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 II - Taxation Administration

Section 1 - Taxation Registration

Article 9

Within thirty days after obtaining the business license, an enterprise, a subsidiary and site for production and operations set up by an enterprise in another locality, a self-employed household business and an institution engaged in production and operations ( hereinafter referred to taxpayers engaged in production and operations as a generic name), upon presentation of relevant credentials, shall go to the taxation authorities to apply for tax registration. After examination, the taxation authorities will issue a tax registration certificate.

The State Council will work out provisions governing the scope and methods of tax registration for the taxpayers not falling into the category as mentioned in the above paragraph.

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