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 III - Tax Collection

Article 23

If a taxpayer is found to be in one of the following situations, the taxation authorities shall have the right to check and determine his taxable amount:

(1) Being unnecessary to establish an account book according to the provisions of this Law;

(2) Having to, but having failed to, establish an account book according to the provisions of this Law;

(3) Although an account book has been kept, yet the accounts are chaotic or the cost materials, income documents and expense documents are incomplete. Consequently it is difficult to check the accounts;

(4) When taxation obligations emerge, having failed to make tax declaration in the period of time specified and after the taxation authorities order him to declare in a set period of time, having failed to declare after the expiry of the time limit.

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