Rules for the Implementation of the Law of the People's Repu

　　Chapter I General Provisions
　　Article 1 These Rules are formulated in accordance with the provisions of the "Law of the People's Republic of China on Tax Administration" （hereinafter referred to as the Tax Administration Law）。
　　Article 2 The Tax Administration Law and these Rules shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with laws. Cases not covered by the provisions of the Tax Administration Law and these Rules shall be handled in accordance with the provisions of other relevant tax laws and administrative regulations.
　　Article 3 All resolutions made by any department， institution or individual that contradict the tax laws and administrative regulations shall be null and void and the tax authorities shall not implement but report the case to the higher tax authorities.
　　Taxpayers shall perform the obligations of paying taxes in accordance with tax laws and administrative regulations and any contract or agreement signed thereby that contradicts tax laws or administrative regulations shall be null and void.
　　Article 4 The State Administration of Taxation is responsible for overall planning for the building， the technical standards and technical schemes and ways and means of implementation of the information system of the taxation system of China； the tax authorities at all levels shall do a good job in the concrete work of building the local taxation information system in accordance with the overall plan， technical standards， technical schemes and ways and means of implementation of the State Administration of Taxation.
　　The local people's governments at all levels shall give energetic support to the building of the taxation information system and organize the relevant departments to achieve the information sharing.
　　Article 5 By keeping the confidentiality of the information of taxpayers and withholding agents as provided in Article 8 of the Tax Administration Law， it refers to the business secrets and personal privacy of the taxpayers and withholding agents. The activities of taxpayers and withholding agents in violation of the tax laws shall not be covered by confidentiality protection.
　　Article 6 The State Administration of Taxation shall institutionalize the code of conduct and service standards for all tax officials.
　　The tax authorities of a higher level， upon discovery of the misdemeanors of the tax authorities of a lower level in violation of the tax laws， shall have them corrected immediately， and the authorities of the lower level shall lose no time to make corrections in accordance with the resolutions of the tax authorities of the higher level.
　　In the event the tax authorities of the lower level discover the conduct of the tax authorities of a higher level in violation of the tax laws， it shall report the case to the tax authorities of a higher level or to other relevant department.
　　Article 7 The tax authorities shall award informers in the light of the degree of contributions， and the incentive fund needed shall be included in the annual budget of the taxation department upon examination and approval separately. The rules for the use of the incentive fund and the norms of awards shall be worked out jointly by the State Administration of Taxation and the Ministry of Finance.
　　Article 8 A tax official directly involved in one of the following connections with a taxpayer， withholding agent or the legal representative or direct responsible person thereof shall avoid participation in assessing the amount of tax payable， adjusting tax norms， making tax inspections， meting out administrative penalties on tax offenses， or making administrative reviews of tax affairs：
　　1. That of spouses；
　　2. That of lineal relatives by blood；
　　3. That of collateral relatives by blood within three generations；
　　4. That of in-laws；
　　5. Other connections of interests that may possibly affect fair judicial practice.
　　Article 9 The "other taxation establishments set up and announced to the public in accordance with the regulations of the State Council" as provided in Article 14 of the Tax Administration Law refer to the audit offices of the tax bureaus of and below the provincial level which are in charge of investigating into cases of tax evasions， dodging payment of overdue tax payments， tax frauds， and resistance to tax collection.
　　The State Administration of Taxation shall make clear division of labor between the tax bureaus and the tax audit offices so that overlapping of duties shall be avoided.
　　Chapter II Tax Registration
　　Article 10 The national tax bureaus and local tax bureaus shall adopt the same code numbers and share information with regard to the tax registration of the same taxpayer.
　　The specific procedure of tax registration shall be formulated by the State Administration of Taxation.
　　Article 11 The administrative departments for industry and commerce at all levels should give periodical notifications to the national tax bureaus and local tax bureaus of the same levels on the information of the establishment， alteration and cancellation of business registration and revocation of business licenses.
　　The specific provisions for the notification shall be formulated jointly by the State Administration of Taxation and the State Administration for Industry and Commerce.
　　Article 12 A taxpayer engaged in production or business operation shall file tax registration application with the local tax authorities where the production， business operation and tax liability thereof take place within 30 days after the receipt of the business license and fill the tax registration forms truthfully and present the documents and other information as required by the tax authorities.
　　The taxpayers other than those provided in the previous passage， excluding state organs and individuals， shall file tax registration application and present the relevant documents to the local tax authorities within 30 days after the tax liability arises.
　　The procedure of tax registration of taxpayers of individual income tax shall be formulated separately by the State Council.
　　Tax registration certificates shall be designed and printed by the State Administration of Taxation.
　　Article 13 A withholding agent shall apply to the local tax authorities for registration of tax withholding and obtain the certificate thereof within 30 days after the obligation of tax withholding and handing over takes place； as for a withholding agent who has already completed registration， the tax authorities shall enter the information of the tax payments withheld and handed over by the withholding agent in its tax registration certificate and shall issue no more registration certificate.
　　Article 14 In the case of any change in the content of the tax registration of a taxpayer， the taxpayer shall have the original tax registration certificate updated by presenting the relevant documents to the original tax authorities within 30 days after the completion of changing the registration with the administration for industry and commerce or other relevant department.
　　In case of any change in the content of the tax registration of a taxpayer but of no need for a change of the registration with the administration for industry and commerce or other relevant department， the taxpayer shall present the relevant documents to the original tax authorities for a change of the tax registration within 30 days after the occurrence of the change.
