税收征收管理法实施细则(中英对照)
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
(中华人民共和国国务院令第362号2002年9月7公布，自2002年10月15日起施行)
(Promulgated by Decree No. 362 of the State Council of the People's Republic of China on September 7, 2002, and effective as of October 15, 2002)
第一章总则
Chapter I General Provisions
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，制定本细则。
Article 1These Rules are hereby formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection).
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 2The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by 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.
第三条任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。
Article 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.
纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
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 be null and void.
第四条国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法;各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法，做好本地区税务系统信息化建设的具体工作。
Article 4The State Administration of Taxation shall be responsible for formulating overall plans, technical standards, technical designs and implementing measures in the construction 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 system in their respective regions.
地方各级人民政府应当积极支持税务系统信息化建设，并组织有关部门实现相关信息的共享。
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.
第五条税收征管法第八条所称为纳税人、扣缴义务人保密的情况，是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。
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 and tax withholding agents. Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
第六条国家税务总局应当制定税务人员行为准则和服务规范。
Article 6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正;下级税务机关应当按照上级税务机关的决定及时改正。
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 authorities at a higher level.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
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.
第七条税务机关根据检举人的贡献大小给予相应的奖励，奖励所需资金列入税务部门年度预算，单项核定。奖励资金具体使用办法以及奖励标准，由国家税务总局会同财政部制定。
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 the use of award-funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance.
第八条税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避：
Article 8When assessing the amount of tax payable, adjusting the amount of fixed tax payment, 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 responsible person:
(一)夫妻关系;
(1) spouse relationship;
(二)直系血亲关系;
(2) lineal blood relationship;
(三)三代以内旁系血亲关系;
(3) collateral blood relationship within three generations;
(四)近姻亲关系;
(4) close relative by marriage; or
(五)可能影响公正执法的其他利害关系。
(5) any other interests relationship that may influence impartial law enforcement.
第九条税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构，是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。
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 investigation 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.
国家税务总局应当明确划分税务局和稽查局的职责，避免职责交叉。
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.
第二章税务登记
Chapter II Tax Registration
第十条国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码，信息共享。
Article 10Local offices of the State Administration of Taxation and local tax bureaus shall use the same code for tax registration of the same taxpayer and share information.
税务登记的具体办法由国家税务总局制定。
The specific measures for tax registration shall be formulated by the State Administration of Taxation.
第十一条各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。
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 business licenses.
通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。
The specific measures for notification shall be formulated by the State Administration of Taxation jointly with the State Administration for Industry and Commerce.
第十二条从事生产、经营的纳税人应当自领取营业执照之日起30日内，向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记，如实填写税务登记表，并按照税务机关的要求提供有关证件、资料。
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 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.
前款规定以外的纳税人，除国家机关和个人外，应当自纳税义务发生之日起30日内，持有关证件向所在地的主管税务机关申报办理税务登记。
Taxpayers other than those mentioned in the preceding 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.
个人所得税的纳税人办理税务登记的办法由国务院另行规定。
Measures for tax registration of individual income tax by taxpayers shall be separately formulated by the State Council.
税务登记证件的式样，由国家税务总局制定。
The sample of tax registration certificate shall be determined by the State Administration of Taxation.
第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件;税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。
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 withholding 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.
第十四条纳税人税务登记内容发生变化的，应当自工商行政管理机关或者其他机关办理变更登记之日起30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。
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 to the original tax registration authorities for changing its tax registration by presenting the relevant certificates.
纳税人税务登记内容发生变化，不需要到工商行政管理机关或者其他机关办理变更登记的，应当自发生变化之日起30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。
When any change occurs in the content of tax registration and there is no need to make any change in 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或者其他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;按照规定不需要在工商行政管理机关或者其他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15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。
Article 15Where, according to law, a taxpayer's obligation to pay tax terminates because of dissolution, bankruptcy, cancellation or other 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 certificates 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, apply to the original tax authorities for cancellation of its tax registration by presenting the relevant certificates.
纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当在向工商行政管理机关或者其他机关申请办理变更或者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，并在30日内向迁达地税务机关申报办理税务登记。
Where any change in the taxpayer's domicile or business site involves 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 original 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.
纳税人被工商行政管理机关吊销营业执照或者被其他机关予以撤销登记的，应当自营业执照被吊销或者被撤销登记之日起15日内，向原税务登记机关申报办理注销税务登记。
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 registration authorities for cancellation of its tax registration.
第十六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、税务登记证件和其他税务证件。
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 hand over the invoices, tax registration certificate and other taxation documents to tax authorities.
第十七条从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起15日内，向主管税务机关书面报告其全部账号;发生变化的，应当自变化之日起15日内，向主管税务机关书面报告。
Article 17The taxpayer engaged in production or business operation shall, within 15 days from the date of opening 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 18The 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)开立银行账户;
(1) opening bank accounts;
(二)申请减税、免税、退税;
(2) applying for tax reduction, exemption or refund;
(三)申请办理延期申报、延期缴纳税款;
(3) applying for extension of tax declaration or deferral of tax payment;
(四)领购发票;
(4) purchasing of invoices;
(五)申请开具外出经营活动税收管理证明;
(5) applying for a taxation certificate for business operation outside of the locality;
(六)办理停业、歇业;
(6) going through the procedure for termination or suspension of business operation; or
(七)其他有关税务事项。
(7) other matters regarding taxation.
第十九条税务机关对税务登记证件实行定期验证和换证制度。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。
Article 19Tax authorities shall adopt a system of periodic inspection and replacement of tax registration certificate. The taxpayer shall go through certificate inspection or replacement procedures with competent tax authorities within the prescribed time limit by presenting the relevant certificates.
第二十条纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂，接受税务机关检查。
Article 20The taxpayer shall hang up the original tax registration certificate openly in the site of production or business operation or in the office for inspection by tax authorities.
纳税人遗失税务登记证件的，应当在15日内书面报告主管税务机关，并登报声明作废。
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 newspaper declaring the lost certificate invalid.
第二十一条从事生产、经营的纳税人到外县(市)临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开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 21Where a taxpayer engaged in production or business operation conducts production or business operation activities temporarily in another county (city), it shall 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.
从事生产、经营的纳税人外出经营，在同一地累计超过180天的，应当在营业地办理税务登记手续。