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税收征收管理法实施细则(中英对照)
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
(中华人民共和国国务院令第362号20xx年9月7公布，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)
第一章总则
Chapter I General Provisions
第一条 根据《中华人民共和国税收征收管理法》(以下简称税收征管法)的规定，制定本细则。
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).
第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则;税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
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.
第三条任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。
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.
纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
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.
第四条国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法;各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法，做好本地区税务系统信息化建设的具体工作。
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.
地方各级人民政府应当积极支持税务系统信息化建设，并组织有关部门实现相关信息的共享。
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.
第五条税收征管法第八条所称为纳税人、扣缴义务人保密的情况，是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。
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.
第六条国家税务总局应当制定税务人员行为准则和服务规范。
Article 6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正;下级税务机关应当按照上级税务机关的决定及时改正。
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.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
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.
第七条税务机关根据检举人的贡献大小给予相应的奖励，奖励所需资金列入税务部门年度预算，单项核定。奖励资金具体使用办法以及奖励标准，由国家税务总局会同财政部制定。
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.
第八条税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避：
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)夫妻关系;
(1) spouse relationship;
(二)直系血亲关系;
(2) lineal blood relationship;
(三)三代以内旁系血亲关系;
(3) collateral blood relationship within three generations;
(四)近姻亲关系;
(4) close relative by marriage; or
(五)可能影响公正执法的其他利害关系。
(5) any other interests relationship that may influence impartial law enforcement.
第九条税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构，是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。
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.
国家税务总局应当明确划分税务局和稽查局的职责，避免职责交叉。
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.
第二章税务登记
Chapter II Tax Registration
第十条国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码，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.
税务登记的具体办法由国家税务总局制定。
The specific measures for tax registration shall be formulated by the State Administration of Taxation.
第十一条各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。
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.
通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。
The specific measures for notification shall be formulated by the State Administration of Taxation jointly with the State Administration for Industry and Commerce.
第十二条从事生产、经营的纳税人应当自领取营业执照之日起30日内，向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记，如实填写税务登记表，并按照税务机关的要求提供有关证件、资料。
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.
前款规定以外的纳税人，除国家机关和个人外，应当自纳税义务发生之日起30日内，持有关证件向所在地的主管税务机关申报办理税务登记。
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.
个人所得税的纳税人办理税务登记的办法由国务院另行规定。
Measures for tax registration of individual income tax by taxpayers shall be separately formulated by the State Council.
税务登记证件的式样，由国家税务总局制定。
The sample of tax registration certificate shall be determined by the State Administration of Taxation.
第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件;税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。
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.
第十四条纳税人税务登记内容发生变化的，应当自工商行政管理机关或者其他机关办理变更登记之日起30日内，持有关证件向原税务登记机关申报办理变更税务登记。
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.
纳税人税务登记内容发生变化，不需要到工商行政管理机关或者其他机关办理变更登记的，应当自发生变化之日起30日内，持有关证件向原税务登记机关申报办理变更税务登记。
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.
第十五条纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关或者其他机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记;按照规定不需要在工商行政管理机关或者其他机关办理注册登记的，应当自有关机关批准或者宣告终止之日起15日内，持有关证件向原税务登记机关申报办理注销税务登记。
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.
纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当在向工商行政管理机关或者其他机关申请办理变更或者注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并在30日内向迁达地税务机关申报办理税务登记。
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.
纳税人被工商行政管理机关吊销营业执照或者被其他机关予以撤销登记的，应当自营业执照被吊销或者被撤销登记之日起15日内，向原税务登记机关申报办理注销税务登记。
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.
第十六条纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票、税务登记证件和其他税务证件。
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.
第十七条从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起15日内，向主管税务机关书面报告其全部账号;发生变化的，应当自变化之日起15日内，向主管税务机关书面报告。
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.
第十八条除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时，必须持税务登记证件：
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)开立银行账户;
(1) opening bank accounts;
(二)申请减税、免税、退税;
(2) applying for tax reduction, exemption or refund;
(三)申请办理延期申报、延期缴纳税款;
(3) applying for extension of tax declaration or deferral of tax payment;
(四)领购发票;
(4) purchasing of invoices;
(五)申请开具外出经营活动税收管理证明;
(5) applying for a taxation certificate for business operation outside of the locality;
(六)办理停业、歇业;
(6) going through the procedure for termination or suspension of business operation; or
(七)其他有关税务事项。
(7) other matters regarding taxation.
