Detailed Rules for the Implementation of the Tax Collection Administration Law of the People's Republic of China

中华人民共和国税收征收

Detailed Rules for the Implementation of the Tax Collection Administration Law of the People's Republic of China

管理法实施细则

Detailed Rules for the Implementation of the Tax Collection Administration Law

(2002年9月7日中华人民共和国国务院令第362号公布　根据2012年11月9日《国务院关于修改和废止部分行政法规的决定》第一次修订　根据2013年7月18日《国务院关于废止和修改部分行政法规的决定》第二次修订　根据2016年2月6日《国务院关于修改部分行政法规的决定》第三次修订)

(Promulgated by Decree No. 362 of the State Council of the People's Republic of China on September 7, 2002, first revised in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on November 9, 2012, second revised in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on July 18, 2013, third revised in accordance with the Decision of the State Council on Amending Certain Administrative Regulations on February 6, 2016)

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。

These Detailed Rules are formulated in accordance with the provisions of the Tax Collection Administration Law of the People's Republic of China (hereinafter referred to as the Tax Collection Administration Law).

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。

The collection and management of all taxes collected by tax authorities in accordance with the law shall be governed by the Tax Collection Administration Law and these Detailed Rules; matters not covered by the Tax Collection Administration Law and these Detailed Rules shall be implemented in accordance with other relevant tax laws and administrative regulations.

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。

Any decision made by any department, unit, or individual that contradicts tax laws and administrative regulations shall be invalid. Tax authorities shall not implement such decisions and shall report to the higher-level tax authority.

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 tax obligations in accordance with tax laws and administrative regulations; any contracts, agreements, etc., signed by taxpayers that contradict tax laws and administrative regulations shall be invalid.

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。

The State Administration of Taxation is responsible for formulating the overall plan, technical standards, technical solutions, and implementation methods for the informatization construction of the national tax system; tax authorities at all levels shall carry out the specific work of informatization construction in their respective regions in accordance with the overall plan, technical standards, technical solutions, and implementation methods of the State Administration of Taxation.

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。

Local people's governments at all levels shall actively support the informatization construction of the tax system and organize relevant departments to achieve the sharing of relevant information.

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。

The circumstances that are kept confidential for taxpayers and withholding agents as referred to in Article 8 of the Tax Collection and Administration Law refer to the commercial secrets and personal privacy of taxpayers and withholding agents. Tax violations of taxpayers and withholding agents are not within the scope of confidentiality.

国家税务总局应当制定税务人员行为准则和服务规范。

The State Administration of Taxation shall formulate codes of conduct and service standards for tax personnel.

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。

If a higher-level tax authority discovers a tax violation by a lower-level tax authority, it shall promptly correct it; the lower-level tax authority shall promptly make corrections in accordance with the decision of the higher-level tax authority.

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。

If a lower-level tax authority discovers a tax violation by a higher-level tax authority, it shall report to the higher-level tax authority or the relevant department.

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。

The tax authority shall give corresponding rewards based on the contribution of the whistleblower. The funds required for rewards shall be included in the annual budget of the tax department and approved separately. The specific method for using reward funds and the reward standards shall be formulated by the State Administration of Taxation together with the Ministry of Finance.

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：

When a tax official determines the taxable amount, adjusts the tax quota, conducts tax inspections, imposes tax administrative penalties, or handles tax administrative reconsideration, if the tax official has one of the following relationships with the taxpayer, withholding agent, or their legal representative or directly responsible person, the tax official shall recuse themselves:

(一)夫妻关系；

(1) Spousal relationship;

(二)直系血亲关系；

(2) Direct 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 in-law relationship;

(五)可能影响公正执法的其他利害关系。

(5) Other conflicts of interest that may affect impartial law enforcement.

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。

The tax authorities established in accordance with State Council regulations and publicly announced as referred to in Article 14 of the Tax Collection and Administration Law refer to the inspection bureaus of tax bureaus at or below the provincial level. The inspection bureau is specifically responsible for investigating and handling cases of tax evasion, evasion of tax recovery, tax fraud, and tax resistance.

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 responsibilities of tax bureaus and inspection bureaus to avoid overlapping functions.

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。

The State Tax Bureau and the Local Tax Bureau 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。

Specific measures for tax registration shall be formulated by the State Administration of Taxation.

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。

Industry and commerce administrative authorities at all levels shall regularly notify the State Tax Bureau and Local Tax Bureau at the same level of the situations of business commencement, changes, cancellation of registration, 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。

Specific measures for notification shall be jointly formulated by the State Administration of Taxation and the State Administration for Industry and Commerce.

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。

Taxpayers engaged in production or business operations shall, within 30 days from the date of obtaining a business license, apply to the competent tax authority at the place of production/business operation or where the tax obligation arises for tax registration, truthfully fill in the tax registration form, and provide relevant certificates and materials as required by the tax authority.

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 specified in the preceding paragraph, except for state organs and individuals, shall, within 30 days from the date the tax obligation arises, present relevant certificates to the competent tax authority at their location to apply for tax registration.

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。

The measures for individual income tax taxpayers to handle tax registration shall be separately prescribed by the State Council.

税务登记证件的式样，由国家税务总局制定。

The format of the tax registration certificate shall be formulated by the State Administration of Taxation.

