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1、中华人民共和国税收征收管理法实施细则中英对照中华人民共和国税收征收管理法实施细则DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OFTHEPEOPLESREPUBLIC OF CHINA TO ADMINISTER THE LEVYING AND COLLECTION OF TAXES第一条根据中华人民共和国税收征收管理法(以下简称税收征管法)的规定，制定本实施细则。 Article 1 These Detailed Rules are formulated in accordance with the provisions of the La
2、w of the Peoples Republic of China to Administer the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law).第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。 Article 2 The Tax Administration Law and these Detailed Rules shall apply to the admi
3、nistration of the levying and collection of the various types of taxes imposed by the taxation authorities.In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and adminis
4、trative legislation.第三条税收的开征、停征以及减税、免税、退税、补税，依照税收法律、行政法规的规定执行。税务机关有权拒绝执行与税收法律、行政法规相抵触的决定，并向上级税务机关报告。 Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provision
5、s of the Tax Administration Law and these Detailed Rules.A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.第四条税收征管法第五条和本细则所称国务院税务
6、主管部门，是指财政部、国家税务总局。 Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.第二章税务登记 CHAPTER II-TAXATION REGISTRATION 第五条税收征管法第九条第二款所称纳税人，是指
7、不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。其办理税务登记的范围和办法另行规定。 Article 5 The term taxpayer as stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the l
8、aw and administrative legislation.The scope of and measures for taxation registration for such units and Individuals shall be stipulated elsewhere.第六条从事生产、经营的纳税人，应当在规定的时间内向税务机关书面申报办理税务登记，如实填写税务登记表。税务登记表的主要内容包括： Article 6 A taxpayer engaging in production or business operations shall file a written a
9、pplication for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form.The main content of the tax registration form shall include: (一)单位名称、法定代表人或者业主姓名及其居民身份证、护照或者其他合法证件的号码； (1) name of unit, name of legal repr
10、esentative or business owner and the number of his residency certificate, passport or other legal documentation;(二)住所、经营地点； (2) place of residence and of business operations;(三)经济性质； (3) economic nature of the operations;(四)企业形式、核算方式； (4) form of enterprise and method of accounting; (五)生产经营范围、经营方式；
11、(5)scope of Production or business operations and method of operation; (六)注册资金(资本)、投资总额、开户银行及帐号； (6) registered capital, total investment, name of bank where an account is held and bank account number; (七)生产经营期限、从业人数、营业执照号码； (7) duration of the term of the production or business operations,number of
12、 employees, business licence number; (八)财务负责人、办税人员； (8) party in charge of finance matters and taxation personnel;(九)其他有关事项。 (9) other relevant matters.企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。 Where an enterprise establishes a branch operation or premises engaging in production or
13、business operations in an other district, the enterprise must also register its head offices name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.第七条纳税人向税务机关填报税务登记表时，应当根据不同情况相应提供下列有关证件、资料： Article 7 When presenting the taxat
14、ion authority with its tax registration form, a tax payer shall, depending on the circumstances, provide the following documents and material: (一)营业执照； (1) business licence; (二)有关合同、章程、协议书； (2) relevant contracts, articles of association and letters of agreement; (三)银行帐号证明； (3) bank account number d
15、ocumentation; (四)居民身份证、护照或者其他合法证件； (4) residency certificate, passport or other legal documentation; (五)税务机关要求提供的其他有关证件、资料。 (5) other documents and material required by the taxation authority.第八条对纳税人填报的税务登记表、提供的证件和资料，税务机关应当自收到之日起三十日内审核完毕；符合规定的，予以登记，并发给税务登记证件。 Article 8 A taxation authority shall com
16、plete its examination and verification of the tax registration form submitted by a tax payer and any other documents and material provided within 30 days of their receipt.税务登记证件的式样，由国家税务总局制定。 For those applications in compliance with regulations, registration shall be granted and a tax registration
17、certificate shall be issued.The format of the tax registration certificate shall be determined by the State Administration of Taxation.第九条税务登记内容发生变化时，纳税人在工商行政管理机关办理注册登记的，应当自工商行政管理机关办理变更登记之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记；按照规定纳税人不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣布变更之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记。 Articl
18、e 9 If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and
19、commerce, present the relevant certificate to the original taxation registration authority to apply for registration ofthe amendment.If, in accordance with regulations, the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce, the ta
20、xpayer shall within 30 days ofthe relevant organ approving or announcing the amendment, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.第十条纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记； Article 10
21、 If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other such circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce, present the relevant
22、 certificate to the original taxation registration authority to apply for cancellation of its taxation registration. 按照规定不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣告终止之日起十五日内，持有关证件向原税务登记机关申报办理注销税务登记。 If, in accordance with regulations, the taxpayer is not required to cancel its registration with the administra
23、tive authority for industry and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.纳税人因住所、经营地点变动而涉及改变税务登记机关
24、的，应当在向工商行政管理机关申请办理变更或注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并向迁达地税务机关申请办理税务登记。 If a change in a taxpayers place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority, the taxpayer shall, before applying to the administrative authority f
25、or industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax reg
