2001 税收征收管理法 英文.doc

中华人民共和国税收征收管理法(修订) Law of the People's Republic of China on the Administration of Tax Collection
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颁布日期:20010428 实施日期:20010501 颁布单位:全国人大常委会
Order of the President of the People's Republic of China

The Law of the People's Republic of China on the Administration of Tax Collection, revised and adopted by the mittee of the Ninth National People's Congress of the People's Republic of China at its 21st Meeting on April 28,2001, is hereby promulgated and shall go into effect as of May 1,2001.
Jiang Zemin
President of the People's Republic of China
April 28,2001
(Adopted at the 27th Meeting of the mittee of the Seventh National People's Congress on Sentiment 4,1992, amended in accordance with the Decision on Amending the Law of the People's Republic of China on the Administration of Tax Collection made by the mittee of the Eighth National People's Congress at its 12th Meeting of the mittee of the Ninth National People's Congress on April 28,2001)
Contents
Chapter I General Provisions
Chapter II Tax Administration
Section 1 Tax Registration
Section 2 Administration of Accounting Books and Vouchers
Section 3 Tax Declaration
Chapter III Tax Collection
Chapter IV Tax Inspection
Chapter V Legal Responsibility
Chapter VI Supplementary Provisions
Chapter I
General Provisions
Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.
Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law