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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

Metadata

SiSU Metadata, document information

Manifest

SiSU Manifest, alternative outputs etc.

 

China - Administration of Taxation Collection, 1995

MOFTEC

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ABCDEFGHIJKLMNOPQRSTUVWXYZ

A

Abolished

(1)

179,

About

(3)

104, 135, 143,

Above

(15)

29, 42, 61, 62, 77, 79, 82, 85, 88, 106, 127, 136, 147,

Abuse

(1)

20,

Abusing

(1)

159,

Accept

(5)

20, 108, 163, 164,

Accordance

(3)

13, 36, 127,

According

(10)

6, 18, 39, 45, 70, 71, 110, 119, 139, 163,

Account

(18)

34, 45, 46, 70, 71, 72, 80, 82, 86, 101, 119, 122, 126, 127,

Accountable

(1)

83,

Accounting

(12)

34, 36, 38, 39, 45, 46, 49, 119, 120, 122, 126,

Accounts

(6)

36, 72, 106, 126,

Action

(2)

58, 88,

Activities

(7)

22, 79, 131, 154, 156, 158,

Activity

(3)

117, 122, 138,

Actual

(2)

49, 50,

Add

(1)

126,

Added

(1)

41,

Addition

(8)

62, 77, 126, 129, 136, 138, 141, 161,

Additional

(9)

126, 127, 129, 131, 133, 135, 136, 138, 139,

Adjustments

(1)

75,

Administering

(2)

15, 16,

Administration

(10)

1, 4, 6, 25, 34, 150, 170, 171, 179,

Administrative

(28)

8, 9, 11, 12, 13, 22, 31, 43, 49, 50, 55, 61, 64, 65, 77, 90, 126, 147, 161, 163, 171,

Adopt

(1)

135,

Adopted

(1)

1,

Adopts

(1)

129,

Advantage

(1)

156,

After

(17)

28, 31, 73, 77, 83, 94, 126, 163, 164,

Against

(15)

22, 88, 126, 127, 129, 131, 133, 135, 136, 138, 139, 150, 154,

Agent

(22)

50, 52, 62, 85, 88, 97, 101, 102, 103, 104, 106, 110, 122, 124, 127, 141, 143, 154, 163,

Agents

(18)

12, 13, 20, 36, 45, 50, 57, 58, 59, 61, 67, 96, 108, 159, 168,

Agreements

(2)

173,

Agricultural

(1)

170,

Airports

(1)

105,

All

(4)

17, 90, 108, 152,

Allowed

(1)

108,

Also

(2)

110, 164,

Altered

(1)

46,

Although

(1)

72,

Amended

(1)

1,

Amendment

(1)

1,

Amount

(62)

20, 39, 69, 75, 77, 80, 81, 82, 83, 85, 86, 87, 90, 94, 96, 97, 126, 127, 129, 131, 133, 135, 136, 138, 141, 143, 156, 158,

Amounting

(1)

117,

And

(231)

1, 4, 8, 9, 11, 12, 13, 16, 17, 18, 20, 22, 24, 28, 29, 31, 34, 36, 38, 39, 41, 45, 46, 49, 50, 52, 55, 57, 58, 59, 61, 62, 64, 65, 67, 69, 72, 73, 75, 77, 79, 80, 81, 82, 85, 86, 87, 90, 94, 96, 101, 102, 103, 104, 105, 106, 108, 110, 112, 114, 118, 119, 120, 122, 124, 126, 127, 129, 131, 133, 135, 136, 138, 139, 141, 143, 145, 150, 152, 154, 156, 158, 159, 161, 163, 164, 168, 170, 171, 173, 175,

Animal

(1)

170,

Another

(1)

28,

Any

(14)

6, 31, 57, 108, 112, 150, 156, 158, 163, 173, 175,

Anyone

(1)

161,

Applicable

(1)

6,

Application

(3)

65, 163, 165,

Applications

(1)

64,

Apply

(5)

28, 31, 163, 164, 165,

Applying

(1)

31,

Approval

(9)

36, 52, 61, 65, 77, 79, 82, 85, 106,

Approving

(1)

65,

April

(1)

179,

Arable

(1)

170,

Are

(10)

15, 58, 72, 83, 90, 92, 117, 122, 124,

Arise

(1)

163,

Arrearage

(3)

88, 96, 163,

Article

(75)

3, 5, 7, 10, 14, 19, 21, 23, 27, 30, 32, 35, 37, 40, 44, 48, 51, 54, 56, 60, 63, 66, 68, 74, 76, 78, 84, 89, 91, 93, 95, 99, 107, 109, 111, 113, 116, 121, 123, 125, 126, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, 144, 145, 146, 149, 150, 151, 153, 155, 157, 158, 160, 162, 167, 169, 172, 174, 176, 178,

Articles

(3)

131, 154, 166,

Assets

(9)

79, 81, 82, 87, 92, 102, 105, 129,

Assist

(1)

