中华人民共和国税收征收管理法实施细则
DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA TO ADMINISTER THE LEVYING AND COLLECTION OF TAXES

国务院第123号令
（State Council： 4 August 1993）
时效性：失效　 颁布日期：19930804 　实施日期：19930804 　失效日期：20021015 　颁布单位：国务院

CHAPTER I-GENERAL PRINCIPLES

Article 1 These Detailed Rules are formulated in accordance with the provisions of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes （hereinafter referred to as the Tax Administration Law）。

Article 2 The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities. In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules， matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.

Article 3 The initial levying and suspended levying of taxation， as well as tax reductions and exemptions， tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules. A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.

Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.

CHAPTER II-TAXATION REGISTRATION

Article 5 The term “taxpayer” as stated in the paragraph two of Article 9 of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations， but obliged to pay tax pursuant to the provisions of the law and administrative legislation. The scope of and measures for taxation registration for such units and individuals shall be stipulated elsewhere.

Article 6 A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form. The main content of the tax registration form shall include：

（1） name of unit， name of legal representative or business owner and the number of his residency certificate， passport or other legal documentation；

（2） place of residence and of business operations；

（3） economic nature of the operations；

（4） form of enterprise and method of accounting；

（5） scope of Production or business operations and method of operation；

（6） registered capital， total investment， name of bank where an account is held and bank account number；

（7） duration of the term of the production or business operations， number of employees， business licence number；

（8） party in charge of finance matters and taxation personnel；

（9） other relevant matters.

Where an enterprise establishes a branch operation or premises engaging in production or business operations in another district， the enterprise must also register its head office's name， address， legal representative， scope of business， main area of business and name of the party in charge of finance matters.

Article 7 When presenting the taxation authority with its tax registration form， a taxpayer shall， depending on the circumstances， provide the following documents and material：

（1） business licence；

（2） relevant contracts， articles of association and letters of agreement；

（3） bank account number documentation；

（4） residency certificate， passport or other legal documentation；

（5） other documents and material required by the taxation authority.

Article 8 A taxation authority shall complete its examination and verification of the tax registration form submitted by a taxpayer and any other documents and material provided within 30 days of their receipt. For those applications in compliance with regulations， registration shall be granted and a tax registration certificate shall be issued.

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

Article 9 If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce， the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and commerce， present the relevant certificate to the original taxation registration authority to apply for registration of the amendment. If， in accordance with regulations， the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce， the taxpayer shall within 30 days of the relevant organ approving or announcing the amendment， present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.

Article 10 If a taxpayer is involved in a dissolution， bankruptcy， cancellation or other such circumstances， thus terminating its tax payment obligations pursuant to the law， the taxpayer shall， before canceling its registration with the administrative authority for industry and commerce， present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration. If， in accordance with regulations， the taxpayer is not required to cancel its registration with the administrative authority for industry and commerce， the taxpayer shall， within 15 days of the relevant organ approving or announcing the termination， present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.

If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority， the taxpayer shall， before applying to the administrative authority for industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations， present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax registration procedures with the relevant taxation authority in the new region.

A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall， within 15 days of the revoking of the business licence， apply to the original taxation registration authority for cancellation of its taxation registration.

Article 11 Before carrying out procedures to cancel its taxation registration， a taxpayer shall settle all payable taxes， overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority.

Article 12 Except in cases where a tax registration certificate is not required in accordance with regulations， a taxpayer must present a tax registration certificate when carrying out the following matters：

（1） applying for a tax reduction， exemption or refund；

（2） purchasing invoices；

（3） obtaining a certificate for tax revenue administration of outside operations；

（4） other tax related matters；

Article 13 A tax withholding agent bearing an obligation to withhold， collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate.

Article 14 A taxation authority shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.

Article 15 The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others， altered， damaged， sold or forged.

Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate， a written report shall be filed with the responsible taxation authority， the lost document shall be publicly declared invalid and， at the same time， an application shall be made for the certificate to be reissued.

Article 16 A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county （town） must present the certificate for tax revenue administration of outside operations， issued by its local taxation authority， to the taxation authority of the new place of operations for inspection and registration and shall accept its administration of taxation matters.

CHAPTER III-ADMINISTRATION OF ACCOUNT BOOKS AND VOUCHERS

Article 17 A taxpayer engaging in production or business operations shall in accordance with the provisions of Article 12 of the Tax Administration Law establish account books within 15 days of the date of issue of its business licence.

The term “account books” as stated in the previous paragraph shall refer to general ledgers， detailed accounts journals and other auxiliary account books General ledgers and journals must be in a bound form.

Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters. Should there be real difficulty in appointing a registered accountant or accounting personnel recognised by the taxation authority， the party may， subject to approval by a taxation authority at county level or above， keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry， etc.， pursuant to the provisions of the taxation authority.

Article 19 Within 15 days of receipt of its tax registration certificate， a taxpayer engaging in production or business operations， shall report details of its financial and accounting systems or measures for handling finance and accounting matters to the taxation authority for its records.

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation， a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts， details of the bookkeeping software， programs， usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records.

If a taxpayer or tax withholding agent has a sound accounting system and can use a computer accurately and completely to calculate its gains or income， the account entries it stores and puts out may be regarded as an account book The records must， however， be printed out as written entries and kept intact， If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer， the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax.

Article 22 Account books vouchers and statements shall be kept in the Chinese language. In a national minority autonomous region， the local national minority language script in common use throughout the region may be used simultaneously. Foreign investment enterprises and foreign enterprises may use a foreign language script simultaneously.

