艿羆LawofthePeople'sRepublicofChinaontheAdministration芄ofTaxCollection蚂(mitteeoftheSeventhNationalPeople'sCongressonSeptember4,1992;ordancewiththeDecisiononAmendingtheLawofthePeople'mitteeoftheEighthNationalPeople'sCongressatits12thMeetingonFebruary28,1995;mitteeoftheNinthNationalPeople'sCongressonApril28,'sRepublicofChinaonApril28,2001)ountingBooksandVouchers袄羂Section3TaxDeclaration薈莆ChapterIIITaxCollection蚃肁ChapterIVTaxInspection罿螄ChapterVLegalLiabilities莂膁ChapterVISupplementaryProvisions莀薆蒅ChapterI芁薇GeneralProvisions芈膄Article1ThisLawisenactedforthepurposeofstandardizingtaxcollectionandpayment,ensuringthetaxrevenuesoftheState,,thecessationthereof,taxreduction,taxexemption,refundoftaxandpaymentofdelinquenttaxshallbegovernedbytheprovisionsofrelevantlaws;wheretheStateCouncilisauthorizedbylawtoformulaterelevantregulations,,inviolationoflawsoradministrativeregulations,makedecisionsregardingtheimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxorpaymentofdelinquenttax,
税收征管法 来自淘豆网m.daumloan.com转载请标明出处.