　　Article 15 In the case of dissolution， bankruptcy， cancellation or other circumstances on the part of a taxpayer with its tax paying obligation automatically terminated in accordance with the law， the taxpayer shall present the relevant documents to the original tax authorities for cancellation of the tax registration prior to the cancellation of registration with the administration for industry and commerce or other relevant authorities； in case where there is no need for cancellation of registration with the administration for industry and commerce or other relevant authorities， the taxpayer shall present the relevant documents to the original tax authorities for cancellation of tax registration within 15 days after the termination of operation is approved by the relevant authorities or announced to the public.
　　In case where a change of the residence or site of operation requires a change of the tax registration authorities， before applying to the administration for industry and commerce for a relevant department for a change or cancellation of the registration or the change of the residence or site of operation， the taxpayer shall complete cancellation of tax registration with the original tax authorities and apply to the local tax authorities where it has moved into for tax registration within 30 days after the movement.
　　Where a taxpayer's business license is revoked by the administration for industry and commerce or the tax registration is suspended by the relevant authorities， the taxpayer shall apply to the original tax authorities for cancellation of tax registration within 15 days after the cancellation of the business license or other registration.
　　Article 16 A taxpayer shall pay up the tax payable， surcharge on overdue tax payment and fines and hand in the unused invoices， the tax registration certificate and other taxation documents to the tax authorities before completing the cancellation of tax registration.
　　Article 17 A taxpayer engaged in production or business operation shall report all of the account numbers to the tax authorities within 15 days after opening its basic deposit account or other deposit accounts with a bank； and in case of any change thereof， report the change in writing to the tax authorities within 15 days after the change occurs.
　　Article 18 Except for those without the need for tax registration， all taxpayers shall present the tax registration certificates when doing the businesses itemized below：
　　1. Opening accounts in banks；
　　2. Applying for tax reduction， exemption or refund；
　　3. Applying for postponement of filing tax returns or paying tax；
　　4. Applying for buying blank invoices；
　　5. Applying for tax jurisdiction certificate for business operations in other cities；
　　6. Applying for suspension or termination of business；
　　7. Other businesses in connection with tax.
　　Article 19 The tax authorities shall implement a system of periodical examination and renewal of tax registration certificates. Taxpayers should bring tax registration certificates to the tax authorities for examination and renewal within the prescribed intervals.
　　Article 20 A taxpayer shall display the original of its tax registration certificate at its site of production or business operation or its office and accept inspection by the tax authorities.
　　In case a taxpayer loses its tax registration certificate， it should notify in writing the tax authorities within 15 days and placing a public announcement on the cancellation of the lost tax registration certificate in a newspaper.
　　Article 21 A taxpayer who conducts production or business operation in counties or cities other than its residence temporarily should bring a duplicate of the tax registration certificate and a letter of confirmation of outport business operations issued by the tax authorities of its residence to the local tax authorities and accept the tax administration thereof.
　　Should a taxpayer have operated business in another place for a combined total of 180 days a year， the taxpayer should complete tax registration with the local tax authorities there.
　　Chapter III Control of Account books and Vouchers
　　Article 22 A taxpayer engaged in production or business operation shall establish account books within 15 days after a business license has been received or the obligation of tax payment has arised in accordance with the State regulations.
　　The account books mentioned in the previous passage include the general ledger， subsidiary ledgers， journals and other supplementary account books. The ledger and journals shall be in the bound form.
　　Article 23 Should a taxpayer engaged in production or business operation run a business scale truly too small to establish account books， it may entrust the business of building accounts and bookkeeping to a professional institution with official approval for accounting business or an accountant approved by the tax authorities； if the taxpayer has difficulty hiring the accountant mentioned above， the taxpayer may， upon the approval of the tax authorities of or higher than the county level， build paste books to keep vouchers of incomes and expenses， logbooks of purchases and sales or tax control installations in accordance with the stipulations of the tax authorities.
　　Article 24 A taxpayer engaged in production or business operation shall file reports on the taxpayer's financial and accounting systems or methods of handling financial， accounting matters to the tax authorities for the record within 15 days after obtaining the tax registration certificate.
　　A taxpayer who keeps accounts with computers shall give a copy of the accounting software， the manual thereof and other relevant information to the tax authorities for the record before starting the use of the software.
　　The accounting software system which a taxpayer builds shall be in compliance with the relevant State regulations and be capable of settling its business proceeds and income accurately and comprehensively.
　　Article 25 A withholding agent shall build account books to record the tax payments it withheld and handed over or collected and handed over to the tax authorities according to different tax items within 10 days after the obligation of withholding tax payments takes place as provided by the tax laws or administrative regulations.
　　Article 26 Where a taxpayer or withholding agent has built a comprehensive accounting system the computers of which being capable of computing the business returns and incomes or the tax payments it withheld and handed over， or collected and handed over to the tax authorities accurately and completely， the complete accounting records printed out by the computer system shall be deemed same as account books.
　　Should a taxpayer or withholding agent not have a comprehensive accounting system and its computer is incapable of making accurate and complete computation of its business returns and incomes or the tax payments withheld and handed over， or collected and handed over to the tax authorities， the taxpayer or withholding agent shall build a ledger and other account books related to the business operation of the taxpayer or the situation of the tax payment withholding and handing over， or collection and handing over.
　　Article 27 Account books， supporting vouchers and accounting statements shall be kept in the Chinese language. A locally prevailing written language may be used for bookkeeping in areas of national autonomy. Enterprises with foreign investment and foreign enterprises may use the local written language and a foreign written language in bookkeeping simultaneously.
　　Article 28 A taxpayer shall install and use a tax control installation at the demand of the tax authorities and present to the tax authorities the relevant data and information as required thereby.
　　Rules for the control of the popularization of the use of the tax program-controlled installations shall be formulated by the State Administration of Taxation separately and reported to the State Council for examination and approval before the implementation thereof.
