稅收徵收管理法實施細則（中英對照）
下面是本站小編給大家整理收集的稅收徵收管理法實施細則(中英對照)，希望對大家有幫助。
稅收徵收管理法實施細則(中英對照)
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
(中華人民共和國國務院令第362號20xx年9月7公佈，自20xx年10月15日起施行)
(Promulgated by Decree No. 362 of the State Council of the People's Republic of China on September 7, 20xx, and effective as of October 15, 20xx)
第一章總則
Chapter I General Provisions
第一條 根據《中華人民共和國稅收徵收管理法》(以下簡稱稅收徵管法)的規定，制定本細則。
Article 1These Rules are hereby formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection).
第二條凡依法由稅務機關征收的各種稅收的徵收管理，均適用稅收徵管法及本細則;稅收徵管法及本細則沒有規定的，依照其他有關稅收法律、行政法規的規定執行。
Article 2The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by tax authorities according to law. In case where there is no provision in the Law on the Administration of Tax Collection and these Rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
第三條任何部門、單位和個人作出的與稅收法律、行政法規相牴觸的決定一律無效，稅務機關不得執行，並應當向上級稅務機關報告。
Article 3Decisions made by any department, unit or individual that contravene the tax laws, tax administrative rules or regulations shall be null and void. Relevant tax authorities shall not implement these decisions and shall report to tax authorities at a higher level.
納稅人應當依照稅收法律、行政法規的規定履行納稅義務;其簽訂的合同、協議等與稅收法律、行政法規相牴觸的，一律無效。
Taxpayers shall fulfill their obligation of tax payment in accordance with the provisions of tax laws, tax administrative rules or regulations. Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
第四條國家稅務總局負責制定全國稅務系統信息化建設的總體規劃、技術標準、技術方案與實施辦法;各級稅務機關應當按照國家稅務總局的總體規劃、技術標準、技術方案與實施辦法，做好本地區稅務系統信息化建設的具體工作。
Article 4The State Administration of Taxation shall be responsible for formulating overall plans, technical standards, technical designs and implementing measures in the construction of national taxation information system. According to the overall plans, technical standards, technical designs and implementing measures formulated by the State Administration of Taxation, tax authorities at various levels shall work effectively in the construction of taxation information system in their respective regions.
地方各級人民政府應當積極支持稅務系統信息化建設，並組織有關部門實現相關信息的共享。
The local people's governments at various levels shall give positive support to the construction of the taxation information system and organize the related departments to have the relevant information shared.
第五條稅收徵管法第八條所稱爲納稅人、扣繳義務人保密的情況，是指納稅人、扣繳義務人的商業祕密及個人隱私。納稅人、扣繳義務人的稅收違法行爲不屬於保密範圍。
Article 5Information to be kept confidential for taxpayers and tax withholding agents, as stipulated in Article 8 of the Law on the Administration of Tax Collection, refers to the commercial secret and individual privacy of taxpayers and tax withholding agents. Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
第六條國家稅務總局應當制定稅務人員行爲準則和服務規範。
Article 6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials.
上級稅務機關發現下級稅務機關的稅收違法行爲，應當及時予以糾正;下級稅務機關應當按照上級稅務機關的決定及時改正。
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery. Tax authorities at a lower level shall promptly correct their violation of tax law according to the decision of tax authorities at a higher level.
下級稅務機關發現上級稅務機關的稅收違法行爲，應當向上級稅務機關或者有關部門報告。
Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.
第七條稅務機關根據檢舉人的貢獻大小給予相應的獎勵，獎勵所需資金列入稅務部門年度預算，單項覈定。獎勵資金具體使用辦法以及獎勵標準，由國家稅務總局會同財政部制定。
Article 7Tax authorities shall grant awards to offence reporters on the basis of their contributions. Funds needed to pay these awards shall be included in the annual budget of the taxation department and approved separately. The specific measures and standard for the use of award-funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance.
第八條稅務人員在覈定應納稅額、調整稅收定額、進行稅務檢查、實施稅務行政處罰、辦理稅務行政複議時，與納稅人、扣繳義務人或者其法定代表人、直接責任人有下列關係之一的，應當迴避：
Article 8When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person:
(一)夫妻關係;
(1) spouse relationship;
(二)直系血親關係;
(2) lineal blood relationship;
(三)三代以內旁系血親關係;
(3) collateral blood relationship within three generations;
(四)近姻親關係;
(4) close relative by marriage; or
(五)可能影響公正執法的其他利害關係。
(5) any other interests relationship that may influence impartial law enforcement.
第九條稅收徵管法第十四條所稱按照國務院規定設立的並向社會公告的稅務機構，是指省以下稅務局的稽查局。稽查局專司偷稅、逃避追繳欠稅、騙稅、抗稅案件的查處。
Article 9Taxation organs established according to provisions of the State Council and made known to the public, as stipulated in Article 14 of the Law on the Administration of Tax Collection, refer to the investigation bureaus of the tax bureaus or offices below the provincial level. The investigation bureaus are specifically responsible for the investigation and handling of cases involving tax evasion, avoidance of pursuance of tax in arrears, tax fraudulence, and refusal to pay tax.
國家稅務總局應當明確劃分稅務局和稽查局的職責，避免職責交叉。
The State Administration of Taxation shall clearly define the respective functions of the tax bureau or office and the investigation bureau to avoid any overlap between them.
第二章稅務登記
Chapter II Tax Registration
第十條國家稅務局、地方稅務局對同一納稅人的稅務登記應當採用同一代碼，信息共享。
Article 10Local offices of the State Administration of Taxation and local tax bureaus shall use the same code for tax registration of the same taxpayer and share information.
稅務登記的具體辦法由國家稅務總局制定。
The specific measures for tax registration shall be formulated by the State Administration of Taxation.
第十一條各級工商行政管理機關應當向同級國家稅務局和地方稅務局定期通報辦理開業、變更、註銷登記以及吊銷營業執照的情況。
Article 11The administrative departments for industry and commerce at every level shall periodically notify the local offices of the State Administration of Taxation and local tax bureaus at the same level of the situations of issuance, alteration, cancellation and revocation of business licenses.
通報的具體辦法由國家稅務總局和國家工商行政管理總局聯合制定。
The specific measures for notification shall be formulated by the State Administration of Taxation jointly with the State Administration for Industry and Commerce.
第十二條從事生產、經營的納稅人應當自領取營業執照之日起30日內，向生產、經營地或者納稅義務發生地的主管稅務機關申報辦理稅務登記，如實填寫稅務登記表，並按照稅務機關的要求提供有關證件、資料。
Article 12Taxpayers engaged in production or business operation shall, within 30 days from the date of obtaining their business licenses, file written applications for tax registration with the competent tax authorities in the localities where the production or business operation is conducted or where the tax obligation occurs. They shall truthfully complete the tax registration form and submit the relevant certificate, documents and information as required by tax authorities.
前款規定以外的納稅人，除國家機關和個人外，應當自納稅義務發生之日起30日內，持有關證件向所在地的主管稅務機關申報辦理稅務登記。
Taxpayers other than those mentioned in the preceding paragraph, except State organs and individuals, shall, by presenting relevant documents, go through the procedure for tax registration with the competent tax authorities in their localities within 30 days from the date of occurrence of tax obligation.
個人所得稅的納稅人辦理稅務登記的辦法由國務院另行規定。
Measures for tax registration of individual income tax by taxpayers shall be separately formulated by the State Council.
稅務登記證件的式樣，由國家稅務總局制定。
The sample of tax registration certificate shall be determined by the State Administration of Taxation.
第十三條扣繳義務人應當自扣繳義務發生之日起30日內，向所在地的主管稅務機關申報辦理扣繳稅款登記，領取扣繳稅款登記證件;稅務機關對已辦理稅務登記的扣繳義務人，可以只在其稅務登記證件上登記扣繳稅款事項，不再發給扣繳稅款登記證件。
Article 13Tax withholding agents shall, within 30 days from the date of occurrence of tax withholding obligation, apply to local tax authorities for tax withholding registration and obtaining the tax withholding registration certificate. In case a tax withholding agent already has completed a tax registration procedure, tax authorities may only record the tax withholding obligation on its tax registration certificate and will not issue a separate tax withholding registration certificate to the agent.
第十四條納稅人稅務登記內容發生變化的，應當自工商行政管理機關或者其他機關辦理變更登記之日起30日內，持有關證件向原稅務登記機關申報辦理變更稅務登記。
Article 14When any change occurs in the contents of tax registration, the taxpayer shall, within 30 days from the date of completing the procedure for changing its business license with the administrative department for industry and commerce or any other department, apply to the original tax registration authorities for changing its tax registration by presenting the relevant certificates.
納稅人稅務登記內容發生變化，不需要到工商行政管理機關或者其他機關辦理變更登記的，應當自發生變化之日起30日內，持有關證件向原稅務登記機關申報辦理變更稅務登記。
When any change occurs in the content of tax registration and there is no need to make any change in the registration with the administrative department for industry and commerce or any other department, the taxpayer shall, within 30 days from the date of such a change, apply to the original tax registration authorities for changing its tax registration by presenting the relevant certificates.
第十五條納稅人發生解散、破產、撤銷以及其他情形，依法終止納稅義務的，應當在向工商行政管理機關或者其他機關辦理註銷登記前，持有關證件向原稅務登記機關申報辦理註銷稅務登記;按照規定不需要在工商行政管理機關或者其他機關辦理註冊登記的，應當自有關機關批准或者宣告終止之日起15日內，持有關證件向原稅務登記機關申報辦理註銷稅務登記。
Article 15Where, according to law, a taxpayer's obligation to pay tax terminates because of dissolution, bankruptcy, cancellation or other reasons, the taxpayer shall, before going through the procedure for cancellation of its registration with the administrative department for industry and commerce or any other department, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates and documents; where there is no need for registration with the administrative department for industry and commerce or any other department according to relevant provisions, the taxpayer shall, within 15 days from the date of approval by relevant department or declaration of the termination, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates.
