2001 税收征收管理法 英文

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1、中华人民共和国税收征收管理法（修订）LawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection2006-5-1317:44　　【大中小】【打印】【我要纠错】【加入收藏】颁布日期：20010428　实施日期：20010501　颁布单位：全国人大常委会　　OrderofthePresidentofthePeople'sRepublicofChina　　No.49　　TheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection,revisedand

2、adoptedbytheStandingCommitteeoftheNinthNationalPeople'sCongressofthePeople'sRepublicofChinaatits21stMeetingonApril28,2001,isherebypromulgatedandshallgointoeffectasofMay1,2001.　　JiangZemin　　PresidentofthePeople'sRepublicofChina　　April28,2001　　（Adoptedatthe27thMeetingoftheStandingCommitteeoftheSeve

3、nthNationalPeople'sCongressonSentiment4,1992,amendedinaccordancewiththeDecisiononAmendingtheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollectionmadebytheStandingCommitteeoftheEighthNationalPeople'sCongressatits12thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonApril

4、28,2001）　　Contents　　ChapterIGeneralProvisions　　ChapterIITaxAdministration　　Section1TaxRegistration　　Section2AdministrationofAccountingBooksandVouchers　　Section3TaxDeclaration　　ChapterIIITaxCollection　　ChapterIVTaxInspection　　ChapterVLegalResponsibility　　ChapterVISupplementaryProvisions　　ChapterI　

5、　GeneralProvisions　　Article1ThisLawisenactedforthepurposeofstandardizingtaxcollectionandpayment,ensuringthetaxrevenuesoftheState,protectingthelegitimaterightsandinterestsoftaxpayersandpromotingeconomicandsocialdevelopment.　　Article2Theadministrationoftaxcollectioninrespectofalltaxestobecollectedb

6、ythetaxauthoritiesinaccordancewithlawshallbegovernedbythisLaw.　　Article3Theimpositionoftax,thecessationthereof,taxreduction,taxexemption,refundoftaxandpaymentofdelinquenttaxshallbegovernedbytheprovisionsofrelevantlaws;wheretheStateCouncilisauthorizedbylawtoformulaterelevantregulations,theprovisio

7、nsofrelevantadministrativeregulationsformulatedbytheStateCouncilshallapply.　　Nounitsincludinggovernmentdepartmentsorindividualsmay,inviolationoflawsoradministrativeregulations,makedecisionsregardingtheimpositionoftax,t