　　Article 29 All account books， accounting supportive vouchers， accounting statements， tax payment receipts， invoices， export documents and other tax-related information should be legitimate， truthful and complete.
　　All account books， accounting supportive vouchers， accounting statements， tax payment receipts， invoices， export documents and other tax-related information shall be kept for ten years， unless it is otherwise provided by the law or administrative regulations.
　　Chapter IV Filing Tax Returns
　　Article 30 The tax authorities shall institutionalize and perfect a system for taxpayers to file tax returns by themselves. With the approval of the tax authorities， a taxpayer or withholding agent may complete the process of filing tax returns， or reports on tax payment withheld and handed over or collected and handed over to the tax authorities by mail or digital texts.
　　By the form of digital texts， it refers to communication over the phone， exchange of digital data， communications on the internet or other electronic means.
　　Article 31 When filing tax returns by mail， a taxpayer shall use special uniform envelopes and keep the receipts from the postal office as evidence of the tax returns filed. The date of the postmark on the envelope posted shall be deemed the date of the tax returns filed.
　　By filing tax returns by electronic means， a taxpayer shall keep the relevant information and data within the prescribed time and on the conditions required by the tax authorities and present information in written form to the tax authorities at fixed intervals.
　　Article 32 A taxpayer with no tax to pay in a tax term shall still need to file tax returns with the tax authorities in accordance with the regulations.
　　A taxpayer entitled to tax reduction or exemption shall file tax returns during the term of tax reduction or exemption in accordance with the regulations.
　　Article 33 The main content of the tax returns to be filed by a taxpayer or of the reports on tax payments withheld and handed over， or collected and handed over to the tax authorities by a withholding agent shall cover tax categories， tax items， taxable items or items taxable for tax withholding and handing over， or collecting and handing over， basis for tax assessment， items and norms for tax deductions， applicable tax rates or unit tax amounts， items and amounts of tax liable for refunding， items and tax amounts liable for tax reduction or exemption， or the amounts of tax payable for withholding and handing over， or collecting and handing over， the term of the amounts of tax payable， the amounts of tax for deferred payment， overdue tax payments， surcharge for overdue tax payments， etc.
　　Article 34 A taxpayer filing tax returns shall complete the tax return accurately and submit the following relevant documents and information in the light of the actual conditions：
　　1. Financial and accounting statements and related explanatory information；
　　2. Contracts， agreements and other documents related to tax payment；
　　3. Electronic tax returns produced by tax control installations；
　　4. Taxation administration certificates and evidence of tax payments at places away from home；
　　5. Relevant documents issued by domestic and overseas notaries public；
　　6. Other relevant documents and information required to be submitted to the tax authorities.
　　Article 35 A withholding agent in reporting tax payments withheld and handed over， or collected and handed over to the tax authorities shall complete the reports thereof accurately and present the legitimate vouchers thereof and other relevant documents and information required by the tax authorities.
　　Article 36 A taxpayer with arrangement for tax payment in fixed amount and at fixed intervals shall use the simplified form of filing tax returns and reduce the frequency of filing tax returns.
　　Article 37 Should a taxpayer or withholding agent have genuine difficulty filing tax returns or submitting reports on tax payments withheld and handed over or collected and handed over within the prescribed time limit and require a postponement thereof， an application in writing shall be submitted to the tax authorities within the prescribed time limit and， upon examination and approval by the tax authorities， the procedure shall be completed in the extended term.
　　In case a taxpayer or withholding agent is unable to file tax returns or report the tax payment withheld and handed over or collected and handed over to the tax authorities within the prescribed time limit on account of force majeure， the time limit may be extended but a report thereon shall be submitted to the tax authorities immediately after the conditions of force majeure have disappeared. The tax authorities shall approve the application upon verification of the situation.
　　Chapter V Tax Collection
　　Article 38 The taxation departments shall strengthen the administration of tax collection and institutionalize and constantly improve a responsibility system.
　　The taxation departments shall determine the ways and means of tax collection on the principle of guaranteeing the delivery of the tax revenue in full amount into the State Treasure， giving convenience to taxpayers and keeping down the costs of tax collection.
　　The taxation departments shall strengthen the control of tax refund for exports to taxpayers and the specific rules therefore shall be formulated by the State Administration of Taxation in coordination with the relevant departments of the State Council.
　　Article 39 The tax authorities shall deliver the proceeds from taxes， surcharges for overdue tax payments and fines into the State Treasure in accordance with the State budgetary items and classes. No tax authorities shall keep back， embezzle with， or retain tax proceeds， or place tax proceeds into accounts other than the State Treasury or the tax accounts designated by the State.
　　No institution or individual without proper authorization shall change the budgetary items and classes of the tax proceeds， surcharges for overdue tax payment and fines that have been delivered into the State Treasury.
　　Article 40 The tax authorities shall energetically encourage the use of bank checks， bankcards and electronic settlement means to pay taxes on the principle of convenience， efficiency and safety.
　　Article 41 One of the following cases on the part of a taxpayer shall be deemed a special difficulty as provided by Article 31 of the Tax Administration Law.
　　1. A force majeure has inflicted major losses to a taxpayer thus seriously affecting the normal production or business operation thereof；
　　2. The current monetary fund after deductions from workers' wages and social insurance premium is insufficient to pay tax.
　　The national tax bureaus and local tax bureaus of those cities listed separately under State plans may grant approval for an extension of the time limit for tax payment within the scope of power as provided in Clause 2， Article 31 of the Tax Administration Law.
　　Article 42 Should a taxpayer need to apply for an extension of the time limit for tax payment， the taxpayer shall file such an application prior to the expiration of the time limit and submit the following information： a report requesting for an extension of the time limit for tax payment， information of the balance of the current monetary fund and statements of all bank deposit accounts， a balance sheet， and budgets on expenditure of workers' wages and social insurance premium and other information as required by the tax authorities.