納稅人因住所、經營地點變動，涉及改變稅務登記機關的，應當在向工商行政管理機關或者其他機關申請辦理變更或者註銷登記前或者住所、經營地點變動前，向原稅務登記機關申報辦理註銷稅務登記，並在30日內向遷達地稅務機關申報辦理稅務登記。
Where any change in the taxpayer's domicile or business site involves the change of tax registration authorities, the taxpayer shall, before going through the alteration or cancellation procedure of registration with the administrative department for industry and commerce or any other department, or before changing the domicile or business site, apply to the original tax registration authorities for cancellation of its tax registration, and, within 30 days, apply for tax registration with the tax authorities of the locality to which its domicile or business site is transferred.
納稅人被工商行政管理機關吊銷營業執照或者被其他機關予以撤銷登記的，應當自營業執照被吊銷或者被撤銷登記之日起15日內，向原稅務登記機關申報辦理註銷稅務登記。
The taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by any other department shall, within 15 days from the date of its business license revocation or registration cancellation, apply to the original tax registration authorities for cancellation of its tax registration.
第十六條納稅人在辦理註銷稅務登記前，應當向稅務機關結清應納稅款、滯納金、罰款，繳銷發票、稅務登記證件和其他稅務證件。
Article 16Before going through the procedure for cancellation of tax registration, the taxpayer shall settle all taxes payable, surcharge on tax in arrears and penalties, and shall hand over the invoices, tax registration certificate and other taxation documents to tax authorities.
第十七條從事生產、經營的納稅人應當自開立基本存款賬戶或者其他存款賬戶之日起15日內，向主管稅務機關書面報告其全部賬號;發生變化的，應當自變化之日起15日內，向主管稅務機關書面報告。
Article 17The taxpayer engaged in production or business operation shall, within 15 days from the date of opening a basic deposit account or other deposit accounts, report in writing all the account numbers to competent tax authorities, or shall submit a written report to competent tax authorities within 15 days from the date of a change, if any.
第十八條除按照規定不需要發給稅務登記證件的外，納稅人辦理下列事項時，必須持稅務登記證件：
Article 18The taxpayer, except one who does not need to obtain a tax registration certificate according to the provisions, must present its tax registration certificate when handling the following matters:
(一)開立銀行賬戶;
(1) opening bank accounts;
(二)申請減稅、免稅、退稅;
(2) applying for tax reduction, exemption or refund;
(三)申請辦理延期申報、延期繳納稅款;
(3) applying for extension of tax declaration or deferral of tax payment;
(四)領購發票;
(4) purchasing of invoices;
(五)申請開具外出經營活動稅收管理證明;
(5) applying for a taxation certificate for business operation outside of the locality;
(六)辦理停業、歇業;
(6) going through the procedure for termination or suspension of business operation; or
(七)其他有關稅務事項。
(7) other matters regarding taxation.
第十九條稅務機關對稅務登記證件實行定期驗證和換證制度。納稅人應當在規定的期限內持有關證件到主管稅務機關辦理驗證或者換證手續。
Article 19Tax authorities shall adopt a system of periodic inspection and replacement of tax registration certificate. The taxpayer shall go through certificate inspection or replacement procedures with competent tax authorities within the prescribed time limit by presenting the relevant certificates.
第二十條納稅人應當將稅務登記證件正本在其生產、經營場所或者辦公場所公開懸掛，接受稅務機關檢查。
Article 20The taxpayer shall hang up the original tax registration certificate openly in the site of production or business operation or in the office for inspection by tax authorities.
納稅人遺失稅務登記證件的，應當在15日內書面報告主管稅務機關，並登報聲明作廢。
In case the tax registration certificate is lost, the taxpayer shall report within 15 days in writing to competent tax authorities and make an announcement in the newspaper declaring the lost certificate invalid.
第二十一條從事生產、經營的納稅人到外縣(市)臨時從事生產、經營活動的，應當持稅務登記證副本和所在地稅務機關填開的外出經營活動稅收管理證明，向營業地稅務機關報驗登記，接受稅務管理。
Article 21Where a taxpayer engaged in production or business operation conducts production or business operation activities temporarily in another county (city), it shall present a copy of its tax registration certificate and the taxation certificate for business operation outside of the locality issued by the tax authorities in its locality to the tax authorities of the intended county (city) for inspection and shall accept the tax administration.
從事生產、經營的納稅人外出經營，在同一地累計超過180天的，應當在營業地辦理稅務登記手續。
Where a taxpayer engaged in production or business operation conducts business in a place outside of its locality, it shall go through the tax registration procedure with local tax authorities if the time of its production or business operation in the same place exceeds 180 days in the aggregate.
第三章賬簿、憑證管理
Chapter III Administration of Accounting Books and Vouchers
第二十二條從事生產、經營的納稅人應當自領取營業執照或者發生納稅義務之日起15日內，按照國家有關規定設置賬簿。
Article 22Taxpayers engaged in production or business operation shall, within 15 days from the date of receipt of their business license or occurrence of tax obligation, set up accounting books in accordance with the relevant provisions by the State.
前款所稱賬簿，是指總賬、明細賬、日記賬以及其他輔助性賬簿。總賬、日記賬應當採用訂本式。
The accounting books as mentioned in the preceding paragraph refer to general ledgers, detailed accounts, journal accounts and other auxiliary accounting books. General ledgers and journal accounts shall be bound into a book form.
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批准從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代爲建賬和辦理賬務;聘請上述機構或者人員有實際困難的，經縣以上稅務機關批准，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。
Article 23Taxpayers who are engaged in small scale production or business operation and truly unable to set up their accounting books may entrust any registered accountant office or accounting personnel approved by tax authorities with account establishment and book keeping. Taxpayers with real difficulty in retaining such office or personnel may, upon approval by tax authorities above the county level, set up a pasting book for receipt and payment vouchers, a record book for purchase and sales of goods, or use a tax control device, in accordance with the provisions of tax authorities.
第二十四條從事生產、經營的納稅人應當自領取稅務登記證件之日起15日內，將其財務、會計制度或者財務、會計處理辦法報送主管稅務機關備案。
Article 24Taxpayers engaged in production or business operation shall, within 15 days from obtaining the tax registration certificates, submit a report on the financial and accounting systems or methods of financial and accounting settlement to competent tax authorities for the record.
納稅人使用計算機記賬的，應當在使用前將會計電算化系統的會計覈算軟件、使用說明書及有關資料報送主管稅務機關備案。
Taxpayers keeping book accounts with computers shall submit a report on the accounting software applied to their computer systems, the users' manual and related documents, before using them, to competent tax authorities for the record.
納稅人建立的會計電算化系統應當符合國家有關規定，並能正確、完整覈算其收入或者所得。
The computerized accounting systems set up by taxpayers shall be in conformity with the relevant provisions of the State and shall be able to correctly and completely calculate the receipts or income of the taxpayer.
第二十五條扣繳義務人應當自稅收法律、行政法規規定的扣繳義務發生之日起10日內，按照所代扣、代收的稅種，分別設置代扣代繳、代收代繳稅款賬簿。
Article 25Tax withholding agents shall, within ten days from the date of occurrence of the withholding obligation in accordance with the provisions of the tax laws, tax administrative rules or regulations, set up separate accounting books regarding the tax withheld and paid or the tax collected and paid, pursuant to the categories of tax withheld or collected.
第二十六條納稅人、扣繳義務人會計制度健全，能夠通過計算機正確、完整計算其收入和所得或者代扣代繳、代收代繳稅款情況的，其計算機輸出的完整的書面會計記錄，可視同會計賬簿。
Article 26If a taxpayer or tax withholding agent has a sound accounting system and can use computers to accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the complete written record of accounts put out by the computer system may be regarded as accounting books.
納稅人、扣繳義務人會計制度不健全，不能通過計算機正確、完整計算其收入和所得或者代扣代繳、代收代繳稅款情況的，應當建立總賬及與納稅或者代扣代繳、代收代繳稅款有關的其他賬簿。
If the accounting system is not well-established, and the computer system can not accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the taxpayer or tax withholding agent shall set up a general ledger and other accounting books related to tax payment or tax withheld and paid or collected and paid.
第二十七條賬簿、會計憑證和報表，應當使用中文。民族自治地方可以同時使用當地通用的一種民族文字。外商投資企業和外國企業可以同時使用一種外國文字。
Article 27Accounting books, vouchers and financial statements shall be made in Chinese. In national autonomous areas, a nationality language in common use in the locality may be used simultaneously. Foreign-funded enterprises and foreign enterprises may use a foreign language simultaneously.
第二十八條納稅人應當按照稅務機關的要求安裝、使用稅控裝置，並按照稅務機關的規定報送有關數據和資料。
Article 28Taxpayers shall install and use tax control devices as required by tax authorities, and submit the relevant data and information according to the provisions of tax authorities.
稅控裝置推廣應用的管理辦法由國家稅務總局另行制定，報國務院批准後實施。
The administrative measures for promoting the extensive use of tax control devices shall be separately formulated by the State Administration of Taxation and subjected to the State Council for approval before the implementation.
第二十九條賬簿、記賬憑證、報表、完稅憑證、發票、出口憑證以及其他有關涉稅資料應當合法、真實、完整。
Article 29Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents should be legal, authentic and complete.
賬簿、記賬憑證、報表、完稅憑證、發票、出口憑證以及其他有關涉稅資料應當保存10年;但是，法律、行政法規另有規定的除外。
Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents shall be maintained for 10 years, except as otherwise stipulated in laws or administrative rules or regulations.
