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 V - Legal Liabilities

116

Article 37

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If a taxpayer has done one of the following, the taxation authorities shall order him to make corrections within a term limit; if no corrections are made upon the expiry of the term limit, he shall be imposed a fine amounting to less than RMB 2,000 yuan, should the law-breaking activity is serious in nature, a fine of RMB 2,000-10,000 yuan can be imposed:

118

(1) Failure to make declaration and go through formalities for tax registration, change or cancellation within the specified period of time;

119

(2) Failure to establish and keep account books or accounting documents and related materials according to provisions; and

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(3) Failure to submit the financial and accounting system or methods to the taxation authorities for file.

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