　　The tax authorities shall decide whether to approve or refuse the application for an extension of the time limit for tax payment within 20 days after the arrival of the application； if the application is turned down， a surcharge for overdue tax payment shall be collected beginning from the day of the expiration of the time limit for tax payment.
　　Article 43 A taxpayer enjoying tax reduction or exemption in accordance with the tax law or administrative regulations or with the approval by the statutory authorities upon examination through a procedure required by the law shall complete the processes for tax reduction or exemption with the tax authorities by presenting the relevant documents. Tax payment shall be resumed on the next day of the expiration of the term for tax reduction or exemption.
　　In case the conditions for tax reduction or exemption of a taxpayer enjoying preferential treatment of tax reduction or exemption have changed， the taxpayer shall report to the tax authorities within 15 days after the change takes place； if the taxpayer is no longer qualified for tax reduction or exemption， the taxpayer shall perform the obligation of paying tax； for failure to pay tax in accordance with the law， the tax authorities shall order the taxpayer to pay tax.
　　Article 44 Acting on the relevant State regulations for better control of tax collection and convenience for tax payment， the tax authorities may entrust relevant institutions or persons to collect small， scattered， trifling tax payments and shall issue those agents with certification of authorization for tax collection. An authorized institution or person shall collect taxes lawfully in the name of the tax authorities in accordance with the law at the requirements prescribed in the certificate of authorization for tax collection and taxpayers shall not refuse to pay tax in this way； and should a taxpayer refuse to pay tax this way， the authorized tax collecting institution or person shall file timely report to the tax authorities.
　　Article 45 The "tax payment documents" mentioned in Article 34 of the Tax Administration Law refer to tax payment receipts， tax memos， tax stamps， withholding and collecting certificates and other tax payment documents.
　　No institution or individual without the formal authorization by the tax authorities shall print tax payment documents. Tax payment certificates shall not be lent， sold， altered or forged.
　　The format and rules for the administration of tax payment certificates shall be formulated by the State Administration of Taxation.
　　Article 46 The tax authorities shall issue tax receipts to a taxpayer upon receiving tax payments. The tax authorities shall entrust a bank to issue tax receipts if a taxpayer pays tax via a bank.
　　Article 47 Where a taxpayer has one of the circumstances as provided in Article 35 or Article 37 of the Tax Administration Law， the tax authorities shall have the power to assess the amount of tax payable by any of the following methods：
　　1. Assessing the amount of tax payable with reference to the income and profit rate of other local taxpayers involved in the same or similar line of business on a similar scale and at a similar level of income；
　　2. Assessing the amount of tax payable on the basis of business income or the costs plus reasonable expenses and profit；
　　3. Assessing the amount of tax payable based on a calculation or assessment of the amount of raw material， fuel， electricity， etc. consumed；
　　4. Assessing the amount of tax payable by other reasonable methods.
　　If using one method listed above is insufficient to assess the amount of tax payable accurately， two or more methods may be used simultaneously.
　　Should a taxpayer disagree to the methods used by the tax authorities to assess the amount of tax payable， the taxpayer should present relevant evidence and upon confirmation by the tax authorities， the amount of tax payable may be readjusted accordingly.
　　Article 48 The tax authorities shall be responsible for the credit rating of taxpayers. The rules for the credit rating of taxpayers shall be formulated by the State Administration of Taxation.
　　Article 49 A contractor or lessee with independent power of production or business operation， independent accounting and paying contract fees or rents to the party awarding the contract or leaser shall pay tax on the proceeds and income from production or business operation and accept taxation control， unless it is otherwise provided by the law or administrative regulations.
　　A party granting a contract or a leaser shall inform the tax authorities of the related information of the contractor or lessee within 30 days after the contract or lease takes place. Where the party granting a contract or the leaser fails to make the report as required， the contract awarding party or leaser shall share the associated tax payment liabilities with the contractor or lessee.
　　Article 50 In the case of dissolution， cancellation or bankruptcy， the taxpayer shall report to the tax authorities prior to the liquidation thereof； should the tax payable due be unpaid， the tax authorities concerned shall take part in the liquidation thereof.
　　Article 51 The "associated enterprises" mentioned in Article 36 of the Tax Administration Law refer to companies， enterprises and other economic organizations with one of the following relationships：
　　1. With direct or indirect ownership or control in areas such as capital， business operation or purchase and marketing；
　　2. With direct or indirect ownership or control by a third party；
　　3. Of other associated interest.
　　A taxpayer shall have the obligation to keep the tax authorities informed of the relevant price and expense levels in the business connections with its associated enterprises. The specific rules thereof shall be formulated by the State Administration of Taxation.
　　Article 52 The "arm's length dealings" as provided in Article 36 of the Tax Administration Law refer to those business dealings conducted at arm's length pricing and by normal business practice among non-associated enterprises.
　　Article 53 A taxpayer may report to the tax authorities the pricing principles and computation methods in its business transactions with its associated enterprises and the tax authorities shall， after examination and approval thereof， make pre-arrangements with the matters in connection with pricing and supervise its implementation.
