Mortgage Reduction Mortage

Www Mortgagereductionmortage Tag Refinancing Mortgage Reduction Mortage 中华人民共和国税收征收管理法（修订）-英语听力|英语口语|商务英语

Www Mortgagereductionmortage Tag Refinancing Mortgage Reduction Mortage

Mortgagereductionmortage � Www �search�searchr Tag isearchl Tag search4 Www Th searcha Tag Mortgagereductionmortage usearchhsearchr Tag tsearchessearchsasearchlsearchh Refinancing v Tag Mortgagereductionmortage h Refinancing searcho Refinancing Mortgagereductionmortage w Refinancing search o searchosearcht Tag agsearchrd Www csearchin Www osearchtsearchg searchgWw Www searche Mortgagereductionmortage M Mortgagereductionmortage rga Mortgagereductionmortage ersearchd Refinancing ct Refinancing osearchm Tag rsearchag searchseacc Www T Tag g Mortgagereductionmortage i Refinancing Tsearchgn Www ortsearchagersearchd Refinancing c Refinancing i Tag n Mortgagereductionmortage orsearchag Www o searcho Refinancing tg Www gereductsearchonmsearchrtasearche t Tag ei Tag asearchcin Refinancing Mortgagereductionmortage se Tag rsearchh s Mortgagereductionmortage ac Tag aciM Refinancing r Tag gg Tag rsearchd Www c Www isearchn Tag osearcht Refinancing gesearchg osearchc Refinancing nu Refinancing tt Mortgagereductionmortage e Mortgagereductionmortage f Www l Mortgagereductionmortage o Mortgagereductionmortage isearchgsearcht Refinancing x Www isearchs Mortgagereductionmortage etsearchon Refinancing �search�

　　（1）to inspect a taxpayer's accounting books, vouchers for the accounts, statements and relevant information; to inspect a withholding agent's accounting books, vouchers for the accounts and relevant information in respect of the amount of tax withheld and remitted or collected and remitted;

　　（2）to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's where production or business operations are conducted and places where goods are stored; to inspect a withholding agent's operational conditions relating to the withholding and remittance of tax or the collection and remittance of tax;

　　（3）to order a taxpayer or withholding agent to furnish documents, certifying papers and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（4）to make inquiries of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（5）to inspect, at railway stations, docks, airports, postal enterprises and their branches, supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post; and

　　（6）upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution. Upon approval of the commissioner of the tax bureau（sub-bureau）at or above the level of the city divided into districts or the autonomous prefecture, inquire about the savings a suspect involved in a case. No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection.

　　Article 55 When the tax authorities, in accordance with law, conduct tax inspection of a taxpayer engaged in production or business operations in respect of the tax payment made during earlier tax periods and discover the taxpayer's evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted according to this Law.

　　Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully and provide relevant information, and may not refuse to accept such inspection or conceal any facts.

　　Article 57 When the tax authorities conduct tax inspection in accordance with law, they shall have the power to inquire the related units and individuals about the particulars of taxpayers, withholding agents and other parties in respect of the payment of tax and the amount of tax withheld shall truthfully provide the relevant information and certifying papers to the tax authorities.

　　Article 58 When investigating a case concerning violation of laws or regulations on tax collection, the tax authorities may take notes and make tape-recordings, video-recordings, photographing and duplications of the particulars and information pertaining to the case.

　　Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection certificate and tax inspection notice, and shall have the duty to keep confidentiality for the persons under inspection; where no such certificate and notice are produced, the persons subject to inspection shall have the right to refuse to accept the inspection.

　　Chapter V

　　Legal Responsibility

　　Article 60 Where a taxpayer commits one of the following acts, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than RMB2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan：

　　（1）failing to apply for tax registration or for change or cancellation of tax registration within the prescribed time limit;

　　（2）failing to establish and preserve accounting books, or keep the vouchers for the accounts and the relevant information in accordance with regulations;

　　（3）failing to submit the financial and accounting systems or the financial and accounting procedures and the accounting softwares to the tax authorities for the record in accordance with regulations;

　　（4）failing to report all the numbers of bank accounts to the tax authorities in accordance with regulations; and

　　（5）failing to install or use tax-monitoring devices in accordance with regulations, or damaging or destroying or, without authorization, altering such devices.

