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 25

With regard to an entity or individual engaged in operations without having obtained a business license, in addition to the punishment meted out by the industry and commerce administrative organs, the taxation authorities shall determine its taxable amount and order it to pay this amount; in case of refusal to pay, the taxation authorities may detain its commodities and goods to the extent of being equivalent in value to the taxable amount. In the event that payable tax is paid after the detention of goods and commodities, the taxation authorities shall immediately release the detained items and return the detained commodities and goods; in the case of continued refusal to pay payable tax, with the approval of the director of a taxation bureau above the county level, the detained commodities and goods can be auctioned and the income generated therein can be used to make up for the payable tax.

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