　　Article 54 Where a taxpayer has one of the following circumstances in its business transactions with its associated enterprises， the tax authorities may make readjustments with regard to the amount of tax payable：
　　1. Purchases and sales in business transactions with associated enterprises are not priced at arm's length；
　　2. The interests on inter-enterprise financing received or paid between it and its associated enterprises are higher or lower than those acceptable at arm's length pricing or the interest rates are higher or lower than the normal interest rates；
　　3. Labor service provided or received has not been charged as in arm's length dealings；
　　4. Transfers of property or provision of property use right and similar business transactions with the associated enterprises are not priced or charged on the arm's length principle；
　　5. Other business dealings that have not been applied by the arm's length principle.
　　Article 55 Where a taxpayer is found in one of the cases provided in Article 54 of the Tax Administration Law， the tax authorities may assess the taxable income or amount of tax payable by the following methods：
　　1. According to the pricing for the same or similar business transactions at arm's length；
　　2. At the level of income and profit margin if reselling to a third party without any business association；
　　3. According to the costs plus reasonable expenses and profits；
　　4. By other reasonable methods.
　　Article 56 Where a taxpayer fails to pay for the price and expenses to its associated enterprises at arm's length， the tax authorities shall make proper readjustments in the three years beginning from the start of such business transactions and in extraordinary circumstances， may make such readjustments in the coming ten years beginning from the start of such business transactions.
　　Article 57 Those taxpayers engaged in production or business operation without completing tax registration as mentioned in Article 37 of the Tax Administration Law shall include those engaged in production or business operation in another county or city without completing tax registration with the local tax authorities of that county or city.
　　Article 58 Where the tax authorities have detained the commodities or goods in accordance with the provisions of Article 37 of the Tax Administration Law， the taxpayer shall pay tax within 15 days after its commodities or goods are detained.
　　In case fresh， live commodities or goods or commodities or goods that easily deteriorate or lose efficacy are detained， the tax authorities may shorten the term of detention as provided in the previous passage in the light of the length of the quality guaranteed period.
　　Article 59 The "other property" mentioned in Articles 38 and 40 of the Tax Administration Law shall include the taxpayer's real estates， cash， securities and other movable and immovable assets.
　　Engine-driven vehicles， gold and silver ornaments and jewelry， antiques， paintings and calligraphic works， deluxe residential houses and the second or more residential houses shall not be covered by the term "the residential house and daily use articles needed for the subsistence of the taxpayer and dependent family members" as provided in Articles 38， 40 and 42 of the Tax Administration Law.
　　The tax authorities shall not take tax revenue preserving measures and compulsory measures for law enforcement on daily use articles priced below 5，000 yuan a piece.
　　Article 60 The "family dependents" mentioned in Articles 38， 40 and 42 of the Tax Administration Law refer to the spouse of the taxpayer living with the latter， the taxpayer's family members of direct lineal relations by blood and other relatives who with no sources of income are dependent on the taxpayer for livelihood.
　　Article 61 "Guarantee" in Articles 38 and 88 of the Tax Administration Law includes the guarantee for tax payment provided for a taxpayer by a guarantor approved by the tax authorities and the pledge provided by the taxpayer or a third party with a real right which is not mortgaged or only partially mortgaged.
　　A "tax payment guarantor" refers to a natural person， legal person or other economic organization capable of providing guarantee within the territory of China.
　　Any organization or individual unqualified for providing guarantee by the law or administrative regulations shall not act as a guarantor.
　　Article 62 A tax payment guarantor willing to provide guarantee for a taxpayer shall fill a tax payment guarantee pledge form complete with the information of the object， scope， term and obligations of guarantee and other related matters. The document of guarantee shall be signed and affixed with seal prints by the taxpayer and guarantor and approved by the tax authorities before it goes into effect.
　　A taxpayer or a third party providing pledge with its property shall produce an inventory of its property， itemizing the value of each piece and other related information. The inventory of the property for tax payment guarantee shall be signed and affixed with seal print by the taxpayer or the third party and verified by the tax authorities before it goes into effect.
　　Article 63 The tax authorities in detaining or sealing up commodities， goods or other property shall send at least two tax officials to execute the action and notify the party concerned. If the party concerned is a natural person， the person or an adult family member thereof， he or she shall be told to be present on the spot. If the party concerned is a legal person or other economic organization， the legal representative or leading member thereof shall be told to be present on the spot. That the person refuses to be present shall in no way affect the execution of the resolution.
　　Article 64 In retaining or sealing off the commodities， goods or other property with a value equal to the amount of tax payable due in the implementation of the provisions of Articles 37， 38 and 40 of the Tax Administration Law， the tax authorities shall assess the value thereof with reference to the market price of the same type of commodities， or the manufacturer's price or the price given by a certified appraiser.
　　In assessing the value of the commodities， goods or other property retained or seized by the methods cited in the previous passage， the tax authorities shall make proper deductions for the surcharge for overdue tax payment and other expenses arising from the detention， sealing up， custody， auction or sale thereof.
　　Article 65 As for an indivisible commodity， goods or other property detained or seized which is of a value greater than the amount of tax payable overdue， the tax authorities may detain or seal up the whole commodity， goods or other property to be auctioned to offset the tax payment due， surcharge for overdue tax payment， fine and the expenses arising from the detention， sealing up， custody and auction thereof， provided the taxpayer， withholding agent or guarantor for the tax payment has no other property suitable for the compulsory execution.
　　Article 66 Where there is a title deed to the movable or immovable property to be detained or seized in accordance with the provisions of Articles 37， 38 and 40 of the Tax Administration Law， the tax authorities may order the party concerned to hand over the title deed in the custody of the tax authorities and meanwhile send a written notification to the relevant departments requesting for assistance in the execution and the departments concerned shall cease handling the procedure for the transfer of the said movable or immovable property during the period when the property is being detained or seized.
　　Article 67 The tax authorities may order the party concerned to keep in custody the commodities， goods or other property detained or seized by the tax authorities and the party concerned shall be responsible for the custody.
　　If the property being detained or seized loses no value when being used continuously， the tax authorities may allow the party concerned to continue to use what is being detained or seized. The party concerned shall be held responsible for any damages to the property owing to its fault with regard to the property in its custody or being used by it.
