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

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Chapter II - Taxation Administration

Section 1 - Taxation Registration

Article 9

Article 10

Article 11

Section 2 - Administration over Account Books and Accounting Documents

Article 12

Article 13

Article 14

Article 15

Section 3 - Tax Declaration

Article 16

Article 17

Chapter III - Tax Collection

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Chapter IV - Tax Inspection

Article 32

Article 33

Article 34

Article 35

Article 36

Chapter V - Legal Liabilities

Article 37

Article 38

Article 39

Article 40

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47

Article 48

Article 49

Article 50

Article 51

Article 52

Article 53

Article 54

Article 55

Article 56

Chapter VI - Supplementary Articles

Article 57

Article 58

Article 59

Article 60

Article 61

Article 62

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