第十九条税务机关对税务登记证件实行定期验证和换证制度。纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。
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.
第二十条纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂，接受税务机关检查。
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.
纳税人遗失税务登记证件的，应当在15日内书面报告主管税务机关，并登报声明作废。
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.
第二十一条从事生产、经营的纳税人到外县(市)临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。
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.
从事生产、经营的纳税人外出经营，在同一地累计超过180天的，应当在营业地办理税务登记手续。
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.
第三章账簿、凭证管理
Chapter III Administration of Accounting Books and Vouchers
第二十二条从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内，按照国家有关规定设置账簿。
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.
前款所称账簿，是指总账、明细账、日记账以及其他辅助性账簿。总账、日记账应当采用订本式。
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.
第二十三条生产、经营规模小又确无建账能力的纳税人，可以聘请经批准从事会计代理记账业务的专业机构或者经税务机关认可的财会人员代为建账和办理账务;聘请上述机构或者人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。
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.
第二十四条从事生产、经营的纳税人应当自领取税务登记证件之日起15日内，将其财务、会计制度或者财务、会计处理办法报送主管税务机关备案。
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.
纳税人使用计算机记账的，应当在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案。
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.
纳税人建立的会计电算化系统应当符合国家有关规定，并能正确、完整核算其收入或者所得。
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.
第二十五条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。
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.
第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。
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.
纳税人、扣缴义务人会计制度不健全，不能通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，应当建立总账及与纳税或者代扣代缴、代收代缴税款有关的其他账簿。
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.
第二十七条账簿、会计凭证和报表，应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。
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.
第二十八条纳税人应当按照税务机关的要求安装、使用税控装置，并按照税务机关的规定报送有关数据和资料。
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.
税控装置推广应用的管理办法由国家税务总局另行制定，报国务院批准后实施。
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.
第二十九条账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当合法、真实、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.
账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当保存10年;但是，法律、行政法规另有规定的除外。
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.
第四章纳税申报
Chapter IV Tax Filing
第三十条税务机关应当建立、健全纳税人自行申报纳税制度。经税务机关批准，纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。
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.
数据电文方式，是指税务机关确定的电话语音、电子数据交换和网络传输等电子方式。
Electronic data transmission refers to such electronic means as telephone, electronic data exchange, and network transmission approved by tax authorities.
第三十一条纳税人采取邮寄方式办理纳税申报的，应当使用统一的纳税申报专用信封，并以邮政部门收据作为申报凭据。邮寄申报以寄出的邮戳日期为实际申报日期。
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.
纳税人采取电子方式办理纳税申报的，应当按照税务机关规定的期限和要求保存有关资料，并定期书面报送主管税务机关。
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.
第三十二条纳税人在纳税期内没有应纳税款的，也应当按照规定办理纳税申报。
Article 32Taxpayers with no due tax payment during any taxation period shall also file tax returns according to the relevant provisions.
纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。
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.
第三十三条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，计税依据，扣除项目及标准，适用税率或者单位税额，应退税项目及税额、应减免税项目及税额，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限、延期缴纳税款、欠税、滞纳金等。
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.
第三十四条纳税人办理纳税申报时，应当如实填写纳税申报表，并根据不同的情况相应报送下列有关证件、资料：
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)财务会计报表及其说明材料;
(1) financial and accounting statements and related explanatory materials;
(二)与纳税有关的合同、协议书及凭证;
(2) contracts, agreements and vouchers related to tax payment;
(三)税控装置的电子报税资料;
(3) electronic tax filing information generated by tax control devices;
(四)外出经营活动税收管理证明和异地完税凭证;
(4) taxation certificates for business operation outside of the localities and corresponding tax payment vouchers;
(五)境内或者境外公证机构出具的有关证明文件;
(5) relevant certifying documents issued by public notaries within or outside the Chinese territory; and
(六)税务机关规定应当报送的其他有关证件、资料。
(6) other necessary documents or materials required by tax authorities.