　　Article 68 In case the taxpayer pays tax within the prescribed time limit after the tax authorities have taken tax revenue preserving measures， the tax authorities shall lift the measures for preserving tax revenue on the day after receiving the tax payment or the tax payment voucher from the bank.
　　Article 69 When the tax authorities intend to sell the detained or seized commodities， goods or other property to offset the tax payment due， the commodities， goods or other property shall be sold by auction by an auctioneer set up in accordance with the law. Should the detained or seized property be unfit for auctioning or to be auctioned， it may be entrusted to a local commercial enterprise to sell or order the taxpayer to dispose of within a prescribed time limit. If it is impossible to let a commercial enterprise sell the property and the taxpayer has no way to dispose of it， tax authorities may sell the property and the concrete rules thereof shall be formulated by the State Administration of Taxation under the State Council. Should the property be forbidden to be sold on the market freely in accordance with the law， it shall be purchased by a relevant department at a State fixed price.
　　If there is still a remnant left after the return from the auction or sale of the property detained or seized has been deducted to offset the tax payment due， the surcharge for the overdue tax payment and the expenses arising from the detention， seizure， custody， auction or sale thereof， the tax authorities shall return the remnant to the party concerned within three days after the execution of the auction or sale.
　　Article 70 The "losses" mentioned in Articles 39 and 43 of the Tax Administration Law refer to the direct losses of the legitimate interests suffered by a taxpayer， withholding agent or tax payment guarantor of which the tax authorities shall be responsible.
　　Article 71 The "other financial institutions" mentioned in the Tax Administration Law refer to trust and investment companies， credit cooperatives， the depositing departments of post offices and other financial institutions set up with the approval of the People's Bank of China or the China Securities Supervisory and Control Commission.
　　Article 72 "Deposits" mentioned in the Tax Administration Law refer to the savings deposits of investors of sole proprietorships， partners of partnership enterprises and individual industrial and commercial operators and funds in the shareholders' accounts.
　　Article 73 If a taxpayer engaged in production or business operation fails to pay tax in the prescribed time limit， a withholding agent fails to hand over the tax payments withheld in the prescribed time limit or a tax payment guarantor fails to pay the amount of tax payable in accordance with the provisions in the prescribed time limit， the tax authorities shall issue a tax payment notice imposing a time limit for payment for no more than 15 days.
　　Article 74 If a taxpayer owing tax payment or its legal representative fails to settle the amount of tax payable or provide a guarantee for a tax payment before departure from China， the tax authorities may notify the border control authorities to prevent the taxpayer or its legal representative from leaving the country. Rules for preventing exit from China shall be formulated by the State Administration of Taxation together with the Ministry of Public Security.
　　Article 75 The time for starting and ending the levying of surcharge for overdue tax payment as provided in Article 32 of the Tax Administration Law shall begin on the day following the end of the tax payment time limit prescribed by the law or administrative regulations or as stipulated by the tax authorities pursuant to the law or administrative regulations and shall continue up to the day when the taxpayer or withholding agent has settled or fulfilled its tax obligations.
　　Article 76 The taxation departments at and above the county level should periodically make public the situation of taxpayers owing tax payments at the site of the tax offices or over radio broadcasting， television， newspapers， magazines， the internet or other mass media.
　　Rules for the periodical public announcements of taxpayers owing tax payments shall be formulated by the State Administration of Taxation.
　　Article 77 "The amount of tax unpaid is large" as provided in Article 49 of the Tax Administration Law refers to an amount of tax payable exceeding 50，000 yuan.
　　Article 78 On discovering a taxpayer has overpaid a tax payable， the tax authorities should return the excess payment to the taxpayer within 10 days after the discovery thereof. If a taxpayer discovers the overpayment of a tax payable and demands a refund of the excess payment， the tax authorities shall check the case and after verifying it， refund the excess payment within 30 days after reception of the request from the taxpayer.
　　Refunding the excess tax payment "plus the interest at the rate of a bank deposit of the same term" as provided in Article 51 of the Tax Administration Law shall not cover the refund of tax payments from the settlement of advance tax payment， nor tax refund for exports and various types of refunds from tax reductions and exemptions.
　　The interest on the refund of tax payment shall be computed at the interest rate of current deposits quoted by the People's Bank of China on the day of refunding payment.
　　Article 79 In case a taxpayer has claim to excess tax payment as well as tax payable due unpaid， the tax authorities may deduct the excess payment plus interest by the tax payment due unpaid and if there is a favorable balance after the deduction， the balance shall be refunded to the taxpayer.
　　Article 80 "With the tax authorities at fault" as provided in Article 52 of the Tax Administration Law refers to the improper application of the tax laws and administrative regulations or any law breaking conduct on the part of the tax authorities.
　　Article 81 "In case a taxpayer or withholding agent has not paid or has underpaid tax owing to miscalculation or other mistakes on the part of the taxpayer or withholding agent" as provided in Article 52 of the Tax Administration Law refers to unintentional application of computation formula or obvious slip of the pen.
　　Article 82 The "special circumstances" as provided in Article 52 of the Tax Administration Law refer to a case where a taxpayer or withholding agent fails to pay tax or pays less than the amount of tax payable or fails to withhold or withhold an insufficient amount owing to incorrect calculation or other similar mistakes where the amount involved exceeds 100，000 yuan.
　　Article 83 The time limit for payment of unpaid， underpaid tax and surcharge for overdue tax payment by a taxpayer and the unpaid or underpaid of the tax payments withheld by a withholding agent by a withholding agent prescribed by the tax authorities as provided in Article 52 of the Tax Administration Law shall begin on the day the taxpayer or withholding agent should have paid or handed over the tax payments.