第四章納稅申報
Chapter IV Tax Filing
第三十條稅務機關應當建立、健全納稅人自行申報納稅制度。經稅務機關批准，納稅人、扣繳義務人可以採取郵寄、數據電文方式辦理納稅申報或者報送代扣代繳、代收代繳稅款報告表。
Article 30Tax authorities shall establish and improve a self-assessment system for taxpayers. Upon approval of tax authorities, taxpayers or tax withholding agents may file tax returns or submit statements on tax withheld and paid or collected and paid to tax authorities by mail or by means of electronic data transmission.
數據電文方式，是指稅務機關確定的電話語音、電子數據交換和網絡傳輸等電子方式。
Electronic data transmission refers to such electronic means as telephone, electronic data exchange, and network transmission approved by tax authorities.
第三十一條納稅人採取郵寄方式辦理納稅申報的，應當使用統一的納稅申報專用信封，並以郵政部門收據作爲申報憑據。郵寄申報以寄出的郵戳日期爲實際申報日期。
Article 31Taxpayers filing tax returns by mail shall use the special uniformed envelope for tax returns and keep the receipt issued by the post office as evidence for return filing. The date carried by the postmark for the posting day shall be the actual date of returns filing.
納稅人採取電子方式辦理納稅申報的，應當按照稅務機關規定的期限和要求保存有關資料，並定期書面報送主管稅務機關。
Taxpayers filing tax returns electronically shall maintain the relevant documents within the prescribed time limit according to the requirement of tax authorities, and periodically submit them in writing to competent tax authorities.
第三十二條納稅人在納稅期內沒有應納稅款的，也應當按照規定辦理納稅申報。
Article 32Taxpayers with no due tax payment during any taxation period shall also file tax returns according to the relevant provisions.
納稅人享受減稅、免稅待遇的，在減稅、免稅期間應當按照規定辦理納稅申報。
Taxpayers enjoying a tax reduction or exemption shall file tax returns in accordance with the relevant provisions during the period of tax reduction or exemption.
第三十三條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括：稅種、稅目，應納稅項目或者應代扣代繳、代收代繳稅款項目，計稅依據，扣除項目及標準，適用稅率或者單位稅額，應退稅項目及稅額、應減免稅項目及稅額，應納稅額或者應代扣代繳、代收代繳稅額，稅款所屬期限、延期繳納稅款、欠稅、滯納金等。
Article 33Tax returns by taxpayers or statements on tax withheld and paid or collected and paid by tax withholding agents shall include the main contents: tax categories and items, taxable items or items on which tax is withheld and paid or collected and paid, base of taxation, deduction items and standard, applicable tax rate or fixed tax payment for each unit, items and amount for tax refund, items and amount for tax reduction or exemption, amount of tax payment or of tax to be withheld and paid or collected and paid, period to which tax payment belongs, deferred tax payment, tax in arrears and surcharge on tax in arrears, etc.
第三十四條納稅人辦理納稅申報時，應當如實填寫納稅申報表，並根據不同的情況相應報送下列有關證件、資料：
Article 34Taxpayers shall, at the time of filing tax returns, fill in the tax returns truthfully and submit to tax authorities the following relevant documents and materials in the light of the requirements of different situations:
(一)財務會計報表及其說明材料;
(1) financial and accounting statements and related explanatory materials;
(二)與納稅有關的合同、協議書及憑證;
(2) contracts, agreements and vouchers related to tax payment;
(三)稅控裝置的電子報稅資料;
(3) electronic tax filing information generated by tax control devices;
(四)外出經營活動稅收管理證明和異地完稅憑證;
(4) taxation certificates for business operation outside of the localities and corresponding tax payment vouchers;
(五)境內或者境外公證機構出具的有關證明文件;
(5) relevant certifying documents issued by public notaries within or outside the Chinese territory; and
(六)稅務機關規定應當報送的其他有關證件、資料。
(6) other necessary documents or materials required by tax authorities.
第三十五條扣繳義務人辦理代扣代繳、代收代繳稅款報告時，應當如實填寫代扣代繳、代收代繳稅款報告表，並報送代扣代繳、代收代繳稅款的合法憑證以及稅務機關規定的其他有關證件、資料。
Article 35Tax withholding agents making statements on tax withheld and paid or collected and paid shall complete the statements truthfully, and submit to tax authorities the eligible vouchers for tax withheld and paid or collected and paid and other relevant documents and materials required by tax authorities.
第三十六條實行定期定額繳納稅款的納稅人，可以實行簡易申報、簡併徵期等申報納稅方式。
Article 36Taxpayers paying tax periodically at a fixed amount may file tax returns in a simpler way and by combining tax payment periods.
第三十七條納稅人、扣繳義務人按照規定的期限辦理納稅申報或者報送代扣代繳、代收代繳稅款報告表確有困難，需要延期的，應當在規定的期限內向稅務機關提出書面延期申請，經稅務機關覈准，在覈準的期限內辦理。
Article 37Taxpayers or tax withholding agents with real difficulty in filing tax returns or submitting statements on tax withheld and paid or collected and paid within the prescribed time limit and requiring an extension shall, within the prescribed time limit, apply in writing to tax authorities for an extension, which shall be handled within the time limit approved by tax authorities.
納稅人、扣繳義務人因不可抗力，不能按期辦理納稅申報或者報送代扣代繳、代收代繳稅款報告表的，可以延期辦理;但是，應當在不可抗力情形消除後立即向稅務機關報告。稅務機關應當查明事實，予以覈准。
In case taxpayers or tax withholding agents are unable, due to force majeure, to file tax returns or submit statements on tax withheld and paid or collected and paid within the prescribed time limit, an extension is available. However, a report must be submitted to tax authorities immediately after the force majeure has vanished. The tax authorities will grant an approval after ascertaining the facts.
第五章稅款徵收
Chapter V Tax Levying
第三十八條稅務機關應當加強對稅款徵收的管理，建立、健全責任制度。
Article 38Tax authorities shall strengthen the administration of tax levying and establish and improve a responsibility system.
稅務機關根據保證國家稅款及時足額入庫、方便納稅人、降低稅收成本的原則，確定稅款徵收的方式。
Tax authorities shall determine the mode of tax levying pursuant to the principles of ensuring a timely and full remittance of tax revenue to the state treasury, making it as easy as possible for taxpayers to pay tax and reducing taxation cost.
稅務機關應當加強對納稅人出口退稅的管理，具體管理辦法由國家稅務總局會同國務院有關部門制定。
Tax authorities shall strengthen the administration of tax refund for export. The specific administrative method shall be formulated by the State Administration of Taxation with the relevant departments of the State Council.
第三十九條稅務機關應當將各種稅收的稅款、滯納金、罰款，按照國家規定的預算科目和預算級次及時繳入國庫，稅務機關不得佔壓、挪用、截留，不得繳入國庫以外或者國家規定的稅款賬戶以外的任何賬戶。
Article 39Tax authorities shall, pursuant to the budget accounts and budget levels prescribed by the State, remit in time to the state treasury all types of taxes, surcharge on tax in arrears and penalties, and shall not occupy, embezzle, or retain them, or remit them to any accounts other than the state treasury or the tax revenue accounts prescribed by the State.
已繳入國庫的稅款、滯納金、罰款，任何單位和個人不得擅自變更預算科目和預算級次。
Any organization or individual shall not alter the budget accounts or budget levels of tax, surcharge on tax in arrears and penalties that have already been remitted to the State treasury.
第四十條稅務機關應當根據方便、快捷、安全的原則，積極推廣使用支票、銀行卡、電子結算方式繳納稅款。
Article 40Tax authorities shall, in accordance with the principles of convenience, expeditiousness and safety, actively popularize the use of check, bankcard and electronic settlement for tax payment.
第四十一條納稅人有下列情形之一的，屬於稅收徵管法第三十一條所稱特殊困難：
Article 41Special difficulties mentioned in Article 31 of the Law on the Administration of Tax Collection include either of the following situations that a taxpayer is confronted with:
(一)因不可抗力，導致納稅人發生較大損失，正常生產經營活動受到較大影響的;
(1) where force majeure has caused a great loss to the taxpayer and significantly affected its normal production or business operation; or
(二)當期貨幣資金在扣除應付職工工資、社會保險費後，不足以繳納稅款的。
(2) where the taxpayer's cash fund for the current period is not enough to settle tax payment after deducting payment to employees and social insurance premium.
計劃單列市國家稅務局、地方稅務局可以參照稅收徵管法第三十一條第二款的批准權限，審批納稅人延期繳納稅款。
The municipal offices of the State Administration of Taxation and municipal local tax bureaus of the cities separately listed in the State plan may approve the taxpayer's application for a deferral of tax payment with reference to the limit of power as specified in paragraph 2 of Article 31 of the Law on the Administration of Tax Collection.
第四十二條納稅人需要延期繳納稅款的，應當在繳納稅款期限屆滿前提出申請，並報送下列材料：申請延期繳納稅款報告，當期貨幣資金餘額情況及所有銀行存款賬戶的對賬單，資產負債表，應付職工工資和社會保險費等稅務機關要求提供的支出預算。
Article 42Taxpayers who are unable to pay tax within the set time limit shall, before the expiration of that limit, apply for a deferral and submit the following documents: the written application for tax deferral, balance of currency funds for the current period and statements of all deposit accounts in banks, balance sheet, expenditure budget for salaries of employees, social insurance premiums and so on, as requested by tax authorities.
稅務機關應當自收到申請延期繳納稅款報告之日起20日內作出批准或者不予批准的決定;不予批准的，從繳納稅款期限屆滿之日起加收滯納金。
Tax authorities shall, within 20 days from the date of receipt of the application for tax deferral, decide whether or not to grant approval. A surcharge shall be imposed upon the taxpayer from the expiry date of the time limit for tax payment in case the deferral is not approved.