17,

Assistance

(1)

110,

Assists

(1)

154,

Associate

(1)

75,

Auction

(4)

82, 87,

Auctioned

(1)

77,

Authorities

(103)

6, 15, 16, 17, 18, 22, 24, 28, 31, 33, 36, 38, 39, 41, 42, 45, 49, 50, 52, 55, 57, 58, 59, 61, 62, 64, 65, 67, 69, 73, 75, 77, 79, 82, 83, 85, 88, 90, 92, 94, 96, 97, 100, 108, 110, 112, 114, 117, 120, 122, 124, 126, 127, 129, 131, 135, 136, 138, 141, 143, 145, 148, 150, 152, 161, 163, 164, 165,

Authorization

(2)

161,

Autonomous

(1)

41,

Averting

(1)

79,

Away

(2)

79, 129,

B

Back

(2)

96, 161,

Balance

(2)

141,

Bank

(3)

80, 82, 86,

Banks

(1)

106,

Based

(4)

36, 49, 50, 64,

Basis

(2)

9, 65,

Because

(2)

96, 97,

Been

(8)

72, 82, 94, 126, 127, 131, 143,

Before

(6)

31, 79, 163, 164, 165,

Begin

(1)

161,

Beginning

(3)

8, 9, 55,

Being

(3)

36, 70, 77,

Bend

(1)

20,

Benefit

(1)

20,

Between

(5)

75, 163, 173, 175,

Bid

(1)

141,

Book

(8)

36, 46, 70, 71, 72, 101,

Books

(8)

34, 45, 101, 119, 122, 126,

Border

(1)

90,

Branch

(3)

106, 147,

Branches

(1)

24,

Breaking

(4)

112, 117, 122, 131,

Bribe

(1)

133,

Bribes

(2)

20, 156,

Bring

(2)

164, 165,

Bureau

(10)

41, 61, 77, 79, 82, 85, 106, 147,

Bureaus

(1)

24,

Business

(7)

28, 75, 77, 102, 147,

But

(6)

61, 71, 136, 150, 161, 165,

C

Calculated

(1)

39,

Calculation

(1)

97,

Can

(11)

52, 61, 62, 64, 77, 82, 97, 117, 168,

Canceled

(1)

161,

Canceling

(1)

31,

Cancellation

(2)

31, 118,

Cannot

(1)

129,

Carry

(1)

18,

Carrying

(1)

17,

Case

(10)

31, 58, 77, 82, 126, 131, 145, 159,

Cases

(3)

8, 112,

Category

(1)

29,

Cause

(1)

158,

Central

(1)

41,

Certificate

(4)

28, 46, 106, 163,

Certificates

(5)

33, 45, 67, 105,

Change

(1)

118,

Changes

(2)

31,

Changing

(1)

31,

Chaotic

(1)

72,

Chapter

(6)

2, 25, 53, 98, 115, 166,

Charge

(1)

62,

Charged

(1)

96,

Check

(3)

36, 69, 72,

Checking

(2)

106,

China

(6)

1, 75, 173, 179,

Circumstances

(1)

97,

Clear

(1)

36,

Collect

(20)

12, 13, 20, 55, 57, 67, 126, 127, 129, 131, 135, 136, 138, 141, 158, 161,

Collected

(8)

6, 75, 127, 143, 161,

Collecting

(11)

50, 52, 57, 58, 101, 104, 126, 129, 136, 138,

Collection

(32)

1, 4, 6, 8, 9, 15, 16, 53, 55, 59, 102, 103, 110, 122, 124, 126, 127, 129, 131, 133, 135, 136, 138, 139, 170, 171, 179,

Commerce

(3)

31, 77,

Commissions

(1)

59,

Commit

(1)

156,

Committed

(2)

126, 131,

Committee

(1)

1,

Committing

(1)

154,

Commodities

(12)

77, 79, 81, 82, 87, 92, 102, 105,

Compensate

(1)

82,

Competent

(7)

15, 39, 41, 45, 65,

Complete

(1)

16,

Compliance

(4)

1, 22, 129, 154,

Comply

(1)

122,

Complying

(1)

165,

Conclude

(1)

79,

Concurrently

(1)

179,

Conduct

(2)

100, 110,

Conducted

(4)

79, 108, 170, 171,

Conduction

(1)

114,

Confiscate

(1)

145,

Confiscated

(1)

152,

Conformity

(1)

33,

Congress

(2)

1,

Connection

(4)

103, 110, 112, 122,

Consequently

(1)

72,

Consigned

(1)

105,

Conspires

(1)

154,

Constitute

(3)

126, 138, 154,

Constituted

(2)

131,

Constituting

(1)

136,

Contained

(1)

13,

Contents

(1)

31,

Continued

(1)

77,

Contract

(1)

170,

Control

(1)

90,

Conveniences

(1)

156,

Copy

(1)

112,

Corrections

(6)

117, 122, 124,

Cost

(1)

72,

Council

(16)

