稅收征收管理法實施細則（中英對照）

1、稅收征收管理法實施細則（中英對照） 下面是給大家整理收集的稅收征收管理法實施細則(中英對照)，希望對大家有幫助。 稅收征收管理法實施細則(中英對照) Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (中華人民共和國國務(wù)院令第362號20xx年9月7公布，自20xx年10月15日起施行) (Promulgated by Decree No. 362 of the State Council of the Peo

2、ple's Republic of China on September 7, 20xx, and effective as of October 15, 20xx) 第一章總則 Chapter I General Provisions 第一條 根據(jù)中華人民共和國稅收征收管理法(以下簡稱稅收征管法)的規(guī)定，制定本細則。 Article 1These Rules are hereby formulated in accordance with the provisions of the Law of the People's Republic of China on the Ad

3、ministration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection). 第二條凡依法由稅務(wù)機關(guān)征收的各種稅收的征收管理，均適用稅收征管法及本細則;稅收征管法及本細則沒有規(guī)定的，依照其他有關(guān)稅收法律、行政法規(guī)的規(guī)定執(zhí)行。 Article 2The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by

4、tax authorities according to law. In case where there is no provision in the Law on the Administration of Tax Collection and these Rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented. 第三條任何部門、單位和個人作出的與稅收法律、行政法規(guī)相抵觸的決定一律無效，稅務(wù)機關(guān)不得執(zhí)行，并應(yīng)當(dāng)向上級稅務(wù)機關(guān)報告。 Articl

5、e 3Decisions made by any department, unit or individual that contravene the tax laws, tax administrative rules or regulations shall be null and void. Relevant tax authorities shall not implement these decisions and shall report to tax authorities at a higher level. 納稅人應(yīng)當(dāng)依照稅收法律、行政法規(guī)的規(guī)定履行納稅義務(wù);其簽訂的合同、協(xié)

6、議等與稅收法律、行政法規(guī)相抵觸的，一律無效。 Taxpayers shall fulfill their obligation of tax payment in accordance with the provisions of tax laws, tax administrative rules or regulations. Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall

7、 be null and void. 第四條國家稅務(wù)總局負責(zé)制定全國稅務(wù)系統(tǒng)信息化建設(shè)的總體規(guī)劃、技術(shù)標(biāo)準、技術(shù)方案與實施辦法;各級稅務(wù)機關(guān)應(yīng)當(dāng)按照國家稅務(wù)總局的總體規(guī)劃、技術(shù)標(biāo)準、技術(shù)方案與實施辦法，做好本地區(qū)稅務(wù)系統(tǒng)信息化建設(shè)的具體工作。 Article 4The State Administration of Taxation shall be responsible for formulating overall plans, technical standards, technical designs and implementing measures in the construc

8、tion of national taxation information system. According to the overall plans, technical standards, technical designs and implementing measures formulated by the State Administration of Taxation, tax authorities at various levels shall work effectively in the construction of taxation information syst

9、em in their respective regions. 地方各級人民政府應(yīng)當(dāng)積極支持稅務(wù)系統(tǒng)信息化建設(shè)，并組織有關(guān)部門實現(xiàn)相關(guān)信息的共享。 The local people's governments at various levels shall give positive support to the construction of the taxation information system and organize the related departments to have the relevant information shared. 第五條稅收征管法第八條所

10、稱為納稅人、扣繳義務(wù)人保密的情況，是指納稅人、扣繳義務(wù)人的商業(yè)秘密及個人隱私。納稅人、扣繳義務(wù)人的稅收違法行為不屬于保密范圍。 Article 5Information to be kept confidential for taxpayers and tax withholding agents, as stipulated in Article 8 of the Law on the Administration of Tax Collection, refers to the commercial secret and individual privacy of taxpayers an

11、d tax withholding agents. Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality. 第六條國家稅務(wù)總局應(yīng)當(dāng)制定稅務(wù)人員行為準則和服務(wù)規(guī)范。 Article 6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials. 上級稅務(wù)機關(guān)發(fā)現(xiàn)下

12、級稅務(wù)機關(guān)的稅收違法行為，應(yīng)當(dāng)及時予以糾正;下級稅務(wù)機關(guān)應(yīng)當(dāng)按照上級稅務(wù)機關(guān)的決定及時改正。 Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery. Tax authorities at a lower level shall promptly correct their violation of tax law according to the decision of tax aut