第四十三條法律、行政法規規定或者經法定的審批機關批准減稅、免稅的納稅人，應當持有關文件到主管稅務機關辦理減稅、免稅手續。減稅、免稅期滿，應當自期滿次日起恢復納稅。
Article 43Taxpayers eligible for tax reduction or exemption, as specified by laws or administrative rules or regulations or as approved by statutory examining and approving authorities, shall, by presenting the relevant documents, go through the procedures for tax reduction or exemption with the competent tax authorities. Taxpayers shall resume tax payment from the date following the expiry date of the tax reduction or exemption.
享受減稅、免稅優惠的納稅人，減稅、免稅條件發生變化的，應當自發生變化之日起15日內向稅務機關報告;不再符合減稅、免稅條件的，應當依法履行納稅義務;未依法納稅的，稅務機關應當予以追繳。
Taxpayers eligible for tax reduction or exemption shall report to tax authorities within 15 days from the date of occurrence of any change to the terms for tax reduction or exemption. Taxpayers shall fulfill tax payment liabilities according to law when they no longer meet the requirements for tax reduction or exemption; if they fail to pay the tax according to law, tax authorities shall pursue tax payment.
第四十四條稅務機關根據有利於稅收控管和方便納稅的原則，可以按照國家有關規定委託有關單位和人員代徵零星分散和異地繳納的稅收，併發給委託代徵證書。受託單位和人員按照代徵證書的要求，以稅務機關的名義依法徵收稅款，納稅人不得拒絕;納稅人拒絕的，受託代徵單位和人員應當及時報告稅務機關。
Article 44Tax authorities may, in line with the principles of being conducive to taxation control and making it as easy as possible for taxpayers to pay tax and according to relevant provisions of the State, entrust related units or individuals with collection of small, scattered, or outside-of-the-locality tax payment and shall issue to such units or individuals a certificate for tax collection. The entrusted units or individuals shall collect tax lawfully in the name of the tax authorities pursuant to the requirement as stipulated in the certificate, and taxpayers shall on no account refuse to pay tax. In case of refusal by any taxpayer, the entrusted unit or individual shall report without delay to the tax authorities.
第四十五條稅收徵管法第三十四條所稱完稅憑證，是指各種完稅證、繳款書、印花稅票、扣(收)稅憑證以及其他完稅證明。
Article 45Tax payment vouchers mentioned in Article 34 of the Law on the Administration of Tax Collection refers to various types of tax payment receipts, letters of tax remittance, duty stamps, tax withholding (collection) receipts and other vouchers of tax payment.
未經稅務機關指定，任何單位、個人不得印製完稅憑證。完稅憑證不得轉借、倒賣、變造或者僞造。
Unless appointed by tax authorities, no unit or individual is allowed to print any kind of tax payment voucher. Tax payment vouchers shall not be lent, resold, altered or forged.
完稅憑證的式樣及管理辦法由國家稅務總局制定。
The sample of tax payment vouchers and the relevant administrative measures shall be determined by the State Administration of Taxation.
第四十六條稅務機關收到稅款後，應當向納稅人開具完稅憑證。納稅人通過銀行繳納稅款的，稅務機關可以委託銀行開具完稅憑證。
Article 46Tax authorities shall, upon receipt of tax, issue a tax payment voucher to the taxpayer. If the taxpayer pays tax through banks, tax authorities may entrust the bank with the issuance of the tax payment voucher.
第四十七條納稅人有稅收徵管法第三十五條或者第三十七條所列情形之一的，稅務機關有權採用下列任何一種方法覈定其應納稅額：
Article 47Where the taxpayer falls into any of the circumstances listed in Article 35 or 37 of the Law on the Administration of Tax Collection, tax authorities shall be entitled to the right of assessing its amount of tax payable in any of the following methods:
(一)參照當地同類行業或者類似行業中經營規模和收入水平相近的納稅人的稅負水平覈定;
(1) referring to the tax burden of other local taxpayers engaged in the same or similar business on a similar scale and with a similar income;
(二)按照營業收入或者成本加合理的費用和利潤的方法覈定;
(2) according to the method of business income or cost plus rational expenses and profit;
(三)按照耗用的原材料、燃料、動力等推算或者測算覈定;
(3) calculating or reckoning on the basis of raw materials, fuels, power and others consumed; or
(四)按照其他合理方法覈定。
(4) by adopting any other reasonable method.
採用前款所列一種方法不足以正確覈定應納稅額時，可以同時採用兩種以上的方法覈定。
In case it is not adequate to correctly assess the amount of tax payable by adopting one of the above-mentioned methods, two or more methods may be adopted simultaneously.
納稅人對稅務機關採取本條規定的方法覈定的應納稅額有異議的，應當提供相關證據，經稅務機關認定後，調整應納稅額。
In case the taxpayer objects to the amount of tax payable assessed by tax authorities by adopting the methods as prescribed in this Article, it shall provide relevant evidence to tax authorities for recognition, upon which adjustment shall be made to the amount of tax payable.
第四十八條稅務機關負責納稅人納稅信譽等級評定工作。納稅人納稅信譽等級的評定辦法由國家稅務總局制定。
Article 48Tax authorities are responsible for grading taxpayers' compliance credit. The method for grading compliance credit shall be formulated by the State Administration of Taxation.
第四十九條承包人或者承租人有獨立的生產經營權，在財務上獨立覈算，並定期向發包人或者出租人上繳承包費或者租金的，承包人或者承租人應當就其生產、經營收入和所得納稅，並接受稅務管理;但是，法律、行政法規另有規定的除外。
Article 49Any contractor or lessee who is independent in both production or business operation and financial accounting and who regularly pays contracting fees or rental to the contract issuer or the lessor shall pay tax on its receipts and income from production or business operation and accept the tax administration, except as otherwise provided by laws or administrative rules or regulations.
發包人或者出租人應當自發包或者出租之日起30日內將承包人或者承租人的有關情況向主管稅務機關報告。發包人或者出租人不報告的，發包人或者出租人與承包人或者承租人承擔納稅連帶責任。
The contract issuer or lessor shall, within 30 days from the date of issuance of contract or leasing, report the information about the contractor or lessee to the competent tax authorities. Otherwise, the contract issuer or the lessor shall assume the joint and several tax liabilities with the contractor or lessee.
第五十條納稅人有解散、撤銷、破產情形的，在清算前應當向其主管稅務機關報告;未結清稅款的，由其主管稅務機關參加清算。
Article 50Taxpayers shall report to the competent tax authorities before liquidation in case of dissolution, cancellation or bankruptcy. The competent tax authorities shall participate in the liquidation in case the tax payment is not settled.
第五十一條稅收徵管法第三十六條所稱關聯企業，是指有下列關係之一的公司、企業和其他經濟組織：
Article 51The associated enterprises mentioned in Article 36 of the Law on the Administration of Tax Collection refer to companies, enterprises or other economic entities that have one of the following relationships:
(一)在資金、經營、購銷等方面，存在直接或者間接的擁有或者控制關係;
(1) direct or indirect ownership or control of each other in relation to capital, business operation, purchase, sale, etc;
(二)直接或者間接地同爲第三者所擁有或者控制;
(2) direct or indirect ownership or control of both or all by a third party; or
(三)在利益上具有相關聯的其他關係。
(3) other associated relationships in terms of interest.
納稅人有義務就其與關聯企業之間的業務往來，向當地稅務機關提供有關的價格、費用標準等資料。具體辦法由國家稅務總局制定。
Taxpayers have an obligation to provide the local tax authorities with information on prices, expenditure standard and others concerning business transactions with their associated enterprises. The specific measures shall be formulated by the State Administration of Taxation.
第五十二條稅收徵管法第三十六條所稱獨立企業之間的業務往來，是指沒有關聯關係的企業之間按照公平成交價格和營業常規所進行的業務往來。
Article 52Business transactions between independent enterprises as mentioned in Article 36 of the Law on the Administration of Tax Collection refer to business transactions between enterprises with no associated relationship at fair market prices and following normal business practice.
第五十三條納稅人可以向主管稅務機關提出與其關聯企業之間業務往來的定價原則和計算方法，主管稅務機關審覈、批准後，與納稅人預先約定有關定價事項，監督納稅人執行。
Article 53The taxpayer may propose to the competent tax authorities a pricing principle and calculation method for business transactions with its associated enterprises. The competent tax authorities may, after examination and approval, agree upon the items of pricing with the taxpayer in advance and supervise over the implementation.
第五十四條納稅人與其關聯企業之間的業務往來有下列情形之一的，稅務機關可以調整其應納稅額：
Article 54Tax authorities may adjust the taxpayer's amount of tax payable in one of the following situations in business transactions between the taxpayer and its associated enterprises:
(一)購銷業務未按照獨立企業之間的業務往來作價;
(1) purchases and sales are not priced according to business transactions between independent enterprises;
(二)融通資金所支付或者收取的利息超過或者低於沒有關聯關係的企業之間所能同意的數額，或者利率超過或者低於同類業務的正常利率;
(2) the interest paid to or charged by the financing enterprise is over or below the amount acceptable for enterprises with no associated relationships, or the interest rate adopted is higher or lower than the normal rate for the same type of business;
(三)提供勞務，未按照獨立企業之間業務往來收取或者支付勞務費用;
(3) charge for service is not collected or paid as it normally occurs between independent enterprises;
(四)轉讓財產、提供財產使用權等業務往來，未按照獨立企業之間業務往來作價或者收取、支付費用;
(4) business transactions such as transfer of property or provision of right to use property are not priced or charges are not collected or paid as they should be in business transactions between independent enterprises; or
(五)未按照獨立企業之間業務往來作價的其他情形。
(5) other circumstances where business transactions are not priced in accordance with the normal practice between independent enterprises.