8, 15, 29, 33, 36, 39, 41, 43, 45, 177, 179,

Counter

(1)

39,

Countries

(1)

173,

Country

(2)

90,

County

(8)

61, 77, 79, 82, 85, 106, 147,

Course

(2)

114, 164,

Court

(5)

163, 164, 165,

Courts

(1)

152,

Credentials

(3)

28, 31, 114,

Crime

(5)

138, 156, 158,

Crimes

(5)

131, 136, 139, 154,

Criminal

(12)

126, 127, 129, 131, 133, 135, 136, 138, 139, 150, 158,

Customs

(1)

171,

Cut

(1)

36,

D

Damaged

(1)

33,

Damages

(1)

83,

Date

(1)

62,

Day

(1)

62,

Days

(8)

28, 31, 163, 164,

Deals

(1)

135,

Deaths

(1)

139,

Decided

(1)

147,

Deciding

(1)

161,

Decision

(12)

1, 147, 161, 163, 164, 165,

Decisions

(2)

9, 65,

Declaration

(10)

47, 49, 50, 52, 73, 118, 124, 126,

Declarations

(1)

135,

Declare

(2)

73,

Decreasing

(1)

55,

Delay

(1)

62,

Deliberately

(2)

20, 159,

Demand

(1)

20,

Departments

(2)

17, 110,

Deposits

(6)

80, 82, 86, 106,

Designate

(1)

106,

Designated

(2)

41,

Designation

(1)

42,

Destroy

(1)

145,

Destroyed

(1)

46,

Destroying

(1)

126,

Detain

(4)

77, 81, 87, 92,

Detained

(4)

77, 82,

Detention

(1)

77,

Determine

(2)

69, 77,

Determined

(1)

136,

Devoted

(1)

20,

Difficult

(3)

20, 72, 159,

Direct

(4)

161, 163, 164,

Directly

(3)

41, 161, 164,

Director

(5)

77, 79, 82, 85, 106,

Disciplinary

(2)

154, 159,

Disciplined

(2)

156, 158,

Discovery

(1)

94,

Discrepancy

(2)

173, 175,

Dish

(1)

129,

Dispatched

(1)

114,

Dispute

(1)

163,

Documentary

(1)

105,

Documentation

(2)

103, 112,

Documents

(11)

34, 36, 45, 72, 101, 105, 119, 122, 126,

Done

(1)

117,

Down

(1)

112,

Due

(3)

90, 161,

Duties

(9)

16, 17, 18, 20, 150, 156, 158,

E

Each

(1)

22,

Efforts

(1)

16,

Emerge

(1)

73,

Employed

(3)

28, 36, 147,

Empowered

(1)

8,

Enforce

(1)

20,

Enforcement

(8)

85, 88, 141, 164, 165,

Engaged

(15)

28, 31, 36, 38, 39, 45, 75, 77, 79, 85, 106, 141, 147,

Enter

(1)

179,

Enterprise

(7)

28, 75, 131, 135, 147,

Enterprises

(5)

41, 75, 105,

Entities

(6)

11, 12, 17, 65, 110, 136,

Entity

(4)

18, 22, 57, 77,

Entrepreneur

(1)

36,

Entries

(2)

126,

Entrust

(1)

168,

Equivalent

(5)

77, 80, 81, 86, 87,

Errors

(1)

97,

Establish

(6)

36, 70, 71, 119, 122,

Evaded

(6)

126,

Evasion

(12)

126, 127, 129, 131, 133, 135, 136, 138, 139,

Event

(6)

62, 77, 83, 136, 154,

Every

(1)

22,

Evidence

(4)

46, 79, 103, 110,

Examination

(2)

28, 65,

Examining

(1)

65,

Exceed

(2)

61, 127,

Exceeding

(1)

129,

Exceeds

(1)

126,

Exception

(1)

143,

Excess

(3)

94,

Exclusive

(1)

41,

Execution

(3)

164,

Exempt

(1)

161,

Exemption

(6)

8, 9, 64, 65,

Exercising

(2)

150,

Expense

(2)

72, 126,

Expenses

(1)

75,

Expiry

(8)

73, 79, 82, 85, 117, 122, 124, 141,

Export

(4)

135, 136,

Extended

(1)

97,

Extent

(1)

77,

F

Fact

(1)

112,

Fail

(7)

75, 83, 85, 124, 141,

Failed

(4)

71, 73, 122,

Failing

(2)

62,

Failure

(3)

118, 119, 120,

Fake

(1)

126,

Falling

(2)

29, 136,

False

(2)

126, 135,

February

(1)

1,

Few

(1)

126,

Figures

(1)

106,

File

(3)

38, 64, 120,

Film

(1)

112,

Finance

(4)

36, 39, 45,

Financial

(8)

38, 39, 49, 80, 82, 86, 106, 120,

Find

(1)

94,

Fine

(17)

117, 122, 124, 126, 127, 129, 131, 135, 136, 138, 139, 141, 145, 147,

Fines

(1)