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。

A withholding agent shall, within 30 days from the date the withholding obligation arises, apply to the competent tax authority at its location for withholding tax registration and obtain the withholding tax registration certificate; for a withholding agent that has already undergone tax registration, the tax authority may only record the withholding tax matters on its tax registration certificate and shall not issue a separate withholding tax registration certificate.

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。

If the content of a taxpayer's tax registration changes, the taxpayer shall, within 30 days from the date of completing the change registration with the administrative authority for industry and commerce or other authorities, present relevant documents to the original tax registration authority to apply for change of tax registration.

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。

If the content of a taxpayer's tax registration changes but does not require change registration with the administrative authority for industry and commerce or other authorities, the taxpayer shall, within 30 days from the date of the change, present relevant documents to the original tax registration authority to apply for change of tax registration.

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。

If a taxpayer is dissolved, bankrupt, revoked, or otherwise terminates its tax liability according to law, it shall, before applying for cancellation of registration with the administrative authority for industry and commerce or other authorities, present relevant documents to the original tax registration authority to apply for cancellation of tax registration; if registration with the administrative authority for industry and commerce or other authorities is not required according to regulations, the taxpayer shall, within 15 days from the date of approval or announcement of termination by the relevant authority, present relevant documents to the original tax registration authority to apply for cancellation of tax registration.

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。

If a taxpayer changes its domicile or place of business, resulting in a change of tax registration authority, it shall, before applying for change or cancellation of registration with the administrative authority for industry and commerce or other authorities, or before the change of domicile or place of business, apply to the original tax registration authority for cancellation of tax registration, and within 30 days apply to the tax authority at the new location for tax registration.

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。

If a taxpayer's business license is revoked by the administrative authority for industry and commerce or its registration is cancelled by another authority, the taxpayer shall, within 15 days from the date of revocation or cancellation, apply to the original tax registration authority for cancellation of tax registration.

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。

Before handling cancellation of tax registration, a taxpayer shall settle all taxes payable, late payment surcharges, and fines with the tax authority, and surrender invoices, tax registration certificates, and other tax documents.

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。

A taxpayer engaged in production or business operations shall, within 15 days from the date of opening a basic deposit account or other deposit account, report in writing to the competent tax authority all its account numbers; if any change occurs, it shall report in writing to the competent tax authority within 15 days from the date of the change.

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：

Except where it is not required to issue a tax registration certificate according to regulations, a taxpayer must present the tax registration certificate when handling the following matters:

(一)开立银行账户；

(1) Opening a bank account;

(二)申请减税、免税、退税；

(2) Applying for tax reduction, tax exemption, or tax refund;

(三)申请办理延期申报、延期缴纳税款；

(3) Applying for extension of tax declaration or extension of tax payment;

(四)领购发票；

(4) Purchasing invoices;

(五)申请开具外出经营活动税收管理证明；

(5) Applying for a tax administration certificate for out-of-business activities;

(六)办理停业、歇业；

(6) Handling business suspension or closure;

(七)其他有关税务事项。

(7) Other tax-related matters.

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。

The tax authorities shall implement a system of periodic verification and replacement of tax registration certificates. Taxpayers shall, within the prescribed time limit, present the relevant certificates to the competent tax authorities to go through the verification or replacement procedures.

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。

Taxpayers shall publicly display the original of the tax registration certificate at their production, business, or office premises and accept inspection by the 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。

If a taxpayer loses their tax registration certificate, they shall report in writing to the competent tax authority within 15 days and publish a notice of loss in a newspaper.

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。

A taxpayer engaged in production and business operations who temporarily conducts business outside their county (city) shall hold a copy of their tax registration certificate and the outbound business tax certificate issued by the local tax authority, register with the tax authority at the business location, and accept 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。

If a taxpayer engaged in production and business operations conducts business outside their location for a cumulative period exceeding 180 days in the same place, they shall complete tax registration procedures at the business location.

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。

A taxpayer engaged in production and business operations shall set up account books within 15 days from the date of obtaining a business license or incurring tax liability, in accordance with relevant state regulations.

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 account books referred to in the preceding paragraph include general ledgers, subsidiary ledgers, journals, and other auxiliary account books. General ledgers and journals shall be bound books.

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财会人员代为建账和办理账务。

Taxpayers with small production and business scale who genuinely lack the ability to set up account books may engage professional institutions or accounting personnel approved to engage in agency bookkeeping to set up and handle accounts on their behalf.

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。

A taxpayer engaged in production and business operations shall, within 15 days from the date of obtaining the tax registration certificate, submit their financial and accounting systems or financial and accounting processing methods to the competent tax authority for 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。

If a taxpayer uses computer accounting, they shall submit the accounting software, user manuals, and related materials of the computerized accounting system to the competent tax authority for record before use.

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 system established by the taxpayer shall comply with relevant state regulations and be able to correctly and completely account for their income or gains.

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。

A withholding agent shall, within 10 days from the date on which the withholding obligation arises under tax laws and administrative regulations, set up separate account books for taxes withheld and collected according to the types of taxes withheld or collected.

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。

If a taxpayer or withholding agent has a sound accounting system and can correctly and completely calculate their income or the taxes withheld or collected through a computer, the complete written accounting records output by the computer may be regarded as account 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 a taxpayer or withholding agent does not have a sound accounting system and cannot correctly and completely calculate their income or the taxes withheld or collected through a computer, they shall set up a general ledger and other account books related to tax payment or tax withholding and collection.