第五十五條納稅人有本細則第五十四條所列情形之一的，稅務機關可以按照下列方法調整計稅收入額或者所得額：
Article 55In case any taxpayer falls into one of the circumstances listed in Article 54 of these Rules, tax authorities may adjust the taxpayer's taxable receipts or income according to the following methods:
(一)按照獨立企業之間進行的相同或者類似業務活動的價格;
(1) according to the price for the same or similar business transactions between independent enterprises;
(二)按照再銷售給無關聯關係的第三者的價格所應取得的收入和利潤水平;
(2) according to the level of income and profit obtainable on the basis of the resale price to a non-associated third party;
(三)按照成本加合理的費用和利潤;
(3) according to the method of cost plus reasonable expenses and profit; or
(四)按照其他合理的方法。
(4) according to other appropriate methods.
第五十六條納稅人與其關聯企業未按照獨立企業之間的業務往來支付價款、費用的，稅務機關自該業務往來發生的納稅年度起3年內進行調整;有特殊情況的，可以自該業務往來發生的納稅年度起10年內進行調整。
Article 56When payment or receipt of prices or charges in business transactions between a taxpayer and its associated enterprise is not made as it should be with business transactions between independent enterprises, the tax authorities shall make adjustment, within three years after the first tax year for such transactions, or under special circumstances within ten years after the first tax year for such transactions.
第五十七條稅收徵管法第三十七條所稱未按照規定辦理稅務登記從事生產、經營的納稅人，包括到外縣(市)從事生產、經營而未向營業地稅務機關報驗登記的納稅人。
Article 57Taxpayers engaged in production or business operation without completing formalities for tax registration as mentioned in Article 37 of the Law on the Administration of Tax Collection include those conducting production or business operation in another county (city) without reporting to local tax authorities for registration.
第五十八條稅務機關依照稅收徵管法第三十七條的規定，扣押納稅人商品、貨物的，納稅人應當自扣押之日起15日內繳納稅款。
Article 58The taxpayer shall pay tax within 15 days from the date when the tax authorities impound its commodities or goods in accordance with Article 37 of the Law on the Administration of Tax Collection.
對扣押的鮮活、易腐爛變質或者易失效的商品、貨物，稅務機關根據被扣押物品的保質期，可以縮短前款規定的扣押期限。
As for the impounded commodities or goods which are live and fresh, apt-decaying or easy-deactivating, the tax authorities may shorten the impounding time set forth in the preceding paragraph.
第五十九條稅收徵管法第三十八條、第四十條所稱其他財產，包括納稅人的房地產、現金、有價證券等不動產和動產。
Article 59Other property mentioned in Articles 38 and 40 of the Law on the Administration of Tax Collection include immovables and movables such as real estate, cash and marketable securities.
機動車輛、金銀飾品、古玩字畫、豪華住宅或者一處以外的住房不屬於稅收徵管法第三十八條、第四十條、第四十二條所稱個人及其所扶養家屬維持生活必需的住房和用品。
Motor vehicles, gold and silver ornaments, curios calligraphies and paintings, luxurious residential buildings or houses other than the one necessary for living do not fall into the scope of articles and dwelling houses necessary to support the individual and its dependent family members as mentioned in Articles 38, 40 and 42 of the Law on the Administration of Tax Collection.
稅務機關對單價5000元以下的其他生活用品，不採取稅收保全措施和強制執行措施。
Tax authorities shall not adopt tax preservative measures and compulsory enforcement measures on other household goods with the unit price below 5,000 yuan.
第六十條稅收徵管法第三十八條、第四十條、第四十二條所稱個人所扶養家屬，是指與納稅人共同居住生活的配偶、直系親屬以及無生活來源並由納稅人扶養的其他親屬。
Article 60Family members supported by a taxpayer as stated in Articles 38, 40 and 42 of the Tax Administration and Collection Law shall refer to the taxpayer's living-together spouse, lineal relatives and other relatives without living sources and supported by the taxpayer.
第六十一條稅收徵管法第三十八條、第八十八條所稱擔保，包括經稅務機關認可的納稅保證人爲納稅人提供的納稅保證，以及納稅人或者第三人以其未設置或者未全部設置擔保物權的財產提供的擔保。
Article 61The guaranty mentioned in Articles 38 and 88 of the Law on the Administration of Tax Collection includes the suretyship for tax payment provided for a taxpayer by a surety approved by tax authorities, and the guaranty provided with the taxpayer's or a third party's property which has not been provided or entirely provided as guaranty.
納稅保證人，是指在中國境內具有納稅擔保能力的自然人、法人或者其他經濟組織。
The tax payment surety refers to any natural person, legal person or other economic entity within the Chinese territory that is able to provide guaranty for tax payment.
法律、行政法規規定的沒有擔保資格的單位和個人，不得作爲納稅擔保人。
Any unit or individual without guaranty qualifications prescribed by laws or administrative rules or regulations is not allowed to serve as a tax payment guarantor.
第六十二條納稅擔保人同意爲納稅人提供納稅擔保的，應當填寫納稅擔保書，寫明擔保對象、擔保範圍、擔保期限和擔保責任以及其他有關事項。擔保書須經納稅人、納稅擔保人簽字蓋章並經稅務機關同意，方爲有效。
Article 62A tax payment guarantor who is willing to provide guaranty for a taxpayer shall fill in a letter of guaranty for tax payment stating clearly the target, scope, duration and liabilities of guaranty and other relevant issues. A letter of guaranty shall be deemed to be valid only after it is signed and stamped by the taxpayer and the tax payment guarantor and approved by tax authorities.
納稅人或者第三人以其財產提供納稅擔保的，應當填寫財產清單，並寫明財產價值以及其他有關事項。納稅擔保財產清單須經納稅人、第三人簽字蓋章並經稅務機關確認，方爲有效。
In case a taxpayer or a third party provides a guaranty for tax payment with its property, a detailed list of property shall be filled in, indicating the value of the property and other relevant issues. The detailed list of property provided as guaranty for tax payment shall be valid only after it is signed and stamped by the taxpayer or the third party and confirmed by tax authorities.
第六十三條稅務機關執行扣押、查封商品、貨物或者其他財產時，應當由兩名以上稅務人員執行，並通知被執行人。被執行人是自然人的，應當通知被執行人本人或者其成年家屬到場;被執行人是法人或者其他組織的，應當通知其法定代表人或者主要負責人到場;拒不到場的，不影響執行。
Article 63When impounding or sealing up commodities, goods or other property, tax authorities shall have two or more officials present on the site and notify the person subject to enforcement. In case the person subject to enforcement is a natural person, he or an adult member of his family shall be notified to be present; in case the person subject to enforcement is a legal person or other organization, its legal representative or principal responsible officer shall be notified to be present. Any refusal of presence shall not affect the enforcement.
第六十四條稅務機關執行稅收徵管法第三十七條、第三十八條、第四十條的規定，扣押、查封價值相當於應納稅款的商品、貨物或者其他財產時，參照同類商品的市場價、出廠價或者評估價估算。
Article 64When impounding or sealing up commodities, goods or other property with an equivalent value to the amount of tax payable, in accordance with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities shall estimate the value with reference to the market price, ex-factory price or evaluated price of the like commodities.
稅務機關按照前款方法確定應扣押、查封的商品、貨物或者其他財產的價值時，還應當包括滯納金和扣押、查封、保管、拍賣、變賣所發生的費用。
Tax authorities, when defining the value of the commodities, goods or other property according to the preceding paragraph, shall have the surcharge on tax in arrears and expenses for impounding, sealing up, keeping, auctioning and selling off them included.
第六十五條對價值超過應納稅額且不可分割的商品、貨物或者其他財產，稅務機關在納稅人、扣繳義務人或者納稅擔保人無其他可供強制執行的財產的情況下，可以整體扣押、查封、拍賣，以拍賣所得抵繳稅款、滯納金、罰款以及扣押、查封、保管、拍賣等費用。
Article 65Tax authorities may impound, seal up or auction as a whole the inseparable commodities, goods or other property with a value exceeding the amount of tax payable in case the taxpayer, tax withholding agent or tax payment guarantor has no other property available for compulsory enforcement, and use the proceeds from the auction to offset the tax, surcharge on tax in arrears, penalties and expenses of impounding, sealing up, keeping and auction and so on.
第六十六條稅務機關執行稅收徵管法第三十七條、第三十八條、第四十條的規定，實施扣押、查封時，對有產權證件的動產或者不動產，稅務機關可以責令當事人將產權證件交稅務機關保管，同時可以向有關機關發出協助執行通知書，有關機關在扣押、查封期間不再辦理該動產或者不動產的過戶手續。
Article 66In impounding or sealing up the movables or immovables with a property right certificate in line with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities may order the party involved to turn in the certificate for safekeeping and at the same time issue a notice of assistance for enforcement to the relevant department, which shall not handle ownership transfer formalities of the movables or immovables in the course of its being impounded or sealed up.
第六十七條對查封的商品、貨物或者其他財產，稅務機關可以指令被執行人負責保管，保管責任由被執行人承擔。
Article 67Tax authorities may instruct the person subject to enforcement to take care of the sealed-up commodities, goods or other property, and the safekeeping responsibility shall be borne by the person subject to enforcement.
繼續使用被查封的財產不會減少其價值的，稅務機關可以允許被執行人繼續使用;因被執行人保管或者使用的過錯造成的損失，由被執行人承擔。
In case the continuous use of the sealed-up property does not cause reduction of its value, tax authorities may allow the person subject to enforcement to continuously use it; the person subject to enforcement shall bear any loss to the property resulting from its fault in the course of safekeeping or use.
