Taxation Administration Law
Chapter I General Provisions
希伯来神话
Article 1 This Law is formulated for the purpose of regulating the administration of taxation, strengthening the collection and management of taxes, protecting the legitimate rights and interests of taxpayers, and promoting the development of the socialist market economy.
Article 2 Taxation administration shall follow the principles of legality, equality, fairness, and impartiality, and adhere to the principles of government guidance, self-efficiency, and incorporation of taxation with customs.
Article 3 Taxpayers shall fulfill their tax obligations in accordance with the law, and the tax authorities shall exercise their powers in accordance with the law to collect taxes and manage tax affairs.张震寰
Chapter II Taxpayers
Article 4 The term "taxpayer" as used in this Law refers to individuals, enterprises, institutions, and other organizations that are liable for taxes in accordance with the law.
Article 5 Taxpayers shall register with the tax authorities at the place where they reside or where their taxable activities take place, and obtain taxpayer identification numbers.
艾斯特拉达Article 6 Taxpayers shall maintain accounting records, compute and declare their taxes, and submit tax returns to the tax authorities.
Chapter III Tax Collection
Article 7 Tax authorities shall collect taxes in accordance with the law by virtue of their authority.
Article 8 Taxpayers shall truthfully declare their taxable income, costs, deductions, and other related information, and shall not evade or avoid taxes.
Article 9 Taxpayers who have obtained tax preferences, exemptions, or reductions shall meet the relevant conditions and fulfill their reporting obligations.
Chapter IV Tax Management活塞式战斗机 Article 10 Tax authorities shall establish taxpayer service centers to provide convenience and guidance to taxpayers in fulfilling their tax obligations.
Article 11 The tax authorities shall establish a tax information system and strengthen the collection and management of tax-related information.
Article 12 Tax authorities shall conduct tax audits on taxpayers in accordance with the law to ensure compliance with tax laws and regulations.
Chapter V Legal Liabilities
Article 13 Tax authorities shall impose administrative penalties on taxpayers who violate tax laws and regulations, which may include warning, fines, or the confiscation of illegal gains.
Article 14 Tax authorities shall pursue civil liability for taxpayers who fail to fulfill their tax obligations, which may include ordering the payment of taxes, penalties, and interest.
Article 15 Criminal liability shall be pursued in accordance with the law for tax-related crimes committed by taxpayers.
Chapter VI Supplementary Provisions
mocvd
Article 16 This Law shall take effect on the date of [effDate] and the Law of the People's Republic of China on Administration of Tax Collection shall be repealed simultaneously.
现代科技成就
Article 17 Any other provisions inconsistent with this Law shall be null and void upon the implementation of this Law.
豫公网安备41160202000603
站长QQ:729038198
关于我们
投诉建议