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。

Account books, accounting vouchers, and statements shall be in Chinese. In ethnic autonomous regions, a commonly used ethnic language may be used concurrently. Foreign-invested enterprises and foreign enterprises may use a foreign language concurrently.

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。

Taxpayers shall install and use tax control devices as required by tax authorities and submit relevant data and information in accordance with tax authority regulations.

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 the promotion and application of tax control devices shall be separately formulated by the State Administration of Taxation and implemented after approval by the State Council.

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。

Account books, accounting records, statements, tax payment receipts, invoices, export vouchers, and other relevant tax-related materials shall be lawful, true, 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。

Account books, accounting records, statements, tax payment receipts, invoices, export vouchers, and other relevant tax-related materials shall be kept for 10 years, unless otherwise provided by laws or administrative regulations.

税务机关应当建立、健全纳税人自行申报纳税制度。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。

Tax authorities shall establish and improve the taxpayer self-declaration tax system. Taxpayers and withholding agents may file tax returns or submit reports on taxes withheld and collected by mail or electronic data interchange.

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。

Data electronic method refers to electronic methods such as telephone voice, electronic data interchange, and network transmission as determined by the tax authorities.

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。

If a taxpayer files a tax return by mail, they shall use a uniform special envelope for tax returns and use the postal receipt as the filing evidence. The postmark date on the mailed item shall be the actual filing date.

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。

If a taxpayer files a tax return electronically, they shall keep relevant materials in accordance with the time limits and requirements prescribed by the tax authorities and periodically submit them in writing to the competent tax authorities.

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。

If a taxpayer has no tax payable within the tax period, they shall still file a tax return in accordance with the 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。

If a taxpayer enjoys tax reduction or exemption treatment, they shall file a tax return in accordance with the provisions during the tax reduction or exemption period.

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。

The main contents of the tax return or the report form for withholding and remitting taxes or collecting and remitting taxes by taxpayers or withholding agents include: tax categories, tax items, taxable items or items subject to withholding and remitting or collecting and remitting taxes, tax basis, deduction items and standards, applicable tax rates or unit tax amounts, items and amounts eligible for tax refund, items and amounts eligible for tax reduction or exemption, tax payable or tax to be withheld and remitted or collected and remitted, tax period, deferred tax payment, tax arrears, late payment surcharges, etc.

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：

When filing a tax return, the taxpayer shall truthfully fill in the tax return form and, depending on the circumstances, submit the following relevant documents and materials accordingly:

(一)财务会计报表及其说明材料；

(1) Financial accounting statements and their explanatory materials;

(二)与纳税有关的合同、协议书及凭证；

(2) Contracts, agreements, and vouchers related to taxation;

(三)税控装置的电子报税资料；

(3) Electronic tax filing data from tax control devices;

(四)外出经营活动税收管理证明和异地完税凭证；

(4) Tax administration certificate for outbound business activities and cross-region tax payment certificate;

(五)境内或者境外公证机构出具的有关证明文件；

(5) Relevant certification documents issued by domestic or foreign notary institutions;

(六)税务机关规定应当报送的其他有关证件、资料。

(6) Other relevant certificates and materials that shall be submitted as prescribed by the tax authorities.

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。

When a withholding agent handles the report of tax withheld and collected, it shall truthfully fill in the report form for tax withheld and collected, and submit the legal certificates for the tax withheld and collected as well as other relevant certificates and materials prescribed by the tax authorities.

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。

Taxpayers who pay taxes on a regular fixed amount basis may adopt simplified declaration, consolidated tax payment period, and other declaration and payment methods.

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。

If a taxpayer or withholding agent has genuine difficulty in filing tax returns or submitting the report form for tax withheld and collected within the prescribed time limit and needs an extension, it shall submit a written application for extension to the tax authorities within the prescribed time limit, and handle the matter within the approved extension period upon approval by the 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。

If a taxpayer or withholding agent is unable to file tax returns or submit the report form for tax withheld and collected on time due to force majeure, it may do so after the delay; however, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall investigate the facts and grant approval.

税务机关应当加强对税款征收的管理，建立、健全责任制度。

Tax authorities shall strengthen the management of tax collection and establish and improve the 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 methods of tax collection based on the principles of ensuring timely and full collection of state taxes, facilitating taxpayers, and reducing tax costs.

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 management of export tax refunds for taxpayers. Specific management measures shall be formulated by the State Administration of Taxation jointly with the relevant departments of the State Council.

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。

Tax authorities shall promptly remit various taxes, late payment surcharges, and fines into the state treasury in accordance with the budget categories and budget levels prescribed by the state. Tax authorities shall not occupy, misappropriate, or intercept such funds, nor shall they remit them into any account other than the state treasury or the tax 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。

Once taxes, late payment surcharges, and fines have been remitted into the state treasury, no unit or individual may arbitrarily change the budget categories and budget levels.

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。

Tax authorities shall actively promote the use of checks, bank cards, and electronic settlement methods for tax payment, based on the principles of convenience, speed, and safety.