第六十八條納稅人在稅務機關採取稅收保全措施後，按照稅務機關規定的期限繳納稅款的，稅務機關應當自收到稅款或者銀行轉回的完稅憑證之日起1日內解除稅收保全。
Article 68In case the taxpayer settles the tax payment within the deadline set by tax authorities after the tax preservative measures are adopted by tax authorities, tax authorities shall terminate the tax preservative measures within one day after receiving the tax payment or tax payment receipt from the bank.
第六十九條稅務機關將扣押、查封的商品、貨物或者其他財產變價抵繳稅款時，應當交由依法成立的拍賣機構拍賣;無法委託拍賣或者不適於拍賣的，可以交由當地商業企業代爲銷售，也可以責令納稅人限期處理;無法委託商業企業銷售，納稅人也無法處理的，可以由稅務機關變價處理，具體辦法由國家稅務總局規定。國家禁止自由買賣的商品，應當交由有關單位按照國家規定的價格收購。
Article 69In case of settling tax payment with impounded or sealed-up commodities, goods or other property, tax authorities shall entrust the auction to the auction agencies lawfully set up; in case there is no way for entrusted auction or it is not appropriate for auction, the local commercial enterprises may be commissioned to sell them or the taxpayer may be ordered to dispose of them within a specified time limit; in case there is no way to commission local commercial enterprises for sale and it is beyond the taxpayer's ability to dispose, tax authorities may conduct sales upon appraisal by themselves. The specific measures for such sales upon appraisal shall be formulated by the State Administration of Taxation. Commodities prohibited by the State from free purchases or sales shall be purchased by the relevant organization at the price set by the State.
拍賣或者變賣所得抵繳稅款、滯納金、罰款以及扣押、查封、保管、拍賣、變賣等費用後，剩餘部分應當在3日內退還被執行人。
The remaining part of the income from auction or sales after deducting the tax payable, surcharge on tax in arrears, penalties and expenses for the impounding, sealing up, keeping, auction, sales and so on shall be returned to the taxpayer within three days.
第七十條稅收徵管法第三十九條、第四十三條所稱損失，是指因稅務機關的責任，使納稅人、扣繳義務人或者納稅擔保人的合法利益遭受的直接損失。
Article 70The loss as mentioned in Articles 39 and 43 of the Law on the Administration of Tax Collection refers to the direct loss incurred to the legitimate rights and interests of the taxpayer, tax withholding agent or tax payment guarantor as a result of liability of tax authorities.
第七十一條稅收徵管法所稱其他金融機構，是指信託投資公司、信用合作社、郵政儲蓄機構以及經中國人民銀行、中國證券監督管理委員會等批准設立的其他金融機構。
Article 71Other financial institutions as mentioned in the Law on the Administration of Tax Collection refer to trust and investment companies, credit cooperatives, post savings offices and other financial institutions approved by the People's Bank of China, the China Securities Regulatory Commission or other authorities.
第七十二條稅收徵管法所稱存款，包括獨資企業投資人、合夥企業合夥人、個體工商戶的儲蓄存款以及股東資金賬戶中的資金等。
Article 72Deposit as mentioned in the Law on the Administration of Tax Collection includes savings deposits by investors of individual proprietorship enterprises, partners of partnership enterprises and individual businesses, funds in the shareholder's capital account, etc.
第七十三條從事生產、經營的納稅人、扣繳義務人未按照規定的期限繳納或者解繳稅款的，納稅擔保人未按照規定的期限繳納所擔保的稅款的，由稅務機關發出限期繳納稅款通知書，責令繳納或者解繳稅款的最長期限不得超過15日。
Article 73In case the taxpayer engaged in production or business operation or the tax withholding agent fails to pay or remit tax within the prescribed time limit, or the tax payment guarantor fails to pay the tax guaranteed within the prescribed time limit, tax authorities shall issue a notice of tax settlement ordering the payment or remission of tax within a time limit not exceeding 15 days.
第七十四條欠繳稅款的納稅人或者其法定代表人在出境前未按照規定結清應納稅款、滯納金或者提供納稅擔保的，稅務機關可以通知出入境管理機關阻止其出境。阻止出境的具體辦法，由國家稅務總局會同公安部制定。
Article 74In case the taxpayer or its legal representative fails to settle the tax payment due or surcharge on tax in arrears, or provide guaranty for tax payment as required before leaving the territory of the People's Republic of China, tax authorities may notify the administrative department of exit and entry to prevent its exit. The specific measures for preventing exit shall be formulated by the State Administration of Taxation jointly with the Ministry of Public Security.
第七十五條稅收徵管法第三十二條規定的加收滯納金的起止時間，爲法律、行政法規規定或者稅務機關依照法律、行政法規的規定確定的稅款繳納期限屆滿次日起至納稅人、扣繳義務人實際繳納或者解繳稅款之日止。
Article 75The time period for imposing surcharge on tax in arrears as prescribed in Article 32 of the Law on the Administration of Tax Collection starts with the second day from the expiration date for tax payment specified by laws or administrative rules or regulations, or determined by tax authorities pursuant to provisions of laws or administrative rules or regulations, and ends with the day on which the taxpayer or tax withholding agent actually pays or remits the tax.
第七十六條縣級以上各級稅務機關應當將納稅人的欠稅情況，在辦稅場所或者廣播、電視、報紙、期刊、網絡等新聞媒體上定期公告。
Article 76Tax authorities at or above the county level shall regularly make proclamations concerning the overdue tax unpaid by taxpayers at the site of tax collection or through media such as radio, television, newspapers, periodicals or computer network, etc.
對納稅人欠繳稅款的情況實行定期公告的辦法，由國家稅務總局制定。
Specific measures for such regular proclamation shall be formulated by the State Administration of Taxation.
第七十七條稅收徵管法第四十九條所稱欠繳稅款數額較大，是指欠繳稅款5萬元以上。
Article 77The relatively large amount of overdue tax mentioned in Article 49 of the Law on the Administration of Tax Collection refers to an amount of overdue tax of not less than 50,000 yuan.
第七十八條稅務機關發現納稅人多繳稅款的，應當自發現之日起10日內辦理退還手續;納稅人發現多繳稅款，要求退還的，稅務機關應當自接到納稅人退還申請之日起30日內查實並辦理退還手續。
Article 78Tax authorities shall refund the overpaid tax to the taxpayer within ten days from the date of their discovery, or verify and refund the overpaid tax within 30 days from the date of receiving the taxpayer's application for refund in case of the taxpayer's discovery.
稅收徵管法第五十一條規定的加算銀行同期存款利息的多繳稅款退稅，不包括依法預繳稅款形成的結算退稅、出口退稅和各種減免退稅。
The tax refund with interest at the deposit interest rate of the corresponding period of the bank as prescribed in Article 51 of the Law on the Administration of Tax Collection does not include the refund at final tax settlement upon the tax prepaid according to law, or for exportation or tax reductions and exemptions.
退稅利息按照稅務機關辦理退稅手續當天中國人民銀行規定的活期存款利率計算。
Interest of the tax refund shall be calculated at the current deposit interest rate set by the People's Bank of China on the day when tax authorities undertake the procedure for tax refund.
第七十九條當納稅人既有應退稅款又有欠繳稅款的，稅務機關可以將應退稅款和利息先抵扣欠繳稅款;抵扣後有餘額的，退還納稅人。
Article 79In case the taxpayer has both refundable tax and overdue tax, tax authorities may use the refundable tax and the interest thereon to offset the overdue tax and refund the remainder, if any, to the taxpayer.
第八十條稅收徵管法第五十二條所稱稅務機關的責任，是指稅務機關適用稅收法律、行政法規不當或者執法行爲違法。
Article 80The liability of tax authorities as mentioned in Article 52 of the Law on the Administration of Tax Collection refers to the improper application of tax laws or administrative rules or regulations or illegal activity in law enforcement by tax authorities.
第八十一條稅收徵管法第五十二條所稱納稅人、扣繳義務人計算錯誤等失誤，是指非主觀故意的計算公式運用錯誤以及明顯的筆誤。
Article 81The miscalculation or other errors by the taxpayer or tax withholding agent as mentioned in Article 52 of the Law on the Administration of Tax Collection refers to the unintentional misapplication of calculation formula or apparent clerical errors.
第八十二條稅收徵管法第五十二條所稱特殊情況，是指納稅人或者扣繳義務人因計算錯誤等失誤，未繳或者少繳、未扣或者少扣、未收或者少收稅款，累計數額在10萬元以上的。
Article 82The special circumstances mentioned in Article 52 of the Law on the Administration of Tax Collection refer to the cases where the due tax unpaid or underpaid, not withheld or less withheld, not collected or less collected accumulates to an amount of not less than 100,000 yuan on account of the miscalculation or other errors by the taxpayer or tax withholding agent.
第八十三條稅收徵管法第五十二條規定的補繳和追徵稅款、滯納金的期限，自納稅人、扣繳義務人應繳未繳或者少繳稅款之日起計算。
Article 83The time limit for making up the shortage in tax payment or pursuing tax payment or surcharge on tax in arrears as prescribed in Article 52 of the Law on the Administration of Tax Collection starts from the day when the taxpayer or tax withholding agent fails to pay the due tax or underpays tax, or fails to remit the due tax or remits less tax.