　　Article 84 Where the audit or financial department has made a decision on the law-breaking act of a tax bureau in tax collection after completing audition or inspection in accordance with the law， the tax authorities concerned shall implement that decision. If the department or organization having been audited or inspected is found to have violated the tax law and given a decision or notice in writing， the institution or organization having been audited or inspected shall pay the tax payable and surcharge for the overdue tax payment to the tax authorities. The tax authorities shall collect the tax and surcharge for the overdue tax payment in accordance with the decision or notice of the relevant department and the tax laws and administrative regulations and deliver into the State Treasury in accordance with the scope of tax collection jurisdiction and the budgetary classes.
　　The tax authorities shall give the audit or financial department a reply on the result of the implementation of the decision or notice thereof within 30 days after reception of the decision or notice from the audit or financial department.
　　The relevant department shall not collect the tax payable and surcharge for the overdue tax payment it has discovered in the course of audition or inspection and put them in its own coffer or dispose of or keep them in other names.
　　Chapter VI Tax Inspection
　　Article 85 The tax authorities shall institutionalize a scientific inspection system， make overall planning for tax inspection and strictly control the frequency of tax inspections on taxpayers and withholding agents.
　　The tax authorities should formulate a rational procedure for tax inspection， make a clear delineation of the tasks and responsibilities of the tax officials in charge of case selection， inspection， inquiries and execution to facilitate mutual independence and containment in work and standardize the process of case selection and the conduct of tax inspection.
　　The concrete rules for tax inspection shall be formulated by the State Administration of Taxation.
　　Article 86 The tax authorities exercising its power provided in Clause （1） of Article 54 of the Tax Administration Law may do so at the business site of a taxpayer or withholding agent. If necessary and upon the approval by the director of the tax authorities at the county level or higher， the tax authorities may also demand that the taxpayer's or withholding agent's account books， supporting vouchers for accounting， accounting statements and other relevant information of the previous accounting year be submitted for examination. In so doing， however， the tax authorities shall give the taxpayer or withholding agent a detailed list of the items received and return them intact in 30 days. But in special circumstances， the documents may be returned intact within three months upon approval by the director of the tax authorities of or higher than the level of the municipality or autonomous prefecture.
　　Article 87 The tax authorities exercising its power provided in Clause （6） of Article 54 of the Tax Administration Law shall appoint officials responsible for checking the deposit accounts of the persons under investigation by displaying nationally uniform certificates for bank account inspection and pledge to keep the information of those under investigation confidential.
　　The certificates of bank deposit account inspection shall be produced by the State Administration of Taxation.
　　Inspection by the tax authorities shall cover the balance of the taxpayer's deposit accounts and the flow of the taxpayer's capital.
　　Article 88 The term for the tax authorities taking measures for preserving tax revenue in accordance with the provisions of Article 55 of the Tax Administration Law shall not exceed six months. And should a major case require an extension of the term， it shall be reported to the State Administration of Taxation for approval.
　　Article 89 The tax authorities and tax officials shall exercise their power of tax inspection in accordance with the provisions of the Tax Administration Law and these Rules.
　　Tax officials should display tax inspection certificates and present tax inspection notice when conducting tax inspection. A taxpayer or withholding agent may refuse tax inspection if the tax official fails to show his tax inspection certificate and notice. A tax inspection official may use a uniform tax inspection notice when making tax inspection of a bazaar or business owners doing business in a pact community.
　　The formats of tax inspection certificates and notices and the rules for the use and control thereof shall be made by the State Administration of Taxation.
　　Chapter VII Legal Liabilities
　　Article 90 Where a taxpayer fails to complete the process of examination or renewal of its tax registration certificate in accordance with the regulations， the tax authorities shall order it to rectify within a prescribed time limit and pay a fine up to 20，000 yuan or if the case is serious， a fine ranging from 20，000 yuan to 50，000 yuan.
　　Article 91 On a case of illegally printing， lending， selling， tampering with or forging vouchers of tax payments， the tax authorities shall demand rectification and impose a fine ranging from 2，000 yuan to 10，000 yuan， or if the case is serious， a fine ranging from 10，000 yuan to 50，000 yuan， and if the case constitutes a crime， criminal responsibilities shall be sought.
　　Article 92 Should a bank or other financial institution fail to record the serial number of the tax registration certificate of a taxpayer engaged in production or business operation in the taxpayer's account（s） in accordance with the provisions of the Tax Administration Law or fail to enter into the tax registration certificate the account number（s） of the taxpayer engaged in production or business operation in accordance with the relevant regulations， the tax authorities shall order it to rectify within a prescribed time limit and impose a fine ranging from 2，000 yuan to 20，000 yuan， and if the case is serious， a fine ranging from 20，000 yuan to 50，000 yuan.
　　Article 93 On a case of illegally providing bank account（s）， invoices， proofs and other conveniences for a taxpayer or withholding agent thus leading to no payment or underpayment of tax payable or a fraud for tax payment refunded for export， the tax authorities shall seize all of the illegitimate income and impose a fine up to twice the amount of the tax payable unpaid or underpaid and/or evaded.
　　Article 94 If a taxpayer refuses tax payable to be withheld or collected， the withholding agent shall report the case to the tax authorities and the tax authorities shall directly order the taxpayer to pay the tax and surcharge for the overdue tax payment. Should the taxpayer still refuse to make the payments due， the tax authorities shall enforce the implementation thereof in accordance with the provisions of Article 68 of the Tax Administration Law.