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：

The following circumstances constitute the special hardship referred to in Article 31 of the Tax Collection and Administration Law:

(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) Force majeure causes significant losses to the taxpayer and substantially affects normal production and business operations;

(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) The current monetary funds, after deducting payable employee wages and social insurance premiums, are insufficient to pay the taxes.

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 state tax bureaus and local tax bureaus of cities with independent planning status may, by reference to the approval authority under the second paragraph of Article 31 of the Tax Collection and Administration Law, approve taxpayers' applications for deferred tax payment.

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。

A taxpayer who needs to defer tax payment shall submit an application before the deadline for tax payment, along with the following materials: a report on the application for deferred tax payment, a statement of current monetary fund balances and reconciliation statements for all bank deposit accounts, a balance sheet, and expenditure budgets for payable employee wages and social insurance premiums, as required by the tax authority.

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。

The tax authority shall make a decision to approve or disapprove the application within 20 days from the date of receiving the report on the application for deferred tax payment. If the application is disapproved, late payment surcharges shall be imposed from the day following the deadline for tax payment.

享受减税、免税优惠的纳税人，减税、免税期满，应当自期满次日起恢复纳税；减税、免税条件发生变化的，应当在纳税申报时向税务机关报告；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 enjoying tax reduction or exemption benefits shall resume tax payment from the day after the expiration of the reduction or exemption period; if the conditions for reduction or exemption change, they shall report to the tax authority at the time of tax declaration; if they no longer meet the conditions for reduction or exemption, they shall fulfill their tax obligations according to law; if they fail to pay taxes according to law, the tax authority shall pursue the collection.

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。

For the purposes of facilitating tax control and taxpayer convenience, the tax authority may, in accordance with relevant state regulations, entrust relevant units and individuals to collect taxes that are scattered and paid in different places, and issue an entrusted collection certificate. The entrusted units and individuals shall collect taxes in the name of the tax authority according to the requirements of the entrusted collection certificate, and taxpayers shall not refuse; if taxpayers refuse, the entrusted units and individuals shall promptly report to the tax authority.

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。

The term 'tax payment receipt' as mentioned in Article 34 of the Tax Collection and Administration Law refers to various tax payment certificates, payment books, tax stamps, withholding (collection) tax certificates, and other tax payment proofs.

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。

Without designation by the tax authority, no unit or individual may print tax payment receipts. Tax payment receipts shall not be transferred, 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 format and management measures for tax payment receipts shall be formulated by the State Administration of Taxation.

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。

After receiving tax payments, the tax authority shall issue a tax payment receipt to the taxpayer. If the taxpayer pays taxes through a bank, the tax authority may entrust the bank to issue a tax payment receipt.

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：

If a taxpayer falls under any of the circumstances listed in Article 35 or Article 37 of the Tax Collection and Administration Law, the tax authority has the right to use any of the following methods to assess the tax payable:

(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) By reference to the tax burden level of taxpayers in the same or similar local industries with similar business scale and income level;

(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) By the method of operating revenue or cost plus reasonable 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) By estimation or calculation based on consumption of raw materials, fuel, power, etc.

(四)按照其他合理方法核定。

(4) Assess according to other reasonable methods.

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。

When one method listed in the preceding paragraph is insufficient to correctly assess the tax payable, two or more methods may be used 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。

If a taxpayer disagrees with the tax assessed by the tax authorities using the methods specified in this Article, they shall provide relevant evidence, and after confirmation by the tax authorities, the tax payable shall be adjusted.

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。

The tax authorities are responsible for the assessment of taxpayer credit ratings. The measures for assessing taxpayer credit ratings shall be formulated by the State Administration of Taxation.

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。

If a contractor or lessee has independent production and operation rights, maintains independent financial accounting, and regularly pays contract fees or rent to the party awarding the contract or lessor, the contractor or lessee shall pay tax on their production and operation income and accept tax administration; unless otherwise provided by laws or administrative 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 party awarding the contract or lessor shall report the relevant information of the contractor or lessee to the competent tax authorities within 30 days from the date of awarding the contract or leasing. If the party awarding the contract or lessor fails to report, they shall bear joint tax liability with the contractor or lessee.

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。

If a taxpayer is in the process of dissolution, revocation, or bankruptcy, they shall report to their competent tax authorities before liquidation; if taxes are not settled, the competent tax authorities shall participate in the liquidation.

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：

Related enterprises as referred to in Article 36 of the Tax Collection and Administration Law refer to companies, enterprises, and other economic organizations that have any 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 in terms of funds, operations, purchases, sales, etc.;

(二)直接或者间接地同为第三者所拥有或者控制；

(2) Directly or indirectly owned or controlled by a third party;

(三)在利益上具有相关联的其他关系。

(3) Other relationships that have an interest connection.

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 the obligation to provide the local tax authorities with relevant information on prices, fee standards, etc., regarding their business dealings with associated enterprises. Specific measures shall be formulated by the State Administration of Taxation.

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。

The term 'business dealings between independent enterprises' as mentioned in Article 36 of the Tax Collection and Administration Law refers to business transactions conducted between enterprises without associated relationships in accordance with arm's length prices and normal business practices.

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。

Taxpayers may propose to the competent tax authorities the pricing principles and calculation methods for business dealings with their associated enterprises. After review and approval, the competent tax authorities shall pre-agree with the taxpayer on relevant pricing matters and supervise the taxpayer's implementation.