148,

First

(1)

163,

Five

(8)

126, 127, 129, 131, 135, 136, 138, 141,

Following

(5)

69, 79, 85, 100, 117,

For

(41)

15, 20, 28, 29, 31, 38, 58, 64, 65, 77, 82, 83, 85, 87, 90, 102, 105, 114, 118, 120, 126, 127, 147, 150, 159, 163, 164, 165, 177,

Force

(1)

179,

Foreign

(2)

75, 173,

Forged

(2)

33, 46,

Forging

(1)

126,

Form

(2)

49, 156,

Formalities

(2)

52, 118,

Format

(1)

106,

Formulate

(2)

8, 177,

Formulated

(3)

4, 8, 43,

Found

(1)

69,

Fraudulent

(1)

135,

Friends

(1)

20,

From

(10)

18, 36, 52, 62, 82, 90, 135, 150,

Fulfill

(1)

16,

Fund

(1)

135,

G

Gains

(1)

75,

General

(1)

2,

Generated

(3)

77, 82, 87,

Generic

(1)

28,

Give

(3)

22, 80, 86,

Given

(1)

92,

Goods

(13)

77, 79, 81, 82, 87, 92, 102, 105,

Governing

(1)

29,

Government

(2)

9, 41,

Governments

(3)

16, 65,

Great

(1)

158,

Guarantee

(2)

79,

Guaranteed

(1)

85,

Guarantees

(2)

90,

Guarantor

(3)

85, 88, 163,

H

Handle

(1)

168,

Handled

(1)

31,

Has

(17)

22, 72, 75, 82, 83, 85, 94, 117, 122, 126, 127, 129, 131, 143,

Have

(14)

31, 61, 69, 75, 79, 83, 94, 96, 100, 131, 143,

Having

(8)

57, 71, 73, 77, 147, 165,

Held

(1)

83,

Hereby

(1)

4,

Hereinafter

(1)

28,

Hide

(2)

108, 129,

Hiding

(2)

79, 126,

Him

(7)

62, 73, 90, 117, 122, 124, 141,

His

(8)

61, 69, 94, 156, 158, 159,

Homicides

(1)

139,

Honor

(2)

57,

Honoring

(1)

58,

Household

(2)

28, 147,

Husbandry

(1)

170,

I

Illegal

(1)

145,

Illegally

(2)

145,

Immediately

(4)

77, 82, 94,

Impede

(2)

150,

Implemented

(2)

8,

Implementing

(1)

177,

Impose

(10)

124, 126, 127, 129, 131, 135, 136, 138, 141, 145,

Imposed

(8)

117, 122, 124, 139, 147, 154,

Imposing

(1)

148,

Inadequate

(2)

20, 97,

Inadequately

(4)

127, 131,

Inappropriate

(1)

83,

Income

(9)

72, 75, 77, 79, 82, 87, 126, 145, 152,

Incomplete

(1)

72,

Increasing

(1)

55,

Independent

(1)

75,

Indicated

(2)

42, 127,

Individual

(6)

9, 18, 22, 57, 77, 147,

Individuals

(4)

11, 12, 65, 136,

Industry

(3)

31, 77,

Inform

(2)

22, 58,

Informants

(1)

22,

Information

(4)

106, 108, 110,

Injuries

(2)

139,

Inquiring

(1)

104,

Inspected

(1)

114,

Inspecting

(1)

101,

Inspection

(8)

98, 101, 102, 105, 106, 114,

Inspections

(3)

100, 108, 110,

Instigated

(1)

161,

Instigates

(1)

154,

Institute

(2)

163, 164,

Institution

(4)

9, 28, 131, 135,

Institutions

(4)

80, 82, 86, 106,

Insufficiently

(1)

96,

Interests

(2)

4, 83,

Interim

(1)

179,

Into

(5)

29, 112, 136, 152, 179,

Invalid

(1)

65,

Investigated

(1)

150,

Investigating

(1)

112,

Invoice

(2)

43, 145,

Invoices

(4)

41, 42, 145,

Involved

(7)

110, 112, 154, 161, 164, 165,

Issue

(5)

28, 67, 82, 92, 148,

Issued

(1)

163,

Issues

(1)

104,

Items

(2)

20, 77,

Its

(7)

49, 75, 77, 79, 106,

J

January

(1)

179,

Joint

(1)

154,

Jot

(1)

112,

Jurisdictions

(1)

16,

K

Keep

(7)

22, 36, 45, 114, 119, 122,

Keeping

(2)

101,

Kept

(1)

72,

Kinds

(1)

6,

L

Land

(1)

170,

Law

(29)

1, 4, 6, 8, 18, 20, 24, 70, 71, 110, 112, 117, 122, 131, 141, 145, 147, 150, 154, 158, 161, 170, 173, 175, 177, 179,

Lawful

(1)

36,

Laws

(22)