第三十五条扣缴义务人办理代扣代缴、代收代缴税款报告时，应当如实填写代扣代缴、代收代缴税款报告表，并报送代扣代缴、代收代缴税款的合法凭证以及税务机关规定的其他有关证件、资料。
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.
第三十六条实行定期定额缴纳税款的纳税人，可以实行简易申报、简并征期等申报纳税方式。
Article 36Taxpayers paying tax periodically at a fixed amount may file tax returns in a simpler way and by combining tax payment periods.
第三十七条纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。
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.
纳税人、扣缴义务人因不可抗力，不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，可以延期办理;但是，应当在不可抗力情形消除后立即向税务机关报告。税务机关应当查明事实，予以核准。
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.
第五章税款征收
Chapter V Tax Levying
第三十八条税务机关应当加强对税款征收的管理，建立、健全责任制度。
Article 38Tax authorities shall strengthen the administration of tax levying and establish and improve a responsibility system.
税务机关根据保证国家税款及时足额入库、方便纳税人、降低税收成本的原则，确定税款征收的方式。
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.
税务机关应当加强对纳税人出口退税的管理，具体管理办法由国家税务总局会同国务院有关部门制定。
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.
第三十九条税务机关应当将各种税收的税款、滞纳金、罚款，按照国家规定的预算科目和预算级次及时缴入国库，税务机关不得占压、挪用、截留，不得缴入国库以外或者国家规定的税款账户以外的任何账户。
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.
已缴入国库的税款、滞纳金、罚款，任何单位和个人不得擅自变更预算科目和预算级次。
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.
第四十条税务机关应当根据方便、快捷、安全的原则，积极推广使用支票、银行卡、电子结算方式缴纳税款。
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.
第四十一条纳税人有下列情形之一的，属于税收征管法第三十一条所称特殊困难：
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，导致纳税人发生较大损失，正常生产经营活动受到较大影响的;
(1) where force majeure has caused a great loss to the taxpayer and significantly affected its normal production or business operation; or
(二)当期货币资金在扣除应付职工工资、社会保险费后，不足以缴纳税款的。
(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.
计划单列市国家税务局、地方税务局可以参照税收征管法第三十一条第二款的批准权限，审批纳税人延期缴纳税款。
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.
第四十二条纳税人需要延期缴纳税款的，应当在缴纳税款期限届满前提出申请，并报送下列材料：申请延期缴纳税款报告，当期货币资金余额情况及所有银行存款账户的对账单，资产负债表，应付职工工资和社会保险费等税务机关要求提供的支出预算。
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.
税务机关应当自收到申请延期缴纳税款报告之日起20日内作出批准或者不予批准的决定;不予批准的，从缴纳税款期限届满之日起加收滞纳金。
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.
第四十三条法律、行政法规规定或者经法定的审批机关批准减税、免税的纳税人，应当持有关文件到主管税务机关办理减税、免税手续。减税、免税期满，应当自期满次日起恢复纳税。
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.
享受减税、免税优惠的纳税人，减税、免税条件发生变化的，应当自发生变化之日起15日内向税务机关报告;不再符合减税、免税条件的，应当依法履行纳税义务;未依法纳税的，税务机关应当予以追缴。
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.
第四十四条税务机关根据有利于税收控管和方便纳税的原则，可以按照国家有关规定委托有关单位和人员代征零星分散和异地缴纳的税收，并发给委托代征证书。受托单位和人员按照代征证书的要求，以税务机关的名义依法征收税款，纳税人不得拒绝;纳税人拒绝的，受托代征单位和人员应当及时报告税务机关。
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.
第四十五条税收征管法第三十四条所称完税凭证，是指各种完税证、缴款书、印花税票、扣(收)税凭证以及其他完税证明。
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.
未经税务机关指定，任何单位、个人不得印制完税凭证。完税凭证不得转借、倒卖、变造或者伪造。
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.
完税凭证的式样及管理办法由国家税务总局制定。
The sample of tax payment vouchers and the relevant administrative measures shall be determined by the State Administration of Taxation.