　　Article 95 When the tax authorities conduct tax inspection on the relevant state of a taxpayer at a railway station， docks， airport， a postal enterprise or its subsidiary in accordance with the provisions of Clause （5） of Article 54 of the Tax Administration Law and the department concerned refuses the inspection， the tax authorities shall order it to make rectification and impose a fine up to 10，000 yuan， and if the case is serious， a fine ranging from 10，000 yuan to 50，000 yuan.
　　Article 96 Should there be one of the following circumstances on the part of a taxpayer or withholding agent， penalties shall be meted out in accordance with the provisions of Article 70 of the Tax Administration Law.
　　1. Providing false information， or making untruthful reports or refusing to provide the related information；
　　2. Refusing or preventing the tax authorities from recording， tape-recording， videotaping， photographing， and/or copying the situation or information related to the case under investigation；
　　3. The taxpayer or withholding agent moves away， conceals or destroys the related information when under investigation；
　　4. And other activities of resisting tax inspection in violation of the law.
　　Article 97 Should tax officials divide among themselves the detained or seized commodities， goods and/or other property under board and the case is serious enough to have constituted a crime， criminal responsibilities shall be sought in accordance with the law； and administrative sanctions shall be meted out for a case that does not constitute a crime.
　　Article 98 In the case of a tax agent violating the tax laws or administrative regulations resulting in no payment or underpayment of the tax payable by a taxpayer， the taxpayer shall pay the tax payable and a surcharge for the overdue tax payment， and at the same time the tax agent shall be imposed a fine ranging from 50% to 300% of the amount of tax payable unpaid or underpaid.
　　Article 99 When the tax authorities fine a taxpayer， withholding agent， or other party concerned or confiscate the illegal income thereof， the tax authorities should issue receipt vouchers of the fine or confiscation； otherwise， the taxpayer， withholding agent or other party concerned shall have the right to refuse to pay.
　　Article 100 Disputes over tax collection as provided in Article 88 of the Tax Administration Law refer to disputes arising from disagreements of the taxpayer， withholding agent or tax payment guarantor to the specific administrative activities of the tax authorities such as determining the tax paying subject， the object of taxation， the scope of taxation， tax reduction， exemption and refunds， applicable tax rates， basis for assessment of the amount of tax payable， the tax paying links， the term for tax payment， the place for paying tax and the form of levying tax.
　　Chapter VIII Delivery of Documents
　　Article 101 The tax authorities shall deliver tax papers directly to the recipients.
　　The recipient being a citizen shall sign the receipt and if the recipient in person is absent， the document shall be delivered to an adult member of the family and to be signed thereby on the receipt.
　　In case the recipient in person is a body corporate or other organization， the legal representative， leading responsible member or leading financial official thereof or the person responsible for the reception of the document shall sign the receipt. The agent of the recipient， if any， may sign the receipt on reception.
　　Article 102 The delivery of a tax document shall be deemed acknowledged by returning the accompanying receipt signed or affixed with seal print and noted with the date of the reception by the recipient in person or another person as provided by these Rules.
　　Article 103 In case the recipient in person or other recipient as provided by these Rules refuses to accept the tax document on delivery， the recipient or a witness thereof should write down reasons for the refusal and the date and sign or affix his seal print on the return receipt. The tax document shall be deemed delivered if the tax document is left with the recipient.
　　Article 104 A tax document found difficult to be delivered to the recipient in person may be delivered by being entrusted to another department or institution or by mail.
　　Article 105 A tax document delivered directly to the recipient in person or by being entrusted to a third party shall be deemed to have been received on the day noted on the return receipt signed by the recipient or witness. If the tax document is delivered by mail， the date of the postmark on the return receipt shall be the date of delivery to the recipient in person.
　　Article 106 The tax authorities may deliver tax documents by public announcements in one of the following circumstances and the documents shall be deemed to have been delivered on the 30th day after the day of announcement：
　　1. When the recipients of one and same tax documents are many；
　　2. When delivery by other ways as provided by these Rules proves impossible.
　　Article 107 The formats of tax documents shall be formulated by the State Administration of Taxation. The tax documents as provided in these Rules include：
　　1. Tax memos；
　　2. Order of rectification within a time limit；
　　3. Announcement of a resolution on measures to be taken for preserving tax revenue；
　　4. Announcement of a resolution on measures to be taken for tax law enforcement；
　　5. Notices of tax inspection；
　　6. Resolutions on settlements of tax issues；
　　7. Resolutions on administrative penalties on breaches of the tax laws；
　　8. Notices on decision on administrative reviews；
　　9. Other tax documents.
　　Chapter IX Supplementary Provisions
　　Article 108 The terms "above"， "below"， "within x days"， and "on expiration of" as provided in the Tax Administration Law and these Rules shall cover the starting number or date.
　　Article 109 In case the last day of a prescribed time limit as provided by the Tax Administration Law and these Rules is an official holiday， the succeeding day shall be the last day of the time limit； and if there are more than three official holidays in succession within a prescribed time limit， the time limit shall be prolonged for the number of the holidays accordingly.
　　Article 110 The commissions for the withholding or collection by agents as provided in Clause 3， Article 30 of the Tax Administration Law shall be included in the administrative budget and paid by the tax authorities to the withholding or collecting agents in accordance with the provisions of the law or administrative regulations.
　　Article 111 The procedures for taxpayers and withholding agents entrusting tax agents with the handling of tax affairs shall be formulated by the State Administration of Taxation.
　　Article 112 The collection of tax on the use of farmland， tax on title deeds， agricultural tax and tax on animal husbandry shall be administered in accordance with the relevant regulations of the State Council.
　　Article 113 These Rules shall go into effect as from October 15， 2002. The "Detailed Rules for Tax Administration of the People's Republic of China" promulgated by the State Council on August 4， 1993 shall be abrogated therefrom.