9, 11, 12, 13, 20, 22, 49, 50, 55, 57, 61, 64, 65, 161, 163, 171,

Lawsuit

(1)

164,

Leadership

(1)

16,

Leave

(1)

90,

Leaving

(1)

90,

Legal

(2)

8, 115,

Legislation

(1)

175,

Legitimate

(2)

4, 83,

Lent

(1)

33,

Less

(22)

117, 122, 126, 127, 129, 131, 133, 135, 136, 138, 141, 147, 158,

Level

(8)

41, 61, 77, 79, 82, 85, 106, 147,

Levels

(4)

16, 24, 65,

Levy

(1)

62,

Liabilities

(1)

115,

License

(3)

28, 77, 147,

Lift

(1)

83,

Light

(1)

138,

Limit

(16)

73, 79, 82, 83, 85, 117, 122, 124, 141,

Line

(21)

8, 41, 49, 50, 55, 57, 59, 61, 126, 131, 133, 135, 136, 138, 139, 150, 156, 158, 161, 171,

List

(1)

92,

Litigation

(4)

163, 164, 165,

Local

(4)

16, 41, 65,

Locality

(1)

28,

Losses

(2)

83, 158,

M

Made

(9)

85, 97, 117, 122, 124, 147, 161, 165,

Make

(15)

20, 73, 75, 77, 85, 87, 117, 118, 122, 124, 126, 141, 163, 165,

Making

(4)

9, 126, 135, 159,

Manner

(1)

139,

Manufactures

(1)

135,

Materials

(11)

45, 46, 49, 50, 72, 101, 103, 105, 119, 122,

Matters

(1)

168,

May

(19)

36, 77, 79, 85, 90, 94, 96, 112, 122, 124, 141, 163, 164, 165,

Mean

(4)

11, 12, 24, 138,

Means

(3)

126, 127, 139,

Measures

(12)

79, 82, 83, 85, 88, 129, 135, 141, 164,

Meeting

(2)

1,

Mentioned

(2)

29, 88,

Mete

(4)

126, 135, 136, 138,

Meted

(6)

77, 127, 131, 133, 139, 154,

Methods

(5)

29, 38, 39, 43, 120,

Money

(4)

135, 136, 156,

Months

(1)

61,

More

(1)

135,

Move

(1)

129,

Moving

(1)

79,

Municipal

(2)

106,

Municipality

(1)

41,

N

Name

(1)

28,

Names

(1)

22,

National

(2)

1,

Nationwide

(2)

15, 106,

Nature

(3)

117, 122, 138,

Necessary

(1)

90,

Needs

(2)

49, 50,

Neglect

(2)

20, 158,

None

(2)

127, 158,

Not

(26)

20, 29, 33, 36, 55, 57, 61, 82, 85, 90, 96, 108, 127, 131, 136, 143, 154, 158, 163, 164,

Notice

(5)

80, 82, 86, 164,

Notify

(1)

90,

O

Obligated

(3)

11, 12, 114,

Obligation

(1)

57,

Obligations

(5)

57, 58, 73, 79,

Observed

(1)

173,

Obstruct

(1)

18,

Obtained

(2)

77, 147,

Obtaining

(1)

28,

Obvious

(1)

79,

Occupancy

(1)

170,

Offenses

(3)

150, 154,

Offer

(2)

90, 108,

Offered

(1)

90,

Office

(1)

147,

Officer

(4)

154, 156, 158, 159,

Officers

(4)

20, 133, 150,

Offices

(2)

24, 106,

Officio

(5)

16, 17, 18, 150,

One

(2)

69, 117,

Opening

(3)

80, 82, 86,

Operations

(18)

28, 31, 36, 38, 39, 45, 75, 77, 79, 85, 102, 106, 141, 147,

Order

(12)

4, 73, 77, 79, 85, 117, 122, 124, 126, 141, 150,

Ordering

(2)

62, 103,

Organization

(2)

9, 75,

Organs

(2)

77, 90,

Other

(18)

41, 45, 46, 49, 50, 79, 80, 81, 82, 86, 87, 92, 102, 105, 106, 110,

Out

(17)

17, 18, 29, 77, 94, 126, 127, 129, 131, 133, 135, 136, 138, 139, 154,

Outstanding

(6)

90, 129,

Over

(7)

4, 6, 16, 34, 126, 170, 171,

Overdue

(4)

8, 9, 62,

P

Paid

(16)

75, 77, 82, 83, 90, 94, 96, 97, 127, 131, 141, 163,

Paragraph

(12)

29, 42, 62, 82, 88, 127, 135, 136, 138, 139,

Part

(4)

58, 96, 110, 143,

Parties

(4)

110, 164, 165,

Past

(1)

175,

Pay

(21)

11, 13, 59, 61, 62, 77, 79, 85, 96, 126, 127, 133, 138, 141, 143,

Payable

(12)

77, 79, 82, 127, 129, 141, 158, 161,

Paying

(1)

83,

Payment

(27)