第四十六条税务机关收到税款后，应当向纳税人开具完税凭证。纳税人通过银行缴纳税款的，税务机关可以委托银行开具完税凭证。
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.
第四十七条纳税人有税收征管法第三十五条或者第三十七条所列情形之一的，税务机关有权采用下列任何一种方法核定其应纳税额：
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)参照当地同类行业或者类似行业中经营规模和收入水平相近的纳税人的税负水平核定;
(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)按照营业收入或者成本加合理的费用和利润的方法核定;
(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、动力等推算或者测算核定;
(3) calculating or reckoning on the basis of raw materials, fuels, power and others consumed; or
(四)按照其他合理方法核定。
(4) by adopting any other reasonable method.
采用前款所列一种方法不足以正确核定应纳税额时，可以同时采用两种以上的方法核定。
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.
纳税人对税务机关采取本条规定的方法核定的应纳税额有异议的，应当提供相关证据，经税务机关认定后，调整应纳税额。
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.
第四十八条税务机关负责纳税人纳税信誉等级评定工作。纳税人纳税信誉等级的评定办法由国家税务总局制定。
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.
第四十九条承包人或者承租人有独立的生产经营权，在财务上独立核算，并定期向发包人或者出租人上缴承包费或者租金的，承包人或者承租人应当就其生产、经营收入和所得纳税，并接受税务管理;但是，法律、行政法规另有规定的除外。
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.
发包人或者出租人应当自发包或者出租之日起30日内将承包人或者承租人的有关情况向主管税务机关报告。发包人或者出租人不报告的，发包人或者出租人与承包人或者承租人承担纳税连带责任。
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.
第五十条纳税人有解散、撤销、破产情形的，在清算前应当向其主管税务机关报告;未结清税款的，由其主管税务机关参加清算。
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.
第五十一条税收征管法第三十六条所称关联企业，是指有下列关系之一的公司、企业和其他经济组织：
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)在资金、经营、购销等方面，存在直接或者间接的拥有或者控制关系;
(1) direct or indirect ownership or control of each other in relation to capital, business operation, purchase, sale, etc;
(二)直接或者间接地同为第三者所拥有或者控制;
(2) direct or indirect ownership or control of both or all by a third party; or
(三)在利益上具有相关联的其他关系。
(3) other associated relationships in terms of interest.
纳税人有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、费用标准等资料。具体办法由国家税务总局制定。
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.
第五十二条税收征管法第三十六条所称独立企业之间的业务往来，是指没有关联关系的企业之间按照公平成交价格和营业常规所进行的业务往来。
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.
第五十三条纳税人可以向主管税务机关提出与其关联企业之间业务往来的定价原则和计算方法，主管税务机关审核、批准后，与纳税人预先约定有关定价事项，监督纳税人执行。
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.
第五十四条纳税人与其关联企业之间的业务往来有下列情形之一的，税务机关可以调整其应纳税额：
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)购销业务未按照独立企业之间的业务往来作价;
(1) purchases and sales are not priced according to business transactions between independent enterprises;
(二)融通资金所支付或者收取的利息超过或者低于没有关联关系的企业之间所能同意的数额，或者利率超过或者低于同类业务的正常利率;
(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)提供劳务，未按照独立企业之间业务往来收取或者支付劳务费用;
(3) charge for service is not collected or paid as it normally occurs between independent enterprises;
(四)转让财产、提供财产使用权等业务往来，未按照独立企业之间业务往来作价或者收取、支付费用;
(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)未按照独立企业之间业务往来作价的其他情形。
(5) other circumstances where business transactions are not priced in accordance with the normal practice between independent enterprises.
第五十五条纳税人有本细则第五十四条所列情形之一的，税务机关可以按照下列方法调整计税收入额或者所得额：
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)按照独立企业之间进行的相同或者类似业务活动的价格;
(1) according to the price for the same or similar business transactions between independent enterprises;
(二)按照再销售给无关联关系的第三者的价格所应取得的收入和利润水平;
(2) according to the level of income and profit obtainable on the basis of the resale price to a non-associated third party;
(三)按照成本加合理的费用和利润;
(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.
