribed in Article 30 (3) of the LATC shall be incorporated into the budget management and shall be paid to the withholder in accordance with the relevant laws and administrative regulations by the tax organs. Article 111. The measures for the taxpayers' or withholders' entrusting of the tax affairs to the tax agents shall be formulated by the State Administration of Taxation. Article 112. The administration on the collection of cultivated land occupation taxes, deed taxes, agricultural taxes, and animal husbandry taxes shall be implemented in accordance with the relevant regulations of the State Council. Article 113. The present Detailed Rules shall be implemented as of October 15, 2002. The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, which were promulgated on August 4, 1993 by the State Council, shall be abolished concurrently. |
||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||
|
Copyright 2002 NovexCn.com
|