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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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Law of the People's Republic of China on the Administration of Taxation Collection
Chapter I - General Principles
The tax authorities referred to in this Law shall mean the tax bureaus, branches and offices at various levels.
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