第八十四條審計機關、財政機關依法進行審計、檢查時，對稅務機關的稅收違法行爲作出的決定，稅務機關應當執行;發現被審計、檢查單位有稅收違法行爲的，向被審計、檢查單位下達決定、意見書，責成被審計、檢查單位向稅務機關繳納應當繳納的稅款、滯納金。稅務機關應當根據有關機關的決定、意見書，依照稅收法律、行政法規的規定，將應收的稅款、滯納金按照國家規定的稅收徵收管理範圍和稅款入庫預算級次繳入國庫。
Article 84In case the auditing or fiscal authorities make any decision, in undertaking the audit or examination according to law, on any violation of tax law by tax authorities, tax authorities shall follow such decisions. In case the auditing or fiscal authorities discover any violation of tax law by the unit under audit or examination, they shall issue a letter of decision or opinion instructing the unit to pay tax or surcharge on tax in arrears that should be paid to tax authorities. Tax authorities shall, according to the letter of decision or opinion by relevant authorities and the provisions of tax laws or administrative rules or regulations, collect the tax or surcharge on tax in arrears according to the scope of tax administration and remit it to the state treasury according to the budget levels as prescribed by the State.
稅務機關應當自收到審計機關、財政機關的決定、意見書之日起30日內將執行情況書面回覆審計機關、財政機關。
Tax authorities shall, within 30 days from the date of receiving the letter of decision or opinion, give a written reply concerning the implementation to the auditing or fiscal authorities.
有關機關不得將其履行職責過程中發現的稅款、滯納金自行徵收入庫或者以其他款項的名義自行處理、佔壓。
The relevant authorities shall not at their own discretion collect or remit to the state treasury, or dispose or occupy in any other name any tax or surcharge on tax in arrears discovered in the process of their duty execution.
第六章稅務檢查
Chapter VI Tax Inspection
第八十五條稅務機關應當建立科學的檢查制度，統籌安排檢查工作，嚴格控制對納稅人、扣繳義務人的檢查次數。
Article 85Tax authorities shall establish a scientific inspection system, make overall plans and arrangements for tax inspections, and impose strict controls on the frequency of tax inspections to taxpayers or withholding agents.
稅務機關應當制定合理的稅務稽查工作規程，負責選案、檢查、審理、執行的人員的職責應當明確，並相互分離、相互制約，規範選案程序和檢查行爲。
Tax authorities shall work out a reasonable guideline for tax inspections, in which the functions and duties of officials respectively in charge of case selection, inspection, hearing or execution shall be clearly defined and separated for mutual check in order to standardize the case selection procedures and tax inspection.
稅務檢查工作的具體辦法，由國家稅務總局制定。
Specific measures for tax inspections shall be formulated by the State Administration of Taxation.
第八十六條稅務機關行使稅收徵管法第五十四條第(一)項職權時，可以在納稅人、扣繳義務人的業務場所進行;必要時，經縣以上稅務局(分局)局長批准，可以將納稅人、扣繳義務人以前會計年度的賬簿、記賬憑證、報表和其他有關資料調回稅務機關檢查，但是稅務機關必須向納稅人、扣繳義務人開付清單，並在3個月內完整退還;有特殊情況的，經設區的市、自治州以上稅務局局長批准，稅務機關可以將納稅人、扣繳義務人當年的賬簿、記賬憑證、報表和其他有關資料調回檢查，但是稅務機關必須在30日內退還。
Article 86Tax authorities may exercise their duties and powers set forth in Item 1 of Article 54 of the Law on the Administration of Tax Collection at the business site of the taxpayer or withholding agent. If necessary, tax authorities may, upon approval of the commissioner of the tax bureau (sub-bureau thereof) or office at or above the county level, take back for inspection the taxpayer's or withholding agent's accounting books, accounting vouchers, financial statements and other relevant materials of previous accounting years. Tax authorities shall, however, provide the taxpayer or withholding agent with a list of the documents taken back and return them sound and complete within three months. In case of special circumstances, tax authorities may, upon approval of the commissioner of the tax bureau or office at or above the city with districts or autonomous prefecture level, take back for inspection the taxpayer's or withholding agent's accounting books, accounting vouchers, financial statements and other relevant materials of the current accounting year, but shall return them within 30 days.
第八十七條稅務機關行使稅收徵管法第五十四條第(六)項職權時，應當指定專人負責，憑全國統一格式的檢查存款賬戶許可證明進行，並有責任爲被檢查人保守祕密。
Article 87Tax authorities shall, when exercising their duties and powers set forth in Item 6 of Article 54 of the Law on the Administration of Tax Collection, designate specific persons for the responsibility, carry out the inspection on the strength of the nationally unified permit for deposit account inspection, and shall have the obligation of keeping confidential the information about the person under inspection.
檢查存款賬戶許可證明，由國家稅務總局制定。
The permit for deposit account inspection shall be formulated by the State Administration of Taxation.
稅務機關查詢的內容，包括納稅人存款賬戶餘額和資金往來情況。
Items to be inspected by tax authorities include balance of the taxpayer's deposit account and capital flow.
第八十八條依照稅收徵管法第五十五條規定，稅務機關採取稅收保全措施的期限一般不得超過6個月;重大案件需要延長的，應當報國家稅務總局批准。
Article 88In accordance with the provisions of Article 55 of the Law on the Administration of Tax Collection, the duration of tax preservative measures adopted by tax authorities shall not exceed six months normally. In case an extension is necessary for serious cases, it shall be reported to the State Administration of Taxation for approval.
第八十九條稅務機關和稅務人員應當依照稅收徵管法及本細則的規定行使稅務檢查職權。
Article 89Tax authorities and tax officials shall exercise their duties and powers for tax inspection in accordance with the provisions of the Law on the Administration of Tax Collection and these Rules.
稅務人員進行稅務檢查時，應當出示稅務檢查證和稅務檢查通知書;無稅務檢查證和稅務檢查通知書的，納稅人、扣繳義務人及其他當事人有權拒絕檢查。稅務機關對集貿市場及集中經營業戶進行檢查時，可以使用統一的稅務檢查通知書。
Tax officials shall present the tax inspection identity card and notice of tax inspection when conducting tax inspections. Taxpayers, withholding agents or other persons involved have the right to reject inspection in case tax officials intend to conduct tax inspection without such card and notice. In case of tax inspection to markets and fairs and concentrated businesses, tax authorities may use the unified notice of tax inspection.
稅務檢查證和稅務檢查通知書的式樣、使用和管理的具體辦法，由國家稅務總局制定。
The State Administration of Taxation shall determine the format of the tax inspection identity card and the notice of tax inspection and formulate the specific measures for the use and administration of them.
第七章法律責任
Chapter VII Legal Liabilities
第九十條納稅人未按照規定辦理稅務登記證件驗證或者換證手續的，由稅務機關責令限期改正，可以處20xx元以下的罰款;情節嚴重的，處20xx元以上1萬元以下的罰款。
Article 90Where a taxpayer fails to go through the formalities for inspection or replacement of the tax registration certificate according to the provisions, the tax authorities shall order the taxpayer to make corrections within a time limit, and may impose a penalty of not more than 2,000 yuan; where the circumstances are serious, a penalty of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed.
第九十一條非法印製、轉借、倒賣、變造或者僞造完稅憑證的，由稅務機關責令改正，處20xx元以上1萬元以下的罰款;情節嚴重的，處1萬元以上5萬元以下的罰款;構成犯罪的，依法追究刑事責任。
Article 91Where anyone illegally prints, lends, resells, alters or forges tax payment vouchers, the tax authorities shall order it to make corrections and impose a penalty of not less than 2,000 yuan but not more than 10,000 yuan, or, where the circumstances are serious, not less than 10,000 yuan but not more than 50,000 yuan. In case a crime is constituted, criminal liability shall be investigated.
第九十二條銀行和其他金融機構未依照稅收徵管法的規定在從事生產、經營的納稅人的賬戶中登錄稅務登記證件號碼，或者未按規定在稅務登記證件中登錄從事生產、經營的納稅人的賬戶賬號的，由稅務機關責令其限期改正，處20xx元以上2萬元以下的罰款;情節嚴重的，處2萬元以上5萬元以下的罰款。
Article 92Where banks or other financial institutions fail to record the number of the tax registration certificate in the bank accounts of the taxpayer engaged in production or business operation, or fail to record the bank account numbers in the tax registration certificate of the taxpayer engaged in production or business operation in accordance with the provisions of the Law on the Administration of Tax Collection, the tax authorities shall order them to make corrections within a time limit and impose a penalty of not less than 2,000 yuan but not more than 20,000 yuan, or, where the circumstances are serious, not less than 20,000 yuan but not more than 50,000 yuan.
第九十三條爲納稅人、扣繳義務人非法提供銀行賬戶、發票、證明或者其他方便，導致未繳、少繳稅款或者騙取國家出口退稅款的，稅務機關除沒收其違法所得外，可以處未繳、少繳或者騙取的稅款1倍以下的罰款。
Article 93Where anyone illegally provides bank accounts, invoices, certificates or other convenience to taxpayers or tax withholding agents with a result of non-payment or underpayment of tax or fraudulently obtaining tax refund for exportation, the tax authorities may, apart from confiscating the illegal income, impose a penalty of not more than one time the amount of tax unpaid or underpaid, or of tax refund fraudulently obtained.
第九十四條納稅人拒絕代扣、代收稅款的，扣繳義務人應當向稅務機關報告，由稅務機關直接向納稅人追繳稅款、滯納金;納稅人拒不繳納的，依照稅收徵管法第六十八條的規定執行。
Article 94Where a taxpayer refuses to have its tax withheld or collected by the tax withholding agent, the tax withholding agent shall report to the tax authorities, which shall be responsible for collecting the tax payable and surcharge on tax in arrears directly from the taxpayer. In case the taxpayer rejects such payment, the provisions of Article 68 of the Law on the Administration of Tax Collection shall apply.
