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

144

Article 48

145

In case of illegally printing invoice in violation of the provisions in Article 14 of this Law, the taxation authorities shall destroy the illegally printed invoices, confiscate the illegal income and impose a fine.

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