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：

Where business dealings between a taxpayer and its associated enterprises fall under any of the following circumstances, the tax authorities may adjust the taxpayer's taxable amount:

(一)购销业务未按照独立企业之间的业务往来作价；

(1) Purchase and sales transactions are not priced in accordance with business dealings 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 or received for financing exceeds or is lower than the amount that could be agreed upon between enterprises without associated relationships, or the interest rate exceeds or is lower than the normal interest rate for similar transactions;

(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) Provision of services, where service fees are not charged or paid in accordance with business dealings 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) Transfer of property, provision of property use rights, and other business dealings, where pricing or fee collection/payment is not in accordance with business dealings between independent enterprises;

(五)未按照独立企业之间业务往来作价的其他情形。

(5) Other situations where pricing is not in accordance with business dealings between independent enterprises.

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：

If a taxpayer falls under any of the circumstances listed in Article 54 of these Rules, the tax authorities may adjust the taxable income or taxable amount 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) Based on the price of the same or similar business activities conducted 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) Based on the income and profit level that would be obtained from resale to an unrelated third party;

(三)按照成本加合理的费用和利润；

(3) Based on cost plus reasonable expenses and profit;

(四)按照其他合理的方法。

(4) Based on other reasonable methods.

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。

If a taxpayer and its related enterprise fail to pay the price or fees in accordance with the business transactions between independent enterprises, the tax authorities shall make adjustments within 3 years from the tax year in which the transaction occurred; under special circumstances, adjustments may be made within 10 years from the tax year in which the transaction occurred.

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。

The term 'taxpayers engaged in production or business operations without registering for tax purposes' as mentioned in Article 37 of the Tax Collection and Administration Law includes taxpayers who go to another county (city) to engage in production or business operations without reporting and registering with the tax authorities at the place of business.

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。

If the tax authorities seize the taxpayer's goods or commodities in accordance with Article 37 of the Tax Collection and Administration Law, the taxpayer shall pay the tax within 15 days from the date of seizure.

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。

For seized fresh, perishable, easily decayed, or easily invalidated goods or commodities, the tax authorities may shorten the seizure period specified in the preceding paragraph based on the shelf life of the seized items.

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。

The term 'other property' as mentioned in Articles 38 and 40 of the Tax Collection and Administration Law includes the taxpayer's real estate, cash, securities, and other immovable and movable property.

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, antiques and calligraphy, luxury houses, or housing other than one residence are not considered housing and articles necessary for the subsistence of an individual and his dependents as referred to in Articles 38, 40, and 42 of the Tax Collection and Administration Law.

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 take tax preservation measures or compulsory enforcement measures against other daily necessities with a unit price below 5,000 yuan.

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。

The term 'dependents of an individual' as referred to in Articles 38, 40, and 42 of the Tax Collection and Administration Law means the spouse, lineal relatives, and other relatives who have no source of income and are supported by the taxpayer and live together with the taxpayer.

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。

The term 'guarantee' as referred to in Articles 38 and 88 of the Tax Collection and Administration Law includes the tax guarantee provided by a tax guarantor approved by the tax authority on behalf of the taxpayer, and the guarantee provided by the taxpayer or a third party with property that is not or not fully encumbered with security interests.

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。

A tax guarantor means a natural person, legal person, or other economic organization within the territory of China that has the capacity to provide tax guarantee.

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。

Units and individuals that are not qualified to provide guarantee according to laws and administrative regulations shall not act as tax guarantors.

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。

If a tax guarantor agrees to provide a tax guarantee for a taxpayer, he shall fill in a tax guarantee document, specifying the object of guarantee, scope of guarantee, term of guarantee, guarantee liability, and other relevant matters. The guarantee document shall be valid only after being signed and sealed by the taxpayer and the tax guarantor and approved by the tax authority.

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。

If a taxpayer or a third party provides a tax guarantee with property, he shall fill in a property list and specify the value of the property and other relevant matters. The property list for tax guarantee shall be valid only after being signed and sealed by the taxpayer or the third party and confirmed by the tax authority.

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。

When executing seizure or distraint of goods, commodities, or other property, the tax authority shall be executed by two or more tax officials and the person subject to enforcement shall be notified. If the person subject to enforcement is a natural person, the person himself or his adult family members shall be notified to be present; if the person subject to enforcement is a legal person or other organization, its legal representative or principal responsible person shall be notified to be present; if they refuse to be present, the execution shall not be affected.

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。

When the tax authority executes the provisions of Articles 37, 38, and 40 of the Tax Collection and Administration Law and seizes or distrains goods, commodities, or other property with a value equivalent to the tax payable, the value shall be estimated by reference to the market price, ex-factory price, or appraised price of similar goods.

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拍卖、变卖所发生的费用。

When determining the value of goods, merchandise, or other property to be seized or sealed up according to the preceding paragraph, the tax authority shall also include late payment surcharges and the expenses incurred from auction or sale.

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。

For goods, merchandise, or other property that exceed the tax amount in value and are indivisible, the tax authority may seize, seal up, or auction the entire property if the taxpayer, withholding agent, or tax guarantor has no other property available for compulsory enforcement.