13、horities at a higher level. 下級稅務(wù)機關(guān)發(fā)現(xiàn)上級稅務(wù)機關(guān)的稅收違法行為，應(yīng)當(dāng)向上級稅務(wù)機關(guān)或者有關(guān)部門報告。 Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level. 第七條稅務(wù)機關(guān)根據(jù)檢舉人的貢獻大小給予相應(yīng)的獎勵，獎勵所需資金列入稅務(wù)部門年度預(yù)算，單項核

14、定。獎勵資金具體使用辦法以及獎勵標(biāo)準，由國家稅務(wù)總局會同財政部制定。 Article 7Tax authorities shall grant awards to offence reporters on the basis of their contributions. Funds needed to pay these awards shall be included in the annual budget of the taxation department and approved separately. The specific measures and standard for

15、the use of award-funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance. 第八條稅務(wù)人員在核定應(yīng)納稅額、調(diào)整稅收定額、進行稅務(wù)檢查、實施稅務(wù)行政處罰、辦理稅務(wù)行政復(fù)議時，與納稅人、扣繳義務(wù)人或者其法定代表人、直接責(zé)任人有下列關(guān)系之一的，應(yīng)當(dāng)回避： Article 8When assessing the amount of tax payable, adjusting the amount of fixed tax payment

16、, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsi

17、ble person: (一)夫妻關(guān)系; (1) spouse relationship; (二)直系血親關(guān)系; (2) lineal blood relationship; (三)三代以內(nèi)旁系血親關(guān)系; (3) collateral blood relationship within three generations; (四)近姻親關(guān)系; (4) close relative by marriage; or (五)可能影響公正執(zhí)法的其他利害關(guān)系。 (5) any other interests relationship that may influence impartial law en

18、forcement. 第九條稅收征管法第十四條所稱按照國務(wù)院規(guī)定設(shè)立的并向社會公告的稅務(wù)機構(gòu)，是指省以下稅務(wù)局的稽查局。稽查局專司偷稅、逃避追繳欠稅、騙稅、抗稅案件的查處。 Article 9Taxation organs established according to provisions of the State Council and made known to the public, as stipulated in Article 14 of the Law on the Administration of Tax Collection, refer to the investig

19、ation bureaus of the tax bureaus or offices below the provincial level. The investigation bureaus are specifically responsible for the investigation and handling of cases involving tax evasion, avoidance of pursuance of tax in arrears, tax fraudulence, and refusal to pay tax. 國家稅務(wù)總局應(yīng)當(dāng)明確劃分稅務(wù)局和稽查局的職責(zé)，

20、避免職責(zé)交叉。 The State Administration of Taxation shall clearly define the respective functions of the tax bureau or office and the investigation bureau to avoid any overlap between them. 第二章稅務(wù)登記 Chapter II Tax Registration 第十條國家稅務(wù)局、地方稅務(wù)局對同一納稅人的稅務(wù)登記應(yīng)當(dāng)采用同一代碼，信息共享。 Article 10Local offices of the State Admi

21、nistration of Taxation and local tax bureaus shall use the same code for tax registration of the same taxpayer and share information. 稅務(wù)登記的具體辦法由國家稅務(wù)總局制定。 The specific measures for tax registration shall be formulated by the State Administration of Taxation. 第十一條各級工商行政管理機關(guān)應(yīng)當(dāng)向同級國家稅務(wù)局和地方稅務(wù)局定期通報辦理開業(yè)、變更、

22、注銷登記以及吊銷營業(yè)執(zhí)照的情況。 Article 11The administrative departments for industry and commerce at every level shall periodically notify the local offices of the State Administration of Taxation and local tax bureaus at the same level of the situations of issuance, alteration, cancellation and revocation of bus

23、iness licenses. 通報的具體辦法由國家稅務(wù)總局和國家工商行政管理總局聯(lián)合制定。 The specific measures for notification shall be formulated by the State Administration of Taxation jointly with the State Administration for Industry and Commerce. 第十二條從事生產(chǎn)、經(jīng)營的納稅人應(yīng)當(dāng)自領(lǐng)取營業(yè)執(zhí)照之日起30日內(nèi)，向生產(chǎn)、經(jīng)營地或者納稅義務(wù)發(fā)生地的主管稅務(wù)機關(guān)申報辦理稅務(wù)登記，如實填寫稅務(wù)登記表，并按照稅務(wù)機關(guān)的要求提供有關(guān)證

24、件、資料。 Article 12Taxpayers engaged in production or business operation shall, within 30 days from the date of obtaining their business licenses, file written applications for tax registration with the competent tax authorities in the localities where the production or business operation is conducted