第五十六条纳税人与其关联企业未按照独立企业之间的业务往来支付价款、费用的，税务机关自该业务往来发生的纳税年度起3年内进行调整;有特殊情况的，可以自该业务往来发生的纳税年度起10年内进行调整。
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.
第五十七条税收征管法第三十七条所称未按照规定办理税务登记从事生产、经营的纳税人，包括到外县(市)从事生产、经营而未向营业地税务机关报验登记的纳税人。
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.
第五十八条税务机关依照税收征管法第三十七条的规定，扣押纳税人商品、货物的，纳税人应当自扣押之日起15日内缴纳税款。
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.
对扣押的鲜活、易腐烂变质或者易失效的商品、货物，税务机关根据被扣押物品的保质期，可以缩短前款规定的扣押期限。
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.
第五十九条税收征管法第三十八条、第四十条所称其他财产，包括纳税人的房地产、现金、有价证券等不动产和动产。
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.
机动车辆、金银饰品、古玩字画、豪华住宅或者一处以外的住房不属于税收征管法第三十八条、第四十条、第四十二条所称个人及其所扶养家属维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.
税务机关对单价5000元以下的其他生活用品，不采取税收保全措施和强制执行措施。
Tax authorities shall not adopt tax preservative measures and compulsory enforcement measures on other household goods with the unit price below 5,000 yuan.
第六十条税收征管法第三十八条、第四十条、第四十二条所称个人所扶养家属，是指与纳税人共同居住生活的配偶、直系亲属以及无生活来源并由纳税人扶养的其他亲属。
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.
第六十一条税收征管法第三十八条、第八十八条所称担保，包括经税务机关认可的纳税保证人为纳税人提供的纳税保证，以及纳税人或者第三人以其未设置或者未全部设置担保物权的财产提供的担保。
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.
纳税保证人，是指在中国境内具有纳税担保能力的自然人、法人或者其他经济组织。
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、行政法规规定的没有担保资格的单位和个人，不得作为纳税担保人。
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.
第六十二条纳税担保人同意为纳税人提供纳税担保的，应当填写纳税担保书，写明担保对象、担保范围、担保期限和担保责任以及其他有关事项。担保书须经纳税人、纳税担保人签字盖章并经税务机关同意，方为有效。
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.
纳税人或者第三人以其财产提供纳税担保的，应当填写财产清单，并写明财产价值以及其他有关事项。纳税担保财产清单须经纳税人、第三人签字盖章并经税务机关确认，方为有效。
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.
第六十三条税务机关执行扣押、查封商品、货物或者其他财产时，应当由两名以上税务人员执行，并通知被执行人。被执行人是自然人的，应当通知被执行人本人或者其成年家属到场;被执行人是法人或者其他组织的，应当通知其法定代表人或者主要负责人到场;拒不到场的，不影响执行。
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.
第六十四条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，扣押、查封价值相当于应纳税款的商品、货物或者其他财产时，参照同类商品的市场价、出厂价或者评估价估算。
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.
税务机关按照前款方法确定应扣押、查封的商品、货物或者其他财产的价值时，还应当包括滞纳金和扣押、查封、保管、拍卖、变卖所发生的费用。
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.
第六十五条对价值超过应纳税额且不可分割的商品、货物或者其他财产，税务机关在纳税人、扣缴义务人或者纳税担保人无其他可供强制执行的财产的情况下，可以整体扣押、查封、拍卖，以拍卖所得抵缴税款、滞纳金、罚款以及扣押、查封、保管、拍卖等费用。
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.
第六十六条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，实施扣押、查封时，对有产权证件的动产或者不动产，税务机关可以责令当事人将产权证件交税务机关保管，同时可以向有关机关发出协助执行通知书，有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。
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.
第六十七条对查封的商品、货物或者其他财产，税务机关可以指令被执行人负责保管，保管责任由被执行人承担。
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.
继续使用被查封的财产不会减少其价值的，税务机关可以允许被执行人继续使用;因被执行人保管或者使用的过错造成的损失，由被执行人承担。
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.
第六十八条纳税人在税务机关采取税收保全措施后，按照税务机关规定的期限缴纳税款的，税务机关应当自收到税款或者银行转回的完税凭证之日起1日内解除税收保全。
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.