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。

When the tax authority implements seizure or sealing up in accordance with Articles 37, 38, and 40 of the Tax Collection and Administration Law, for movable or immovable property with title documents, the tax authority may order the party to deliver the title documents to the tax authority for custody, and may simultaneously issue a notice of assistance in enforcement to the relevant authority, which shall not handle the transfer of ownership of such movable or immovable property during the period of seizure or sealing up.

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。

For sealed-up goods, merchandise, or other property, the tax authority may instruct the person subject to enforcement to be responsible for custody, and the custody 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。

If continued use of the sealed-up property will not reduce its value, the tax authority may allow the person subject to enforcement to continue using it; losses caused by the fault of the person subject to enforcement in custody or use shall be borne by the person subject to enforcement.

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。

If the taxpayer pays the tax within the time limit prescribed by the tax authority after the tax authority has taken tax preservation measures, the tax authority shall release the tax preservation within one day from the date of receiving the tax payment or the tax payment certificate returned by the bank.

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。

When the tax authority converts seized or sealed-up goods, merchandise, or other property into money to offset the tax, it shall entrust a lawfully established auction institution to auction the property; if auction cannot be entrusted or the property is not suitable for auction, it may entrust a local commercial enterprise to sell on behalf, or order the taxpayer to dispose of it within a time limit; if no commercial enterprise can be entrusted and the taxpayer cannot dispose of it, the tax authority may dispose of it by converting into money, with specific measures to be prescribed by the State Administration of Taxation. For goods prohibited from free trading by the state, they shall be handed over to the relevant unit for purchase at the price prescribed by the state.

拍卖或者变卖所得抵缴税款、滞纳金、罚款以及拍卖、变卖等费用后，剩余部分应当在3日内退还被执行人。

After the proceeds from auction or sale are used to offset the tax, late payment surcharges, fines, and expenses such as auction or sale, the remaining amount shall be returned to the person subject to enforcement within three days.

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。

The term 'losses' as used in Articles 39 and 43 of the Tax Collection and Administration Law refers to direct losses suffered by the legitimate interests of the taxpayer, withholding agent, or tax guarantor due to the fault of the tax authority.

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。

The term 'other financial institutions' as used in the Tax Collection and Administration Law refers to trust and investment companies, credit cooperatives, postal savings institutions, and other financial institutions approved for establishment by the People's Bank of China, the China Securities Regulatory Commission, etc.

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。

The term 'deposits' as used in the Tax Collection and Administration Law includes savings deposits of sole proprietorship enterprise investors, partnership enterprise partners, and individual industrial and commercial households, as well as funds in shareholders' capital accounts.

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。

If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit taxes within the prescribed time limit, or if a tax guarantor fails to pay the guaranteed taxes within the prescribed time limit, the tax authority shall issue a notice requiring payment within a time limit, and the maximum period for such payment shall not exceed 15 days.

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。

If a taxpayer who owes taxes or its legal representative fails to settle the taxes payable, late payment surcharges, or provide tax guarantee before leaving the country, the tax authority may notify the immigration administration authority to prevent their departure. The specific measures for preventing departure shall be formulated by the State Administration of Taxation jointly with the Ministry of Public Security.

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。

The starting and ending time for calculating the late payment surcharge as stipulated in Article 32 of the Tax Collection and Administration Law shall be from the day after the tax payment deadline prescribed by laws, administrative regulations, or determined by the tax authority in accordance with laws and administrative regulations, to the day when the taxpayer or withholding agent actually pays or remits the tax.

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。

Tax authorities at or above the county level shall regularly announce the tax arrears of taxpayers in tax service venues or through news media such as radio, television, newspapers, periodicals, and the internet.

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。

The specific measures for regularly announcing taxpayers' tax arrears shall be formulated by the State Administration of Taxation.

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。

The term 'relatively large amount of tax arrears' as used in Article 49 of the Tax Collection and Administration Law means tax arrears of 50,000 RMB or more.

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。

If a tax authority discovers that a taxpayer has overpaid taxes, it shall handle the refund procedures within 10 days from the date of discovery; if a taxpayer discovers an overpayment and requests a refund, the tax authority shall verify and handle the refund procedures within 30 days from the date of receiving the taxpayer's refund application.

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 refund of overpaid taxes with interest calculated at the bank deposit rate for the same period as stipulated in Article 51 of the Tax Collection and Administration Law does not include settlement refunds formed by advance tax payments according to law, export tax refunds, and various tax reduction and exemption refunds.

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。

The refund interest shall be calculated based on the demand deposit interest rate prescribed by the People's Bank of China on the day the tax authority handles the refund procedures.

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。

When a taxpayer has both tax refunds due and taxes in arrears, the tax authority may first offset the tax refund and interest against the taxes in arrears; any balance after offset shall be refunded to the taxpayer.

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。

The liability of the tax authority referred to in Article 52 of the Tax Collection and Administration Law means the tax authority's improper application of tax laws and administrative regulations or illegal enforcement actions.

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。

The miscalculation or other errors of taxpayers or withholding agents referred to in Article 52 of the Tax Collection and Administration Law mean non-intentional misuse of calculation formulas and obvious clerical errors.

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。

The special circumstances referred to in Article 52 of the Tax Collection and Administration Law mean that due to miscalculation or other errors, the taxpayer or withholding agent has failed to pay or underpaid, failed to withhold or under-withheld, or failed to collect or under-collected taxes, with a cumulative amount of 100,000 yuan or more.