8, 9, 45, 46, 49, 50, 52, 61, 62, 67, 79, 85, 88, 90, 103, 104, 110, 141, 163,

Pays

(1)

82,

People

(15)

1, 16, 65, 152, 163, 164, 165, 173, 179,

Per

(1)

62,

Period

(17)

45, 49, 50, 52, 61, 62, 73, 79, 85, 97, 118, 124,

Permission

(2)

46, 126,

Permitting

(1)

106,

Personnel

(1)

114,

Persons

(2)

114, 161,

Pertinent

(1)

102,

Physical

(2)

139,

Picture

(2)

108, 110,

Place

(1)

163,

Portion

(7)

80, 81, 86, 87, 94, 126,

Position

(1)

36,

Possession

(1)

79,

Postal

(1)

105,

Postpone

(3)

52, 61,

Powers

(2)

20, 159,

Present

(2)

108, 110,

Presentation

(3)

28, 31, 106,

Preservation

(8)

45, 79, 82, 83, 164,

Prevail

(1)

175,

Prevent

(1)

90,

Price

(1)

75,

Principles

(1)

2,

Printed

(4)

41, 42, 145,

Printing

(1)

145,

Problems

(1)

61,

Production

(15)

28, 31, 36, 38, 39, 45, 75, 79, 85, 102, 106, 141,

Products

(1)

135,

Promulgated

(2)

175, 179,

Property

(1)

156,

Prosecuted

(2)

156, 158,

Protect

(1)

4,

Provide

(4)

79, 106, 110,

Provided

(2)

65, 147,

Province

(1)

41,

Provisions

(53)

8, 9, 13, 22, 29, 33, 36, 39, 41, 49, 50, 55, 57, 59, 61, 64, 65, 70, 71, 119, 122, 126, 127, 129, 131, 133, 135, 136, 138, 139, 145, 150, 154, 161, 163, 170, 171, 173,

Public

(5)

36, 39, 45, 150,

Punctually

(3)

58, 61, 143,

Punished

(2)

150,

Punishment

(15)

77, 126, 127, 129, 131, 133, 135, 136, 138, 139, 150, 164, 165,

Punishments

(12)

126, 127, 129, 131, 133, 135, 136, 138, 139, 147, 154,

Q

Question

(4)

79, 163, 164,

R

Ranch

(1)

106,

Reasonable

(1)

75,

Reasons

(1)

126,

Rebate

(12)

8, 9, 135, 136, 161,

Rebellion

(11)

126, 127, 129, 131, 133, 135, 136, 138, 139,

Receipt

(7)

92, 163, 164,

Receipts

(1)

148,

Reconsideration

(10)

163, 164, 165,

Record

(2)

46, 112,

Recover

(1)

97,

Recovery

(1)

97,

Reduce

(2)

75, 161,

Reduction

(6)

8, 9, 64, 65,

Reference

(1)

170,

Referred

(2)

24, 28,

Refund

(1)

94,

Refusal

(5)

58, 77, 138, 143,

Refuse

(3)

58, 108, 150,

Refused

(3)

138,

Regard

(12)

77, 126, 127, 129, 131, 133, 135, 136, 138, 139, 163, 165,

Regarding

(1)

154,

Region

(1)

41,

Registration

(10)

26, 28, 29, 31, 33, 118,

Regulations

(22)

8, 9, 11, 12, 13, 22, 49, 50, 55, 57, 61, 64, 65, 161, 163, 171,

Related

(12)

39, 45, 101, 103, 105, 108, 110, 112, 119, 122, 168,

Relating

(1)

104,

Relatives

(1)

20,

Release

(1)

77,

Relevant

(10)

17, 28, 31, 39, 46, 105, 110, 143, 170, 171,

Remove

(1)

82,

Report

(1)

52,

Reported

(1)

143,

Reports

(2)

50, 124,

Republic

(4)

1, 173, 179,

Request

(3)

57, 94, 96,

Requested

(2)

49, 50,

Requesting

(3)

80, 86, 156,

Resort

(2)

126, 127,

Resorting

(1)

141,

Respective

(1)

16,

Respectively

(1)

41,

Responsibilities

(3)

96, 150, 161,

Responsible

(1)

15,

Result

(3)

83, 129, 139,

Return

(3)

77, 94,

Returned

(1)

161,

Revenues

(1)

4,

Rewards

(1)

22,

Right

(4)

22, 69, 75, 100,

RMB

(15)

117, 122, 124, 126, 127, 129, 135, 147,

Rules

(3)

150, 177, 179,

Run

(1)

39,

S

Safeguard

(1)

4,

Sanctions

(2)

154, 159,

Savings

(2)

106,

Scope

(2)

29, 136,

Seal

(2)

81, 87,

Sealed

(2)

82, 92,

Secret

(2)

22, 114,

Section

(3)

26, 34, 47,

Security

(1)

150,

Self

(3)

28, 36, 147,

Sent

(1)

