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 3 - Tax Declaration

Article 16

A taxpayer shall, within the declaration period as specified in the provisions of laws and administrative regulations or as specified by the taxation authorities in line with the provisions in laws and administrative regulations, submit its tax declaration form, financial and accounting statements and other tax payment materials as requested on a taxpayer by the taxation authorities based upon actual needs.

Withholding agents shall, within the declaration period as specified in the provisions of laws and administrative regulations or as specified by the taxation authorities in line with the provisions in laws and administrative regulations, submit the tax withholding, collecting and payment reports and other tax payment materials as requested on a withholding agent by the taxation authorities based upon actual needs.

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