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。

The time limit for supplementary payment and recovery of taxes and surcharges as stipulated in Article 52 of the Tax Collection and Administration Law shall be calculated from the date when the taxpayer or withholding agent should have paid but failed to pay or underpaid the tax.

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。

When audit authorities and financial authorities conduct audits or inspections in accordance with the law, the tax authority shall implement their decisions regarding tax violations by the tax authority; if they discover tax violations by the unit being audited or inspected, they shall issue decisions or opinions to the unit being audited or inspected, instructing it to pay the taxes and surcharges due to the tax authority. The tax authority shall, based on the decisions or opinions of the relevant authorities and in accordance with tax laws and administrative regulations, deposit the taxes and surcharges receivable into the state treasury according to the state-prescribed tax collection management scope and budget level for tax revenue.

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。

The tax authority shall, within 30 days from the date of receiving the decision or opinion from the audit authority or financial authority, provide a written reply on the implementation status to the audit authority or financial authority.

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 collect and deposit the taxes and surcharges discovered during the performance of their duties into the treasury themselves, nor shall they handle or hold them under other names.

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。

The tax authority shall establish a scientific inspection system, coordinate inspection work, and strictly control the number of inspections on taxpayers and 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 formulate reasonable tax inspection work procedures, and the responsibilities of personnel responsible for case selection, inspection, adjudication, and enforcement shall be clearly defined, mutually separated, and mutually constrained, standardizing case selection procedures and inspection actions.

税务检查工作的具体办法，由国家税务总局制定。

The specific methods for tax inspection work shall be formulated by the State Administration of Taxation.

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。

When exercising the authority under Article 54(1) of the Tax Collection and Administration Law, tax authorities may conduct inspections at the business premises of taxpayers or withholding agents; if necessary, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, they may retrieve the account books, vouchers, statements, and other relevant materials of taxpayers or withholding agents from previous fiscal years to the tax authority for inspection. However, the tax authority must issue a receipt to the taxpayer or withholding agent and return them in full within three months; under special circumstances, with the approval of the director of the tax bureau at or above the level of a city with districts or autonomous prefecture, the tax authority may retrieve the current year's account books, vouchers, statements, and other relevant materials of taxpayers or withholding agents for inspection, but must return them within 30 days.

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。

When exercising the authority under Article 54(6) of the Tax Collection and Administration Law, tax authorities shall designate specific personnel to be responsible, conduct the inspection with a nationally uniform format permit for inspecting deposit accounts, and have the duty to keep the inspected person's secrets.

检查存款账户许可证明，由国家税务总局制定。

The permit for inspecting deposit accounts 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。

The content of tax authority inquiries includes the balance of the taxpayer's deposit account and the flow of funds.

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。

In accordance with Article 55 of the Tax Collection and Administration Law, the period for tax authorities to take tax preservation measures shall generally not exceed six months; if an extension is needed for major cases, approval from the State Administration of Taxation shall be obtained.

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。

Tax authorities and tax personnel shall exercise tax inspection powers in accordance with the Tax Collection and Administration Law and these Implementation 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。

When conducting tax inspections, tax personnel shall present their tax inspection certificates and tax inspection notices; without a tax inspection certificate and tax inspection notice, taxpayers, withholding agents, and other parties have the right to refuse inspection. When tax authorities inspect marketplaces and concentrated business operators, they may use a unified tax inspection notice.

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 specific methods for the format, use, and management of tax inspection certificates and tax inspection notices shall be formulated by the State Administration of Taxation.

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2000元以下的罚款；情节严重的，处2000元以上1万元以下的罚款。

If a taxpayer fails to undergo tax registration verification or renewal procedures as required, the tax authority shall order correction within a time limit and may impose a fine of not more than 2,000 yuan; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed.

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2000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。

Whoever illegally prints, transfers, sells, alters, or forges tax payment certificates shall be ordered by the tax authority to correct, and a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 50,000 yuan shall be imposed; if a crime is constituted, criminal liability shall be pursued according to law.

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2000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。

If a bank or other financial institution fails to record the tax registration certificate number in the account of a taxpayer engaged in production or business operations as required by the Tax Collection and Administration Law, or fails to record the account number of such taxpayer in the tax registration certificate as required, the tax authority shall order correction within a time limit and impose a fine of not less than 2,000 yuan but not more than 20,000 yuan; if the circumstances are serious, a fine of not less than 20,000 yuan but not more than 50,000 yuan shall be imposed.

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。

If a person illegally provides a bank account, invoice, certificate, or other convenience to a taxpayer or withholding agent, resulting in failure to pay or underpayment of tax or fraudulent obtaining of export tax refunds, the tax authority shall confiscate the illegal gains and may impose a fine of not more than one time the amount of tax unpaid, underpaid, or fraudulently obtained.

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。

If a taxpayer refuses to allow withholding or collection of tax, the withholding agent shall report to the tax authority, which shall directly recover the tax and late payment surcharge from the taxpayer; if the taxpayer refuses to pay, the provisions of Article 68 of the Tax Collection and Administration Law shall apply.

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。

When the tax authority, in accordance with Article 54(5) of the Tax Collection and Administration Law, inspects a taxpayer's relevant circumstances at a station, wharf, airport, postal enterprise, or its branch, if the relevant entity refuses, the tax authority shall order correction and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 50,000 yuan shall be imposed.