105,

September

(1)

1,

Serious

(3)

117, 122, 139,

Service

(1)

171,

Set

(5)

28, 62, 73, 75, 79,

Settle

(1)

90,

Severe

(1)

139,

Shall

(112)

8, 9, 11, 12, 13, 16, 17, 18, 20, 22, 24, 28, 31, 33, 36, 38, 39, 41, 42, 43, 45, 46, 49, 50, 55, 57, 58, 59, 61, 65, 67, 69, 75, 77, 82, 83, 85, 90, 92, 94, 96, 100, 106, 108, 110, 114, 117, 122, 124, 126, 127, 129, 131, 133, 135, 136, 138, 139, 141, 143, 145, 147, 148, 150, 152, 154, 156, 158, 159, 161, 163, 164, 170, 171, 173, 175, 177, 179,

Short

(2)

136, 165,

Should

(40)

36, 39, 52, 61, 79, 85, 90, 94, 117, 124, 126, 127, 129, 133, 135, 136, 138, 139, 141, 143, 156, 158, 161, 163, 164, 165, 173, 175,

Show

(1)

114,

Signed

(1)

173,

Signs

(1)

79,

Site

(2)

28, 75,

Sites

(2)

102,

Situation

(3)

108, 110, 143,

Situations

(2)

69, 104,

Small

(1)

136,

Social

(1)

150,

Some

(1)

79,

Special

(2)

61, 97,

Specified

(17)

45, 49, 50, 52, 61, 62, 73, 82, 85, 118, 124,

Standing

(1)

1,

Starting

(1)

62,

State

(23)

4, 8, 15, 29, 33, 36, 39, 41, 43, 45, 135, 136, 152, 158, 177, 179,

Statements

(2)

49, 101,

Stations

(1)

105,

Still

(1)

85,

Stipulated

(2)

131, 141,

Stop

(3)

136, 164, 165,

Storage

(1)

102,

Strengthen

(2)

4, 16,

Strictly

(1)

20,

Sub

(2)

61, 106,

Subjected

(1)

159,

Submit

(5)

49, 50, 52, 120, 124,

Submitted

(1)

38,

Subsidiaries

(1)

105,

Subsidiary

(2)

28, 106,

Such

(3)

33, 126, 135,

Suffered

(1)

83,

Superiors

(4)

161, 163, 164,

Supplementary

(1)

166,

Supply

(2)

103, 110,

Support

(3)

16, 17, 110,

Suspend

(1)

80,

Suspended

(1)

82,

Swindle

(2)

135, 136,

Swindled

(7)

135, 136,

System

(3)

38, 39, 120,

T

Take

(3)

79, 85, 88,

Taken

(3)

65, 83, 88,

Taking

(3)

156,

Tampered

(1)

33,

Tampering

(1)

126,

Tape

(1)

112,

Tariffs

(1)

171,

Tasks

(1)

16,

Tax

(167)

8, 9, 16, 20, 24, 28, 29, 31, 33, 41, 45, 46, 47, 49, 50, 52, 53, 61, 62, 64, 65, 67, 73, 77, 79, 82, 83, 85, 88, 90, 97, 98, 100, 103, 104, 106, 108, 110, 112, 114, 118, 122, 124, 126, 127, 129, 131, 133, 135, 136, 138, 139, 141, 143, 147, 150, 154, 156, 158, 159, 161, 163, 164, 168, 170, 171,

Taxable

(29)

20, 39, 69, 75, 77, 79, 80, 81, 82, 83, 85, 86, 87, 90, 94, 96, 97, 102, 105, 126, 133, 141,

Taxation

(117)

1, 4, 6, 8, 15, 16, 17, 18, 20, 22, 25, 26, 28, 31, 33, 36, 38, 39, 41, 42, 45, 49, 50, 52, 55, 57, 58, 59, 61, 62, 64, 67, 69, 73, 75, 77, 79, 82, 83, 85, 88, 90, 92, 94, 96, 97, 100, 108, 110, 112, 114, 117, 120, 122, 124, 126, 127, 129, 131, 135, 136, 138, 141, 143, 145, 148, 152, 161, 163, 164, 165, 168, 175, 179,

Taxes

(19)

6, 8, 9, 11, 12, 13, 55, 57, 58, 61, 96, 97, 102, 143, 171,

Taxpayer

(48)

38, 39, 49, 52, 58, 61, 62, 64, 69, 79, 80, 82, 83, 85, 86, 88, 90, 94, 97, 101, 102, 103, 104, 105, 106, 110, 117, 124, 126, 129, 133, 141, 154, 163,

Taxpayers

(17)

4, 11, 13, 20, 28, 29, 31, 33, 36, 45, 61, 96, 108, 143, 159, 168,

Telecommunications

(1)

105,

Ten

(1)

97,

Term

(15)

79, 82, 83, 85, 117, 122, 124, 141,

Terminate

(1)

161,

Terminating

(1)

55,

Termination

(2)

