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

128

Article 41

129

Where, as a result that a taxpayer has outstanding payable tax and adopts measures to move away or hide assets, the taxation authorities cannot collect the outstanding tax amount exceeding RMB 10,000 yuan, in addition to collecting the outstanding tax amount, the taxation authorities shall dish out punishments in compliance with the provisions of Article 2 of the Additional Provisions with regard to Punishment of Criminal Tax Evasion and Rebellion against Tax Collection; should the amount be less than RMB 10,000 yuan, the taxation authorities shall collect the outstanding tax amount and impose a fine of less than five times the outstanding tax amount.

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