25、or where the tax obligation occurs. They shall truthfully complete the tax registration form and submit the relevant certificate, documents and information as required by tax authorities. 前款規(guī)定以外的納稅人，除國家機關(guān)和個人外，應(yīng)當(dāng)自納稅義務(wù)發(fā)生之日起30日內(nèi)，持有關(guān)證件向所在地的主管稅務(wù)機關(guān)申報辦理稅務(wù)登記。 Taxpayers other than those mentioned in the prec

26、eding paragraph, except State organs and individuals, shall, by presenting relevant documents, go through the procedure for tax registration with the competent tax authorities in their localities within 30 days from the date of occurrence of tax obligation. 個人所得稅的納稅人辦理稅務(wù)登記的辦法由國務(wù)院另行規(guī)定。 Measures for t

27、ax registration of individual income tax by taxpayers shall be separately formulated by the State Council. 稅務(wù)登記證件的式樣，由國家稅務(wù)總局制定。 The sample of tax registration certificate shall be determined by the State Administration of Taxation. 第十三條扣繳義務(wù)人應(yīng)當(dāng)自扣繳義務(wù)發(fā)生之日起30日內(nèi)，向所在地的主管稅務(wù)機關(guān)申報辦理扣繳稅款登記，領(lǐng)取扣繳稅款登記證件;稅務(wù)機關(guān)對已辦理稅

28、務(wù)登記的扣繳義務(wù)人，可以只在其稅務(wù)登記證件上登記扣繳稅款事項，不再發(fā)給扣繳稅款登記證件。 Article 13Tax withholding agents shall, within 30 days from the date of occurrence of tax withholding obligation, apply to local tax authorities for tax withholding registration and obtaining the tax withholding registration certificate. In case a tax wit

29、hholding agent already has completed a tax registration procedure, tax authorities may only record the tax withholding obligation on its tax registration certificate and will not issue a separate tax withholding registration certificate to the agent. 第十四條納稅人稅務(wù)登記內(nèi)容發(fā)生變化的，應(yīng)當(dāng)自工商行政管理機關(guān)或者其他機關(guān)辦理變更登記之日起30日內(nèi)

30、，持有關(guān)證件向原稅務(wù)登記機關(guān)申報辦理變更稅務(wù)登記。 Article 14When any change occurs in the contents of tax registration, the taxpayer shall, within 30 days from the date of completing the procedure for changing its business license with the administrative department for industry and commerce or any other department, apply t

31、o the original tax registration authorities for changing its tax registration by presenting the relevant certificates. 納稅人稅務(wù)登記內(nèi)容發(fā)生變化，不需要到工商行政管理機關(guān)或者其他機關(guān)辦理變更登記的，應(yīng)當(dāng)自發(fā)生變化之日起30日內(nèi)，持有關(guān)證件向原稅務(wù)登記機關(guān)申報辦理變更稅務(wù)登記。 When any change occurs in the content of tax registration and there is no need to make any change in

32、the registration with the administrative department for industry and commerce or any other department, the taxpayer shall, within 30 days from the date of such a change, apply to the original tax registration authorities for changing its tax registration by presenting the relevant certificates. 第十五條

33、納稅人發(fā)生解散、破產(chǎn)、撤銷以及其他情形，依法終止納稅義務(wù)的，應(yīng)當(dāng)在向工商行政管理機關(guān)或者其他機關(guān)辦理注銷登記前，持有關(guān)證件向原稅務(wù)登記機關(guān)申報辦理注銷稅務(wù)登記;按照規(guī)定不需要在工商行政管理機關(guān)或者其他機關(guān)辦理注冊登記的，應(yīng)當(dāng)自有關(guān)機關(guān)批準或者宣告終止之日起15日內(nèi)，持有關(guān)證件向原稅務(wù)登記機關(guān)申報辦理注銷稅務(wù)登記。 Article 15Where, according to law, a taxpayer's obligation to pay tax terminates because of dissolution, bankruptcy, cancellation or other

34、 reasons, the taxpayer shall, before going through the procedure for cancellation of its registration with the administrative department for industry and commerce or any other department, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certif

35、icates and documents; where there is no need for registration with the administrative department for industry and commerce or any other department according to relevant provisions, the taxpayer shall, within 15 days from the date of approval by relevant department or declaration of the termination,

36、apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates. 納稅人因住所、經(jīng)營地點變動，涉及改變稅務(wù)登記機關(guān)的，應(yīng)當(dāng)在向工商行政管理機關(guān)或者其他機關(guān)申請辦理變更或者注銷登記前或者住所、經(jīng)營地點變動前，向原稅務(wù)登記機關(guān)申報辦理注銷稅務(wù)登記，并在30日內(nèi)向遷達地稅務(wù)機關(guān)申報辦理稅務(wù)登記。 Where any change in the taxpayer's domicile or business site in

