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

137

Article 45

138

Rebellion against tax collection shall mean refusal to pay tax by using violence and threats. In addition to collecting the refused tax, the taxation authorities shall mete out punishments in line with the provisions of Paragraph 1 of Article 6 of the Additional Provisions with Regard to Punishment of Criminal Tax Evasion and Rebellion against Tax collection; should the activity be light in nature and constitute no crime, the taxation authorities shall collect the refused amount of tax and impose a fine of less than five times the refused amount of tax.

139

Should rebellion against tax collection by violent means result in serious physical injuries or deaths, punishments shall be meted out in a severe manner according to physical injuries crimes and homicides; and a fine shall be imposed in line with the provisions of Paragraph 2 of Article 6 of the Additional Provisions with Regard to Punishment of Criminal Tax Evasion and Rebellion against Tax Collection.

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