第六十九条税务机关将扣押、查封的商品、货物或者其他财产变价抵缴税款时，应当交由依法成立的拍卖机构拍卖;无法委托拍卖或者不适于拍卖的，可以交由当地商业企业代为销售，也可以责令纳税人限期处理;无法委托商业企业销售，纳税人也无法处理的，可以由税务机关变价处理，具体办法由国家税务总局规定。国家禁止自由买卖的商品，应当交由有关单位按照国家规定的价格收购。
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.
拍卖或者变卖所得抵缴税款、滞纳金、罚款以及扣押、查封、保管、拍卖、变卖等费用后，剩余部分应当在3日内退还被执行人。
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.
第七十条税收征管法第三十九条、第四十三条所称损失，是指因税务机关的责任，使纳税人、扣缴义务人或者纳税担保人的合法利益遭受的直接损失。
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.
第七十一条税收征管法所称其他金融机构，是指信托投资公司、信用合作社、邮政储蓄机构以及经中国人民银行、中国证券监督管理委员会等批准设立的其他金融机构。
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.
第七十二条税收征管法所称存款，包括独资企业投资人、合伙企业合伙人、个体工商户的储蓄存款以及股东资金账户中的资金等。
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.
第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书，责令缴纳或者解缴税款的最长期限不得超过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.
第七十四条欠缴税款的纳税人或者其法定代表人在出境前未按照规定结清应纳税款、滞纳金或者提供纳税担保的，税务机关可以通知出入境管理机关阻止其出境。阻止出境的具体办法，由国家税务总局会同公安部制定。
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.
第七十五条税收征管法第三十二条规定的加收滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。
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.
第七十六条县级以上各级税务机关应当将纳税人的欠税情况，在办税场所或者广播、电视、报纸、期刊、网络等新闻媒体上定期公告。
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.
对纳税人欠缴税款的情况实行定期公告的办法，由国家税务总局制定。
Specific measures for such regular proclamation shall be formulated by the State Administration of Taxation.
第七十七条税收征管法第四十九条所称欠缴税款数额较大，是指欠缴税款5万元以上。
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.
第七十八条税务机关发现纳税人多缴税款的，应当自发现之日起10日内办理退还手续;纳税人发现多缴税款，要求退还的，税务机关应当自接到纳税人退还申请之日起30日内查实并办理退还手续。
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.
税收征管法第五十一条规定的加算银行同期存款利息的多缴税款退税，不包括依法预缴税款形成的结算退税、出口退税和各种减免退税。
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.
退税利息按照税务机关办理退税手续当天中国人民银行规定的活期存款利率计算。
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.
第七十九条当纳税人既有应退税款又有欠缴税款的，税务机关可以将应退税款和利息先抵扣欠缴税款;抵扣后有余额的，退还纳税人。
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.
第八十条税收征管法第五十二条所称税务机关的责任，是指税务机关适用税收法律、行政法规不当或者执法行为违法。
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.
第八十一条税收征管法第五十二条所称纳税人、扣缴义务人计算错误等失误，是指非主观故意的计算公式运用错误以及明显的笔误。
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.
第八十二条税收征管法第五十二条所称特殊情况，是指纳税人或者扣缴义务人因计算错误等失误，未缴或者少缴、未扣或者少扣、未收或者少收税款，累计数额在10万元以上的。
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.
第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。
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.
第八十四条审计机关、财政机关依法进行审计、检查时，对税务机关的税收违法行为作出的决定，税务机关应当执行;发现被审计、检查单位有税收违法行为的，向被审计、检查单位下达决定、意见书，责成被审计、检查单位向税务机关缴纳应当缴纳的税款、滞纳金。税务机关应当根据有关机关的决定、意见书，依照税收法律、行政法规的规定，将应收的税款、滞纳金按照国家规定的税收征收管理范围和税款入库预算级次缴入国库。
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.
税务机关应当自收到审计机关、财政机关的决定、意见书之日起30日内将执行情况书面回复审计机关、财政机关。
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.
有关机关不得将其履行职责过程中发现的税款、滞纳金自行征收入库或者以其他款项的名义自行处理、占压。
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.