Article 23 Except if the provisions of relevant laws and administrative legislation stipulate otherwise account books vouchers， statements， proof of tax payment and other relevant tax material must be kept for 10 years.

CHAPTER IV-TAX DECLARATIONS

Article 24 A taxpayer or tax withholding agent must， within the declaration period stipulated by the law and administrative legislation or determined by taxation authorities pursuant to the provisions of the law and administrative legislation， lodge a tax return or a report on tax withheld or collected and handed over on behalf of others with the responsible taxation authority.

A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.

If a taxpayer has difficulty going to a taxation authority to lodge its tax return， the tax return may be sent by post subject to approval by the taxation authority. If a tax return is mailed， the date on the postmark shall be regarded as the actual date of lodgement.

Article 25 The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content： tax category， taxable items， taxable projects or projects on which tax should be withheld and paid over or collected and paid over applicable tax rate or tax amount per unit， basis for tax calculations， deductible items and standards， amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period.

Article 26 A taxpayer lodging a tax return shall complete the tax declaration form accurately and depending on the circumstances shall submit the following relevant documents and material accordingly：

（1） financial and accounting statements and related explanatory material；

（2） contracts and letters of agreement relevant to the tax payment；

（3） certificate for tax revenue administration of outside operations；

（4） relevant documentation issued by public notary bodies within China and overseas；

（5） other documents and material required by taxation authorities in accordance with regulations.

Article 27 A tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations， as well as other relevant documents and material required by the taxation authorities.

Article 28 If a taxpayer or tax withholding agent has genuine difficulty submitting a tax return of a report on tax withheld or collected and handed over on behalf of others within the stipulated time limit and requires an extension， a written application for an extension shall be lodged with the taxation authority within the stipulated time limit and， subject to examination and approval of the application by the taxation authority， procedures shall be completed within the approved extension period.

If a taxpayer or tax withholding agent is unable to submit a tax return or a report on tax withheld or collected and handed over on behalf of others within the stipulated time limit due to force majeure， the period may be extended， but a report must be made to the taxation authority immediately after the force majeure conditions have abated. The taxation authority shall grant approval after verifying the facts.

CHAPTER V-TAX COLLECTION

Article 29 In accordance with the provisions of the law and administrative legislation， tax authorities shall collect all kinds of taxes and shall turn over the taxes， overdue payment fines and other fines collected to the State treasury.

Article 30 A taxpayer unable to pay taxes on schedule due to special difficulties may， in accordance with the provisions of paragraph one of Article 20 of the Tax Administration Law， be granted an extension subject to approval by the taxation authority and no overdue payment fine shall be added during the approved extension period.

Article 31 A taxation authority may collect taxes based on an examination of the relevant accounts， assessment， inspection， fixed period fixed amount collection and other such methods.

Article 32 A taxation authority may， in accordance with relevant State regulations， commission related units to collect small， decentralised， nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector. A commissioned unit shall collect taxes lawfully in the name of the taxation authority pursuant to the conditions stipulated in the certificate of a commissioned tax collector.

Article 33 If a taxpayer posts its tax return， the tax payment funds shall be posted at the same time as the tax return is sent. After receiving a tax return and tax payment funds， the taxation authority must issue the taxpayer with proof of tax payment and carry out procedures for the handing over of tax payments to the State treasury.

Article 34 The term “proof of tax payment certificate” as stated in Article 22 of the Tax Administration Law shall refer to the various types of tax paid certificates， tax memos， revenue stamps， withholding certificates and other documentation of tax payment.

The format of a tax paid certificate shall be determined by the State Administration of Taxation.

Article 35 In the case of a taxpayer in one of the instances stated in Article 23 of the Tax Administration Law， a taxation authority shall have the right to use one of the following methods to assess the amount of tax payable：

（1） assess the amount of tax payable with reference to the income and profit rate of other local taxpayers involved in the same or a similar line of business on a similar scale and at a similar level of income；

（2） assess the amount of tax payable according to the cost， plus reasonable amounts of expenses and profit；

（3） assess the amount of tax payable according to a calculation or assessment of the amount of raw materials， fuel， power， etc.， consumed；

（4） assess the amount of tax payable according to other reasonable methods. If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable， two or more methods may be used concurrently.

Article 36 The term “affiliated enterprise” as stated in Article 24 of the Tax Administration Law shall refer to a company， enterprise or other economic entity which has one of the following relationships：

（1） direct or indirect ownership or control in relation to such areas as capital， business operations and purchases and sales；

（2） direct or indirect ownership or control by a third party；

（3） other mutually beneficial associations.

A taxpayer shall be obliged to provide its local taxation authority with details of prices， expenses standards， etc.， with regard to its business transactions with affiliated enterprises.

Article 37 The “business transactions between independent enterprises” as stated in Article 24 of the Tax Administration Law shall refer to business dealings between enterprises with no correlative relationship which are conducted pursuant to fair transaction prices and common business practices.

Article 38 If pricing， in relation to purchasing and sales transactions conducted between a taxpayer and an affiliated enterprise， is not handled in line with business transactions between independent enterprises， the taxation authority may， when determining the amount of tax payable， adjust the amount of taxable income in accordance with the following procedures and methods：

（1） according to pricing for the same or similar business transactions between independent enterprises；

（2） according to the profit margin obtainable if reselling the goods to a non-affiliated third party；

（3） according to the cost， plus reasonable expenses and profit；

（4） according to other appropriate methods.