Tax Collection Administration Law of the People's Republic of China..

This Law has been formulated with a view to strengthening the administration of tax collection, regulating tax collection and payment, guaranteeing the tax revenue of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
The Law consists of 94 Articles divided into 6 Chapters: I. General Provisions; II. Tax Administration; III. Tax Collection; IV. Tax Inspection; V. Legal Liabilities; VI. Supplementary Provisions. Entities or individuals obligated to pay taxes prescribed in the laws or administrative regulations are the taxpayers. Entities or individuals obligated to withhold and remit taxes or collect and remit taxes prescribed in the laws or administrative regulations are the withholding agents. Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with the law or the administrative regulations.