　　Where a taxpayer fails to go through the formalities for tax registration, the tax authorities shall order him to rectify within a time limit; if he still fails to rectify on the expiration of the time limit, the administrative department for industry and commerce shall, upon proposal and request of the tax authorities, revoke his business license.

　　Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters, damages or destroys, trades or forges tax registration certificate, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not fined not less than 10,000 yuan but not more than 50,000 yuan.

　　Article 61 Where a withholding agent fails to establish and preserve accounting books for the tax withheld and remitted or collected and remitted, or preserve the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted, in accordance with relevant regulations, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 5,000 yuan.

　　Article 62 Where, within the prescribed time limit, a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment or a withholding agent fails to submit to the tax authorities statements on taxes withheld and remitted or collected and remitted and other relevant information, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan;if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan.

　　Article 63 Tax evasion means that a taxpayer forges, asters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable. Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less then 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Where a withholding agent fails to pay, or underpays the tax which he withholds or collects by the means mentioned in the preceding paragraph, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 64 Where a taxpayer or withholding agent fabricates the basis on which tax is assessed, he shall be ordered by the tax authorities to rectify within a time limit and shall also be fined not more than 50,000 yuan.

　　Where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays.

　　Article 65 Where a taxpayer who fails to pay the tax due adopts the means of transferring or concealing his property, thus preventing the tax authorities from pursuing the payment of the tax in arrears, the tax authorities shall pursue the payment of the tax and the surcharge thereon and shall also impose on him a fine of not less than 50 percent but not more than five times the amount of tax in arrears; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 66 Where anyone, by making false export declaration or by other means, defrauds tax refund for exports from the State, the tax authorities shall pursue the return of the refund defrauded, and the person shall also be fined not less than the amount of the refund defrauded but not more than five times that amount; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Where anyone defrauds tax refund for exports from the State, the tax authorities may, within a specified time limit. Suspend tax refund for his exports.

　　Article 67 Refusal to pay tax means refusing to pay tax with resort to violence or threats. In such a case, the tax authorities shall, in addition to pursuing the payment of the amount of tax a person refuses to pay and the surcharge thereon, conduct investigation for criminal responsibility in accordance with law. If the circumstances are not serious and to crime is constituted, the tax authorities shall pursue the payment of the amount of tax he refuses to pay and the surcharge thereon and shall also impose on him a fine of not less than the amount of the tax he refuses to pay but not more than five times that amount.

　　Article 68 Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax that should be paid or remitted within the prescribed time limit and, after ordered by the tax authorities to pay or remit within a time limit, still fails to do so on the expiration of the time limit, the tax authorities may, in addition to pursuing, by adopting compulsory enforcement measures im accordance with the provisions in Article 40 of this Law, the payment of the amount of tax the taxpayer or withholding agent fails to pay or underpays or fails to remit, impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays or fails to remit.

　　Article 69 Where a withholding agent fails to withhold or collect the amount of tax which should be withheld or collected, the tax authorities shall pursue the payment of the said amount, and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of tax that should have been withheld or collected.

　　Article 70 Where a taxpayer or a withholding agent avoids, refuses to undergo or, by other means, hinders inspection by the tax authorities, he shall be ordered by the tax authorities to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.

　　Article 71 Where anyone, in violation of the provisions in Article 22 of this Law, illegally prints invoices, the tax authorities shall destroy the invoices illegally printed, confiscate his unlawful gains and tools for criminal purposes and impose on him a fine of not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

　　Article 72 Where a taxpayer engaged in production or business operations or a withholding agent commits an act in violation of the provisions in this Law on tax collection and refuses to be dealt with by the tax authorities, the tax authorities may confiscate his invoices or discontinue selling invoices to him.