第九十五條稅務機關依照稅收徵管法第五十四條第(五)項的規定，到車站、碼頭、機場、郵政企業及其分支機構檢查納稅人有關情況時，有關單位拒絕的，由稅務機關責令改正，可以處1萬元以下的罰款;情節嚴重的，處1萬元以上5萬元以下的罰款。
Article 95Where tax authorities inspect taxpayers at stations, docks, airports, postal enterprises or branches thereof in accordance with the provisions of Item 5 of Article 54 of the Law on the Administration of Tax Collection, if such inspection is rejected by relevant units, the tax authorities shall order them to make corrections, and may impose a penalty of not more than 10,000 yuan; where the circumstances are serious, a penalty of not less than 10,000 yuan but not more than 50,000 yuan shall be imposed.
第九十六條納稅人、扣繳義務人有下列情形之一的，依照稅收徵管法第七十條的規定處罰：
Article 96A taxpayer or tax withholding agent shall be punished according to the provisions of Article 70 of the Law on the Administration of Tax Collection, where it falls into one of the following circumstances:
(一)提供虛假資料，不如實反映情況，或者拒絕提供有關資料的;
(1) providing false information, not reporting according to facts, or refusing to provide relevant information;
(二)拒絕或者阻止稅務機關記錄、錄音、錄像、照相和複製與案件有關的情況和資料的;
(2) rejecting or preventing tax authorities from taking notes, tape-recording, video-recording, photographing or copying the situations or materials related to the case under investigation;
(三)在檢查期間，納稅人、扣繳義務人轉移、隱匿、銷燬有關資料的;
(3) transferring, concealing or destroying the relevant information by the taxpayer or tax withholding agent during the period of inspection; or
(四)有不依法接受稅務檢查的其他情形的。
(4) other circumstances of not accepting tax inspection according to law.
第九十七條稅務人員私分扣押、查封的商品、貨物或者其他財產，情節嚴重，構成犯罪的，依法追究刑事責任;尚不構成犯罪的，依法給予行政處分。
Article 97Where tax officials divide privately the impounded or sealed-up commodities, goods or other property, and the circumstances are so serious as to constitute a crime, they shall be investigated for criminal liability according to law. If the circumstances are not serious enough to constitute a crime, administrative penalties shall be imposed upon them according to law.
第九十八條稅務代理人違反稅收法律、行政法規，造成納稅人未繳或者少繳稅款的，除由納稅人繳納或者補繳應納稅款、滯納金外，對稅務代理人處納稅人未繳或者少繳稅款50%以上3倍以下的罰款。
Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.
第九十九條稅務機關對納稅人、扣繳義務人及其他當事人處以罰款或者沒收違法所得時，應當開付罰沒憑證;未開付罰沒憑證的，納稅人、扣繳義務人以及其他當事人有權拒絕給付。
Article 99Tax authorities shall issue receipts when imposing a penalty upon or confiscating the illegal income of the taxpayer, tax withholding agent or other persons involved. Otherwise, the taxpayer, tax withholding agent or other persons involved shall have the right to refuse.
第一百條稅收徵管法第八十八條規定的納稅爭議，是指納稅人、扣繳義務人、納稅擔保人對稅務機關確定納稅主體、徵稅對象、徵稅範圍、減稅、免稅及退稅、適用稅率、計稅依據、納稅環節、納稅期限、納稅地點以及稅款徵收方式等具體行政行爲有異議而發生的爭議。
Article 100The dispute over tax payment as mentioned in Article 88 of the Law on the Administration of Tax Collection refers to the dispute arising from the taxpayer, tax withholding agent or tax payment guarantor over such specific administrative acts by tax authorities as determining the subject of tax payment, target of tax collection, scope of tax collection, tax reduction and exemption, tax refund, applicable tax rate, base of tax assessment, stages of tax payment, period and place of tax payment, means of tax levying, etc.
第八章文書送達
Chapter VIII Service of Documents
第一百零一條稅務機關送達稅務文書，應當直接送交受送達人。
Article 101Tax authorities shall serve taxation documents directly on recipients.
受送達人是公民的，應當由本人直接簽收;本人不在的，交其同住成年家屬簽收。
Where the recipient is a citizen, the document shall be delivered to his own reception against his signature. Where the recipient is absent, the document shall be delivered against signature to the reception of his adult family member living together.
受送達人是法人或者其他組織的，應當由法人的法定代表人、其他組織的主要負責人或者該法人、組織的財務負責人、負責收件的人簽收。受送達人有代理人的，可以送交其代理人簽收。
Where the recipient is a legal person or an other organization, the document shall be delivered against signature to the reception of the legal representative of the legal person, the principal responsible person of the organization, or the responsible person of finance or the person specifically responsible for reception of documents or letters of the legal person or the organization. In case the recipient has an agent, the document may be delivered to the agent's reception against signature.
第一百零二條送達稅務文書應當有送達回證，並由受送達人或者本細則規定的其他簽收人在送達回證上記明收到日期，簽名或者蓋章，即爲送達。
Article 102There shall be a return of service for the taxation documents served. The return of service shall bear the date of reception and the signature or stamp by the recipient or other persons as specified in these Rules for reception against signature, upon which service shall be deemed completed.
第一百零三條受送達人或者本細則規定的其他簽收人拒絕簽收稅務文書的，送達人應當在送達回證上記明拒收理由和日期，並由送達人和見證人簽名或者蓋章，將稅務文書留在受送達人處，即視爲送達。
Article 103Where the recipient or any of the other persons as specified in these Rules for reception against signature refuses to sign for reception of the taxation document, the person who delivers the document shall, on the return of service, specify the reason for refusal and state the date, affix the signature or stamp of himself and the witness to the return of service, and leave the taxation document with the recipient, upon which service shall be deemed completed.
第一百零四條直接送達稅務文書有困難的，可以委託其他有關機關或者其他單位代爲送達，或者郵寄送達。
Article 104Where there is difficulty in a direct service of taxation documents, tax authorities may entrust other relevant authorities or units with the service, or send them by mail.
第一百零五條直接或者委託送達稅務文書的，以簽收人或者見證人在送達回證上的簽收或者註明的收件日期爲送達日期;郵寄送達的，以掛號函件回執上註明的收件日期爲送達日期，並視爲已送達。
Article 105Where taxation documents are served directly or through entrustment, the date of service shall be the date when the recipient or witness signs or specifies for reception on the return of service. In case the documents are served by mail, the date of service shall be the date of reception specified on the receipt of the registered mail, with the service being deemed completed.
第一百零六條有下列情形之一的，稅務機關可以公告送達稅務文書，自公告之日起滿30日，即視爲送達：
Article 106Tax authorities may serve taxation documents by a public notice under any of the following circumstances and the service shall be deemed completed after 30 days of the public notice:
(一)同一送達事項的受送達人衆多;
(1) the document is to be served on numerous recipients; or
(二)採用本章規定的其他送達方式無法送達。
(2) the document cannot be served through other means of service specified in this chapter.
第一百零七條稅務文書的格式由國家稅務總局制定。本細則所稱稅務文書，包括：
Article 107The format of taxation documents shall be determined by the State Administration of Taxation. The taxation documents mentioned in these Rules include:
(一)稅務事項通知書;
(1) letter of notification of taxation issues;
(二)責令限期改正通知書;
(2) letter of notification of rectification within a prescribed time limit;
(三)稅收保全措施決定書;
(3) letter of decision for tax preservative measures;
(四)稅收強制執行決定書;
(4) letter of decision for compulsory taxation enforcement;
(五)稅務檢查通知書;
(5) letter of notification of tax inspection;
(六)稅務處理決定書;
(6) letter of decision for tax disposition;
(七)稅務行政處罰決定書;
(7) letter of decision of tax administrative penalty;
(八)行政複議決定書;
(8) letter of decision of administrative reconsideration; and
(九)其他稅務文書。
(9) other taxation documents.
第九章附則
Chapter IX Supplementary Provisions
第一百零八條稅收徵管法及本細則所稱“以上”、“以下”、“日內”、“屆滿”均含本數。
Article 108The terms "not less than", "not more than", "within …days" and "expires" as mentioned in the Law on the Administration of Tax Collection and these Rules shall all include the given figure.
第一百零九條稅收徵管法及本細則所規定期限的最後一日是法定休假日的，以休假日期滿的次日爲期限的最後一日;在期限內有連續3日以上法定休假日的，按休假日天數順延。
Article 109In case the last day of the prescribed time limit set forth in the Law on the Administration of Tax Collection and these Rules is an official holiday, the day following the end of the holiday period shall be deemed as the last day of the time limit. In case not less than three consecutive days in the prescribed time limit are official holidays, the prescribed time limit shall be extended by the number of holidays.
第一百一十條稅收徵管法第三十條第三款規定的代扣、代收手續費，納入預算管理，由稅務機關依照法律、行政法規的規定付給扣繳義務人。
Article 110The commissions for withholding or entrusted collection of tax as prescribed in Paragraph 3 of Article 30 of the Law on the Administration of Tax Collection shall be included in the budget and paid by tax authorities to the withholding agent in accordance with the provisions of laws and administrative rules or regulations.
第一百一十一條納稅人、扣繳義務人委託稅務代理人代爲辦理稅務事宜的辦法，由國家稅務總局規定。
Article 111The measures for taxpayers or tax withholding agents to entrust tax agents with taxation matters shall be formulated by the State Administration of Taxation.
第一百一十二條耕地佔用稅、契稅、農業稅、牧業稅的徵收管理，按照國務院的有關規定執行。
Article 112The collection and administration of Cultivated Land Occupation Tax, Deed Tax, Agriculture Tax and Animal Husbandry Tax shall be subject to the relevant provisions of the State Council.
第一百一十三條本細則自20xx年10月15日起施行。1993年8月4日國務院發佈的《中華人民共和國稅收徵收管理法實施細則》同時廢止。
Article 113These Rules shall be effective as of October 15, 20xx. The Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection promulgated by the State Council on August 4, 1993 shall be repealed simultaneously.