《税收征管法》word版.doc

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Law of the People's Republic of China on the Administration
of Tax Collection
<Adopted at the 27th Meeting oon thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection.
Article 4 Units and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.
Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents.
Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations.
Article 5 The competent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country. The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council.
The local people's governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law.
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The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law.
No units or individuals may obstruct the tax authorities from performing their duties in accordance with law.
Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and estab