8, 9,

Than

(21)

117, 122, 126, 127, 129, 131, 135, 136, 138, 141, 147, 158,

That

(15)

77, 79, 82, 83, 126, 129, 131, 135, 143, 154,

The

(522)

1, 4, 6, 8, 9, 13, 15, 16, 17, 18, 20, 22, 24, 28, 29, 31, 33, 36, 38, 39, 41, 42, 43, 45, 49, 50, 52, 55, 57, 58, 59, 61, 62, 64, 65, 67, 69, 70, 71, 72, 73, 75, 77, 79, 80, 81, 82, 83, 85, 86, 87, 88, 90, 92, 94, 96, 97, 100, 101, 102, 104, 105, 106, 108, 110, 112, 114, 117, 118, 120, 122, 124, 126, 127, 129, 131, 133, 135, 136, 138, 139, 141, 143, 145, 147, 148, 150, 152, 154, 156, 158, 161, 163, 164, 165, 170, 171, 173, 175, 177, 179,

Their

(14)

16, 20, 31, 33, 57, 58, 105, 114, 150,

Them

(5)

18, 80, 85, 86, 154,

Then

(2)

87, 163,

There

(3)

79, 173, 175,

Therein

(1)

77,

They

(15)

20, 55, 67, 75, 79, 92, 150, 163, 164,

Things

(2)

20, 159,

Thirty

(2)

28, 31,

This

(20)

4, 6, 18, 24, 70, 71, 77, 127, 141, 143, 145, 147, 154, 161, 173, 175, 177, 179,

Those

(5)

11, 12, 150, 173,

Threats

(3)

138, 150,

Three

(4)

61, 94, 96, 97,

Through

(3)

52, 65, 118,

Thus

(1)

158,

Time

(16)

52, 61, 62, 73, 79, 85, 96, 97, 118, 124,

Times

(8)

126, 127, 129, 131, 135, 136, 138, 141,

Tonnage

(1)

171,

Traded

(1)

33,

Transactions

(1)

75,

Transfer

(3)

61, 62, 85,

Transferable

(1)

141,

Transferred

(1)

163,

Treasury

(1)

152,

Treaties

(2)

173,

True

(2)

108, 110,

Turned

(1)

152,

Two

(1)

126,

U

Unable

(4)

36, 52, 61, 79,

Unauthorized

(2)

9, 65,

Under

(13)

11, 12, 15, 33, 36, 39, 41, 45, 57, 65,

Undue

(1)

20,

Unduly

(1)

161,

Uniform

(1)

106,

Unnecessary

(1)

70,

Unpaid

(4)

88, 141, 161,

Upon

(17)

28, 31, 36, 49, 50, 64, 79, 82, 85, 94, 104, 106, 117, 122, 124, 141, 147,

Use

(3)

33, 82, 87,

Used

(1)

77,

Using

(2)

138, 150,

V

Valid

(1)

36,

Value

(6)

41, 77, 80, 81, 86, 87,

Various

(4)

16, 24, 65,

Verification

(1)

94,

Verify

(1)

106,

Vessel

(1)

171,

Video

(1)

112,

Violate

(3)

9, 55, 161,

Violation

(3)

22, 65, 145,

Violence

(3)

138, 150,

Violent

(1)

139,

Visiting

(2)

102, 105,

W

Wharves

(1)

105,

When

(13)

55, 58, 62, 67, 73, 75, 88, 92, 106, 110, 148,

Where

(1)

129,

Which

(9)

8, 83, 85, 127, 131, 143,

While

(1)

112,

Who

(3)

136, 150,

Whose

(1)

82,

Will

(3)

28, 29, 88,

With

(68)

1, 8, 13, 22, 31, 33, 36, 41, 49, 50, 52, 55, 57, 59, 61, 64, 75, 77, 79, 82, 85, 90, 103, 106, 110, 112, 122, 126, 127, 129, 131, 133, 135, 136, 138, 139, 143, 150, 154, 156, 158, 161, 163, 165, 171,

Withdrawal

(2)

80, 82,

Withheld

(5)

127, 143, 171,

Withhold

(6)

12, 13, 57, 67, 82, 86,

Withholding

(53)

12, 13, 20, 36, 45, 50, 52, 57, 58, 59, 61, 62, 67, 85, 88, 96, 97, 101, 102, 103, 104, 106, 108, 110, 122, 124, 127, 141, 143, 154, 159, 163, 168,

Within

(26)

16, 28, 31, 49, 50, 52, 61, 62, 85, 94, 96, 97, 117, 118, 122, 124, 141, 163, 164,

Without

(8)

42, 46, 77, 126, 147, 150, 161,

Work

(3)

15, 16, 29,

Would

(1)

126,

Written

(4)

64, 80, 82, 86,

X

Y

Years

(4)

94, 96, 97,

Yet

(2)

72, 96,

Yuan

(15)

117, 122, 124, 126, 127, 129, 135, 147,