37、volves the change of tax registration authorities, the taxpayer shall, before going through the alteration or cancellation procedure of registration with the administrative department for industry and commerce or any other department, or before changing the domicile or business site, apply to the or

38、iginal tax registration authorities for cancellation of its tax registration, and, within 30 days, apply for tax registration with the tax authorities of the locality to which its domicile or business site is transferred. 納稅人被工商行政管理機關(guān)吊銷營業(yè)執(zhí)照或者被其他機關(guān)予以撤銷登記的，應(yīng)當(dāng)自營業(yè)執(zhí)照被吊銷或者被撤銷登記之日起15日內(nèi)，向原稅務(wù)登記機關(guān)申報辦理注銷稅務(wù)登記。

39、The taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by any other department shall, within 15 days from the date of its business license revocation or registration cancellation, apply to the original tax registra

40、tion authorities for cancellation of its tax registration. 第十六條納稅人在辦理注銷稅務(wù)登記前，應(yīng)當(dāng)向稅務(wù)機關(guān)結(jié)清應(yīng)納稅款、滯納金、罰款，繳銷發(fā)票、稅務(wù)登記證件和其他稅務(wù)證件。 Article 16Before going through the procedure for cancellation of tax registration, the taxpayer shall settle all taxes payable, surcharge on tax in arrears and penalties, and shall h

41、and over the invoices, tax registration certificate and other taxation documents to tax authorities. 第十七條從事生產(chǎn)、經(jīng)營的納稅人應(yīng)當(dāng)自開立基本存款賬戶或者其他存款賬戶之日起15日內(nèi)，向主管稅務(wù)機關(guān)書面報告其全部賬號;發(fā)生變化的，應(yīng)當(dāng)自變化之日起15日內(nèi)，向主管稅務(wù)機關(guān)書面報告。 Article 17The taxpayer engaged in production or business operation shall, within 15 days from the date of op

42、ening a basic deposit account or other deposit accounts, report in writing all the account numbers to competent tax authorities, or shall submit a written report to competent tax authorities within 15 days from the date of a change, if any. 第十八條除按照規(guī)定不需要發(fā)給稅務(wù)登記證件的外，納稅人辦理下列事項時，必須持稅務(wù)登記證件： Article 18The

43、taxpayer, except one who does not need to obtain a tax registration certificate according to the provisions, must present its tax registration certificate when handling the following matters: (一)開立銀行賬戶; (1) opening bank accounts; (二)申請減稅、免稅、退稅; (2) applying for tax reduction, exemption or refund; (三

44、)申請辦理延期申報、延期繳納稅款; (3) applying for extension of tax declaration or deferral of tax payment; (四)領(lǐng)購發(fā)票; (4) purchasing of invoices; (五)申請開具外出經(jīng)營活動稅收管理證明; (5) applying for a taxation certificate for business operation outside of the locality; (六)辦理停業(yè)、歇業(yè); (6) going through the procedure for termination or

45、 suspension of business operation; or (七)其他有關(guān)稅務(wù)事項。 (7) other matters regarding taxation. 第十九條稅務(wù)機關(guān)對稅務(wù)登記證件實行定期驗證和換證制度。納稅人應(yīng)當(dāng)在規(guī)定的期限內(nèi)持有關(guān)證件到主管稅務(wù)機關(guān)辦理驗證或者換證手續(xù)。 Article 19Tax authorities shall adopt a system of periodic inspection and replacement of tax registration certificate. The taxpayer shall go through

46、 certificate inspection or replacement procedures with competent tax authorities within the prescribed time limit by presenting the relevant certificates. 第二十條納稅人應(yīng)當(dāng)將稅務(wù)登記證件正本在其生產(chǎn)、經(jīng)營場所或者辦公場所公開懸掛，接受稅務(wù)機關(guān)檢查。 Article 20The taxpayer shall hang up the original tax registration certificate openly in the site

47、 of production or business operation or in the office for inspection by tax authorities. 納稅人遺失稅務(wù)登記證件的，應(yīng)當(dāng)在15日內(nèi)書面報告主管稅務(wù)機關(guān)，并登報聲明作廢。 In case the tax registration certificate is lost, the taxpayer shall report within 15 days in writing to competent tax authorities and make an announcement in the newspape