第六章税务检查
Chapter VI Tax Inspection
第八十五条税务机关应当建立科学的检查制度，统筹安排检查工作，严格控制对纳税人、扣缴义务人的检查次数。
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.
税务机关应当制定合理的税务稽查工作规程，负责选案、检查、审理、执行的人员的职责应当明确，并相互分离、相互制约，规范选案程序和检查行为。
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.
税务检查工作的具体办法，由国家税务总局制定。
Specific measures for tax inspections shall be formulated by the State Administration of Taxation.
第八十六条税务机关行使税收征管法第五十四条第(一)项职权时，可以在纳税人、扣缴义务人的业务场所进行;必要时，经县以上税务局(分局)局长批准，可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在3个月内完整退还;有特殊情况的，经设区的市、自治州以上税务局局长批准，税务机关可以将纳税人、扣缴义务人当年的账簿、记账凭证、报表和其他有关资料调回检查，但是税务机关必须在30日内退还。
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.
第八十七条税务机关行使税收征管法第五十四条第(六)项职权时，应当指定专人负责，凭全国统一格式的检查存款账户许可证明进行，并有责任为被检查人保守秘密。
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.
检查存款账户许可证明，由国家税务总局制定。
The permit for deposit account inspection shall be formulated by the State Administration of Taxation.
税务机关查询的内容，包括纳税人存款账户余额和资金往来情况。
Items to be inspected by tax authorities include balance of the taxpayer's deposit account and capital flow.
第八十八条依照税收征管法第五十五条规定，税务机关采取税收保全措施的期限一般不得超过6个月;重大案件需要延长的，应当报国家税务总局批准。
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.
第八十九条税务机关和税务人员应当依照税收征管法及本细则的规定行使税务检查职权。
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.
税务人员进行税务检查时，应当出示税务检查证和税务检查通知书;无税务检查证和税务检查通知书的，纳税人、扣缴义务人及其他当事人有权拒绝检查。税务机关对集贸市场及集中经营业户进行检查时，可以使用统一的税务检查通知书。
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.
税务检查证和税务检查通知书的式样、使用和管理的具体办法，由国家税务总局制定。
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.
第七章法律责任
Chapter VII Legal Liabilities
第九十条纳税人未按照规定办理税务登记证件验证或者换证手续的，由税务机关责令限期改正，可以处20xx元以下的罚款;情节严重的，处20xx元以上1万元以下的罚款。
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.
第九十一条非法印制、转借、倒卖、变造或者伪造完税凭证的，由税务机关责令改正，处20xx元以上1万元以下的罚款;情节严重的，处1万元以上5万元以下的罚款;构成犯罪的，依法追究刑事责任。
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.
第九十二条银行和其他金融机构未依照税收征管法的规定在从事生产、经营的纳税人的账户中登录税务登记证件号码，或者未按规定在税务登记证件中登录从事生产、经营的纳税人的账户账号的，由税务机关责令其限期改正，处20xx元以上2万元以下的罚款;情节严重的，处2万元以上5万元以下的罚款。
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.
第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。
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.
第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金;纳税人拒不缴纳的，依照税收征管法第六十八条的规定执行。
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.
第九十五条税务机关依照税收征管法第五十四条第(五)项的规定，到车站、码头、机场、邮政企业及其分支机构检查纳税人有关情况时，有关单位拒绝的，由税务机关责令改正，可以处1万元以下的罚款;情节严重的，处1万元以上5万元以下的罚款。
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.
第九十六条纳税人、扣缴义务人有下列情形之一的，依照税收征管法第七十条的规定处罚：
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)提供虚假资料，不如实反映情况，或者拒绝提供有关资料的;
(1) providing false information, not reporting according to facts, or refusing to provide relevant information;
(二)拒绝或者阻止税务机关记录、录音、录像、照相和复制与案件有关的情况和资料的;
(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)在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料的;
(3) transferring, concealing or destroying the relevant information by the taxpayer or tax withholding agent during the period of inspection; or
(四)有不依法接受税务检查的其他情形的。
(4) other circumstances of not accepting tax inspection according to law.
