Law of the People's Republic of China on the Administration of Taxation Collection
(Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)

Chapter I - General Principles

Chapter II - Taxation Administration

Section 1 - Taxation Registration

Section 2 - Administration over Account Books and Accounting Documents

Section 3 - Tax Declaration

Chapter III - Tax Collection

Chapter IV - Tax Inspection

Chapter V - Legal Liabilities

Chapter VI - Supplementary Articles

Metadata

SiSU Metadata, document information

Manifest

SiSU Manifest, alternative outputs etc.

China - Administration of Taxation Collection, 1995

MOFTEC

copy @ Lex Mercatoria

Law of the People's Republic of China on the Administration of Taxation Collection
(Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)

Chapter II - Taxation Administration

Section 2 - Administration over Account Books and Accounting Documents

Article 14

Value-added tax exclusive invoices shall be printed by the enterprises designated by the competent taxation authorities under the State Council; other invoices, in line with the provisions of the competent taxation authorities under the State Council, shall be printed by the enterprises respectively designated by the State taxation bureau and the local taxation bureau at the level of province, autonomous region and municipality directly under the Central Government.

Without the designation of the taxation authorities as indicated in the above paragraph, no invoices shall be printed.

The invoice administrative methods shall be formulated by the State Council.

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