48、r declaring the lost certificate invalid. 第二十一條從事生產(chǎn)、經(jīng)營的納稅人到外縣(市)臨時從事生產(chǎn)、經(jīng)營活動的，應(yīng)當(dāng)持稅務(wù)登記證副本和所在地稅務(wù)機關(guān)填開的外出經(jīng)營活動稅收管理證明，向營業(yè)地稅務(wù)機關(guān)報驗登記，接受稅務(wù)管理。 Article 21Where a taxpayer engaged in production or business operation conducts production or business operation activities temporarily in another county (city), it sha

49、ll present a copy of its tax registration certificate and the taxation certificate for business operation outside of the locality issued by the tax authorities in its locality to the tax authorities of the intended county (city) for inspection and shall accept the tax administration. 從事生產(chǎn)、經(jīng)營的納稅人外出經(jīng)營

50、，在同一地累計超過180天的，應(yīng)當(dāng)在營業(yè)地辦理稅務(wù)登記手續(xù)。 Where a taxpayer engaged in production or business operation conducts business in a place outside of its locality, it shall go through the tax registration procedure with local tax authorities if the time of its production or business operation in the same place exceed

51、s 180 days in the aggregate. 第三章賬簿、憑證管理 Chapter III Administration of Accounting Books and Vouchers 第二十二條從事生產(chǎn)、經(jīng)營的納稅人應(yīng)當(dāng)自領(lǐng)取營業(yè)執(zhí)照或者發(fā)生納稅義務(wù)之日起15日內(nèi)，按照國家有關(guān)規(guī)定設(shè)置賬簿。 Article 22Taxpayers engaged in production or business operation shall, within 15 days from the date of receipt of their business license or occur

52、rence of tax obligation, set up accounting books in accordance with the relevant provisions by the State. 前款所稱賬簿，是指總賬、明細賬、日記賬以及其他輔助性賬簿?？傎~、日記賬應(yīng)當(dāng)采用訂本式。 The accounting books as mentioned in the preceding paragraph refer to general ledgers, detailed accounts, journal accounts and other auxiliary account

53、ing books. General ledgers and journal accounts shall be bound into a book form. 第二十三條生產(chǎn)、經(jīng)營規(guī)模小又確無建賬能力的納稅人，可以聘請經(jīng)批準從事會計代理記賬業(yè)務(wù)的專業(yè)機構(gòu)或者經(jīng)稅務(wù)機關(guān)認可的財會人員代為建賬和辦理賬務(wù);聘請上述機構(gòu)或者人員有實際困難的，經(jīng)縣以上稅務(wù)機關(guān)批準，可以按照稅務(wù)機關(guān)的規(guī)定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。 Article 23Taxpayers who are engaged in small scale production or business operati

54、on and truly unable to set up their accounting books may entrust any registered accountant office or accounting personnel approved by tax authorities with account establishment and book keeping. Taxpayers with real difficulty in retaining such office or personnel may, upon approval by tax authoritie

55、s above the county level, set up a pasting book for receipt and payment vouchers, a record book for purchase and sales of goods, or use a tax control device, in accordance with the provisions of tax authorities. 第二十四條從事生產(chǎn)、經(jīng)營的納稅人應(yīng)當(dāng)自領(lǐng)取稅務(wù)登記證件之日起15日內(nèi)，將其財務(wù)、會計制度或者財務(wù)、會計處理辦法報送主管稅務(wù)機關(guān)備案。 Article 24Taxpayers e

56、ngaged in production or business operation shall, within 15 days from obtaining the tax registration certificates, submit a report on the financial and accounting systems or methods of financial and accounting settlement to competent tax authorities for the record. 納稅人使用計算機記賬的，應(yīng)當(dāng)在使用前將會計電算化系統(tǒng)的會計核算軟件、

57、使用說明書及有關(guān)資料報送主管稅務(wù)機關(guān)備案。 Taxpayers keeping book accounts with computers shall submit a report on the accounting software applied to their computer systems, the users' manual and related documents, before using them, to competent tax authorities for the record. 納稅人建立的會計電算化系統(tǒng)應(yīng)當(dāng)符合國家有關(guān)規(guī)定，并能正確、完整核算其收入或者

58、所得。 The computerized accounting systems set up by taxpayers shall be in conformity with the relevant provisions of the State and shall be able to correctly and completely calculate the receipts or income of the taxpayer. 第二十五條扣繳義務(wù)人應(yīng)當(dāng)自稅收法律、行政法規(guī)規(guī)定的扣繳義務(wù)發(fā)生之日起10日內(nèi)，按照所代扣、代收的稅種，分別設(shè)置代扣代繳、代收代繳稅款賬簿。 Article 25Tax withholding agents shall, wit