第九十七条税务人员私分扣押、查封的商品、货物或者其他财产，情节严重，构成犯罪的，依法追究刑事责任;尚不构成犯罪的，依法给予行政处分。
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.
第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50%以上3倍以下的罚款。
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.
第九十九条税务机关对纳税人、扣缴义务人及其他当事人处以罚款或者没收违法所得时，应当开付罚没凭证;未开付罚没凭证的，纳税人、扣缴义务人以及其他当事人有权拒绝给付。
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.
第一百条税收征管法第八十八条规定的纳税争议，是指纳税人、扣缴义务人、纳税担保人对税务机关确定纳税主体、征税对象、征税范围、减税、免税及退税、适用税率、计税依据、纳税环节、纳税期限、纳税地点以及税款征收方式等具体行政行为有异议而发生的争议。
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.
第八章文书送达
Chapter VIII Service of Documents
第一百零一条税务机关送达税务文书，应当直接送交受送达人。
Article 101Tax authorities shall serve taxation documents directly on recipients.
受送达人是公民的，应当由本人直接签收;本人不在的，交其同住成年家属签收。
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.
受送达人是法人或者其他组织的，应当由法人的法定代表人、其他组织的主要负责人或者该法人、组织的财务负责人、负责收件的人签收。受送达人有代理人的，可以送交其代理人签收。
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.
第一百零二条送达税务文书应当有送达回证，并由受送达人或者本细则规定的其他签收人在送达回证上记明收到日期，签名或者盖章，即为送达。
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.
第一百零三条受送达人或者本细则规定的其他签收人拒绝签收税务文书的，送达人应当在送达回证上记明拒收理由和日期，并由送达人和见证人签名或者盖章，将税务文书留在受送达人处，即视为送达。
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.
第一百零四条直接送达税务文书有困难的，可以委托其他有关机关或者其他单位代为送达，或者邮寄送达。
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.
第一百零五条直接或者委托送达税务文书的，以签收人或者见证人在送达回证上的签收或者注明的收件日期为送达日期;邮寄送达的，以挂号函件回执上注明的收件日期为送达日期，并视为已送达。
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.
第一百零六条有下列情形之一的，税务机关可以公告送达税务文书，自公告之日起满30日，即视为送达：
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)同一送达事项的受送达人众多;
(1) the document is to be served on numerous recipients; or
(二)采用本章规定的其他送达方式无法送达。
(2) the document cannot be served through other means of service specified in this chapter.
第一百零七条税务文书的格式由国家税务总局制定。本细则所称税务文书，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)税务事项通知书;
(1) letter of notification of taxation issues;
(二)责令限期改正通知书;
(2) letter of notification of rectification within a prescribed time limit;
(三)税收保全措施决定书;
(3) letter of decision for tax preservative measures;
(四)税收强制执行决定书;
(4) letter of decision for compulsory taxation enforcement;
(五)税务检查通知书;
(5) letter of notification of tax inspection;
(六)税务处理决定书;
(6) letter of decision for tax disposition;
(七)税务行政处罚决定书;
(7) letter of decision of tax administrative penalty;
(八)行政复议决定书;
(8) letter of decision of administrative reconsideration; and
(九)其他税务文书。
(9) other taxation documents.
第九章附则
Chapter IX Supplementary Provisions
第一百零八条税收征管法及本细则所称“以上”、“以下”、“日内”、“届满”均含本数。
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.
第一百零九条税收征管法及本细则所规定期限的最后一日是法定休假日的，以休假日期满的次日为期限的最后一日;在期限内有连续3日以上法定休假日的，按休假日天数顺延。
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.
第一百一十条税收征管法第三十条第三款规定的代扣、代收手续费，纳入预算管理，由税务机关依照法律、行政法规的规定付给扣缴义务人。
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.
第一百一十一条纳税人、扣缴义务人委托税务代理人代为办理税务事宜的办法，由国家税务总局规定。
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.
第一百一十二条耕地占用税、契税、农业税、牧业税的征收管理，按照国务院的有关规定执行。
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.
第一百一十三条本细则自20xx年10月15日起施行。1993年8月4日国务院发布的《中华人民共和国税收征收管理法实施细则》同时废止。
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.