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：

If a taxpayer or withholding agent falls under any of the following circumstances, punishment shall be imposed in accordance with Article 70 of the Tax Collection and Administration Law:

(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, failing to truthfully reflect the situation, or refusing to provide relevant materials;

(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) Refusing or obstructing the tax authority from recording, audio-recording, video-recording, photographing, or copying circumstances and materials related to the case;

(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) During the inspection, the taxpayer or withholding agent transfers, conceals, or destroys relevant materials;

(四)有不依法接受税务检查的其他情形的。

(4) There are other circumstances of failing to accept tax inspection according to law.

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。

If a tax official privately distributes seized or sealed-up goods, commodities, or other property, and the circumstances are serious enough to constitute a crime, criminal liability shall be pursued according to law; if it does not constitute a crime, administrative sanctions shall be imposed according to law.

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。

If a tax agent violates tax laws and administrative regulations, causing the taxpayer to fail to pay or underpay taxes, in addition to the taxpayer paying or making up the tax payable and late payment fees, the tax agent shall be fined between 50% and three times the amount of tax unpaid or underpaid by the taxpayer.

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。

When imposing a fine or confiscating illegal gains on taxpayers, withholding agents, or other parties, the tax authority shall issue a penalty receipt; if no penalty receipt is issued, the taxpayer, withholding agent, or other party has the right to refuse payment.

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。

The tax disputes referred to in Article 88 of the Tax Collection and Administration Law refer to disputes arising from taxpayers, withholding agents, or tax guarantors having objections to specific administrative acts of the tax authority, such as determining the tax subject, tax object, tax scope, tax reduction, tax exemption, tax refund, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place, and tax collection method.

税务机关送达税务文书，应当直接送交受送达人。

When serving tax documents, the tax authority shall deliver them directly to the recipient.

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。

If the recipient is a citizen, the document shall be signed for by the individual; if the individual is not present, it may be signed for by an adult family member living with them.

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。

If the recipient is a legal person or other organization, the document shall be signed for by the legal representative of the legal person, the principal responsible person of the other organization, or the financial responsible person or person responsible for receiving mail of the legal person or organization. If the recipient has an agent, the document may be delivered to the agent for signature.

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。

Service of tax documents shall be accompanied by a service receipt, and the recipient or other signatory specified in these Rules shall record the date of receipt on the service receipt, and sign or affix his seal, which shall constitute service.

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。

If the recipient or other signatory specified in these Rules refuses to sign for the tax document, the server shall record the reason for refusal and the date on the service receipt, and sign or affix his seal together with a witness, and leave the tax document at the recipient's place, which shall be deemed as service.

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。

If direct service of a tax document is difficult, it may be served by entrusting another relevant authority or unit, or by mail.

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。

For direct or entrusted service of a tax document, the date of service shall be the date of receipt signed or noted by the signatory or witness on the service receipt; for service by mail, the date of service shall be the date of receipt noted on the return receipt of the registered mail, and it shall be deemed as served.

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：

Under any of the following circumstances, the tax authority may serve tax documents by public announcement, and service shall be deemed to have been made 30 days from the date of the announcement:

(一)同一送达事项的受送达人众多；

(1) There are numerous recipients in the same service matter;

(二)采用本章规定的其他送达方式无法送达。

(2) Service cannot be made by other methods specified in this Chapter.

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：

The format of tax documents shall be formulated by the State Administration of Taxation. Tax documents as referred to in these Rules include:

(一)税务事项通知书；

(1) Tax matter notification;

(二)责令限期改正通知书；

(2) Notice of order to rectify within a time limit;

(三)税收保全措施决定书；

Tax preservation measures decision letter;

(四)税收强制执行决定书；

Tax compulsory enforcement decision letter;

(五)税务检查通知书；

Tax inspection notice;

(六)税务处理决定书；

Tax treatment decision letter;

(七)税务行政处罚决定书；

Tax administrative penalty decision letter;

(八)行政复议决定书；

Administrative reconsideration decision letter;

(九)其他税务文书。

Other tax documents.

税收征管法及本细则所称“以上”、“以下”、“日内”、“届满”均含本数。

The terms "above," "below," "within," and "expiration" as used in the Tax Collection and Administration Law and these Rules include the number itself.

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。

If the last day of a time limit prescribed by the Tax Collection and Administration Law or these Rules falls on a legal holiday, the day after the end of the holiday period shall be deemed the last day. If there are three or more consecutive legal holidays within the time limit, the time limit shall be extended by the number of holiday days.

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。

The handling fees for withholding and collection as stipulated in the third paragraph of Article 30 of the Tax Collection and Administration Law shall be included in budget management and paid by the tax authorities to the withholding agents in accordance with laws and administrative regulations.

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。

The measures for taxpayers or withholding agents to entrust tax agents to handle tax matters on their behalf shall be prescribed by the State Administration of Taxation.

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。

The collection and administration of cultivated land use tax, deed tax, agricultural tax, and animal husbandry tax shall be implemented in accordance with the relevant provisions of the State Council.

本细则自2002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。

These Regulations shall come into effect as of October 15, 2002. The Implementing Regulations of the Tax Collection and Administration Law of the People's Republic of China promulgated by the State Council on August 4, 1993 shall be repealed simultaneously.