26、istration procedures with the relevant taxation authority in the new region.纳税人被工商行政管理机关吊销营业执照的，应当自营业执照被吊销之日起十五日内，向原税务登记机关申报办理注销税务登记。 A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence,
27、apply to the original taxation registration authority for cancellation of its taxation registration.第十一条纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票和其他税务证件。 Article 11 Before carrying out procedures to cancel its taxation registration, a taxpayer shall settle all payable taxes, overdue payment fines and
28、other fines and shall turn over invoices and other taxation documents to the taxation authority.第十二条除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时必须持税务登记证件： Article 12 Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certi
29、ficate when carrying out the following matters: (一)申请减税、免税、退税； (1) applying for a tax reduction, exemption or refund; (二)领购发票； (2) purchasing invoices;(三)外出经营活动税收管理证明； (3) obtaining a certificate for tax revenue administration of outside operations;(四)其他有关税务事项。 (4) other tax related matters;第十三条依照税收
30、法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。 Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or t
31、ax collection certificate.第十四条税务机关对税务登记证件实行定期验证和换证制度。 Article 14 A taxation authority shall implement a regular certificate inspection and replacement system for tax registration certificates.纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。 A taxpayer shall present the relevant certificate to the responsible tax
32、ation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.第十五条纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。 Article 15 The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax w
33、ithholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged.纳税人遗失税务登记证件或者扣缴义务人遗失代扣代缴、代收代缴税款凭证，应当书面报告主管税务机关并公开声明作废，同时申请补发。 Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate,a writte
34、n report shall be filed with the responsible taxation authority, the lost document shall be publicly declared invalid and, at the same time, an application shall be made for the certificate to be reissued.第十六条从事生产、经营的纳税人到外县(市)从事生产、经营活动的，必须持所在地税务机关填发的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。 Article 16 A tax
35、payer engaging in production or business operations who wants to undertake production or business activities in another county (town)must present the certificate for tax revenue administration of outside operations, issued by its local taxation authority, to the taxation authority of the new place o
36、f operations for inspection and registration and shall accept its administration of taxation matters.第三章帐簿、凭证管理 CHAPTER III-ADMINISTRATION OF ACCOUNT BOOKS AND VOUCHERS 第十七条从事生产、经营的纳税人应当依照税收征管法第十二条规定，自领取营业执照之日起十五日内设置帐簿。 Article 17 A taxpayer engaging in production or business operations shall in acc
37、ordance with the provisions of Article 12 of the Tax Administration Law establish account books within 15daysofthedateofissueofits business licence.前款所称帐簿是指总帐、明细帐、日记帐以及其他辅助性帐簿。总帐、日记帐必须采用订本式。 The term account books as stated in the previous paragraph shall refer to general ledgers, detailed accounts
38、journals and other auxiliary account books General ledgers and journals must be in abound form.第十八条生产经营规模小又确无建帐能力的个体工商户，可以聘请注册会计师或者经税务机关认可的财会人员代为建帐和办理帐务； Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the abi
39、lity to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters.聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。 Should there be real difficulty in appointing a registere
40、d accountant or accounting personnel recognised by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc. ,pursuant to the provisions of
41、the taxation authority.第十九条从事生产、经营的纳税人应当自领取税务登记证件之日起十五日内，将其财务、会计制度或者财务、会计处理办法报送税务机关备案。 Article 19 Within 15 days of receipt of its tax registration certificate, a taxpayer engaging in production or business operations, shall report details of its financial and accounting systems or measures for hand
42、ling finance and accounting matters to the taxation authority for its records.第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。 Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding
43、agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。 Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book k
44、eeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records. 纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入或者所得的，其计算机储存和输出的会计记录，可视同会计帐簿，但是应当打印成书面记录并完整保存； If a taxpayer or tax withholding agent has a sound accounting systemand can
45、use a computer accurately and completely to calculate its gains or income, the account entries it stores and puts out may be regarded as an account book. The records must, however, be printed out as written entries and kept intact, 会计制度不健全，不能通过电子计算机正确、完整计算其收入或者所得的，应当建立总帐和与纳税或者代扣代缴、代收代缴税款有关的其他帐簿。 If
46、the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer, the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax.第二十二条帐簿、会计凭证和报表，应当使
47、用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。 Article 22 Account books vouchers and statements shall be kept in the Chinese language.In a national minority autonomous region, the local national minority language script in common use throughout the region may be used simultaneously.Foreign inv
48、estment enterprises and foreign enterprises may use a foreign language script simultaneously.第二十三条帐簿、会计凭证、报表、完税凭证及其他有关纳税资料应当保存十年。但是，法律、行政法规另有规定的除外。 Article 23Except if the provisions of relevant laws and administrative legislation stipulate otherwise account books vouchers, statements, proofof tax p
49、ayment and other relevant tax material must be kept for 10 years.第四章纳税申报 CHAPTER IV-TAX DECLARATIONS 第二十四条纳税人、扣缴义务人必须在法律、行政法规规定的或者税务机关依照法律、行政法规的规定确定的申报期限内，到主管税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表。 Article 24 A taxpayer or tax with holding agent must, with in the declaration period stipulated by the law and administrative legisl