稅收征收管理法實(shí)施細(xì)則（中英對(duì)照）下面是CN人才網(wǎng)小編給大家整理收集的稅收征收管理法實(shí)施(中英對(duì)照)，希望對(duì)大家有幫助。稅收征收管理法實(shí)施細(xì)則(中英對(duì)照)RulesfortheImplementationoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(中華人民共和國(guó)國(guó)務(wù)院令第362號(hào)2002年9月7公布，自2002年10月15日起施行)(PromulgatedbyDecreeNo.362oftheStateCouncilofthePeople'sRepublicofChinaonSeptember7,2002,andeffectiveasofOctober15,2002)第一章總則ChapterIGeneralProvisions第一條根據(jù)《中華人民共和國(guó)稅收征收管理法》(以下簡(jiǎn)稱稅收征管法)的，制定本細(xì)則。Article1TheseRulesareherebyformulatedinaccordancewiththeprovisionsoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoastheLawontheAdministrationofTaxCollection).第二條凡依法由稅務(wù)機(jī)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(xì)則;稅收征管法及本細(xì)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。Article2TheLawontheAdministrationofTaxCollectionandtheseRulesapplytothecollectionofvarioustaxesbytaxauthoritiesaccordingtolaw.IncasewherethereisnoprovisionintheLawontheAdministrationofTaxCollectionandtheseRules,theprovisionsofothertaxlaws,taxadministrativerulesorregulationsshallbeimplemented.第三條任何部門、單位和個(gè)人作出的與稅收法律、行政法規(guī)相抵觸的一律無效，稅務(wù)機(jī)關(guān)不得執(zhí)行，并應(yīng)當(dāng)向上級(jí)稅務(wù)機(jī)關(guān)。Article3Decisionsmadebyanydepartment,unitorindividualthatcontravenethetaxlaws,taxadministrativerulesorregulationsshallbenullandvoid.Relevanttaxauthoritiesshallnotimplementthesedecisionsandshallreporttotaxauthoritiesatahigherlevel.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、協(xié)議等與稅收法律、行政法規(guī)相抵觸的，一律無效。Taxpayersshallfulfilltheirobligationoftaxpaymentinaccordancewiththeprovisionsoftaxlaws,taxadministrativerulesorregulations.Contracts,agreementsandotherdocumentssignedbytaxpayersthatcontravenetaxlaws,taxadministrativerulesorregulationsshallbenullandvoid.第四條國(guó)家稅務(wù)總局負(fù)責(zé)制定全國(guó)稅務(wù)系統(tǒng)信息化建設(shè)的總體規(guī)劃、技術(shù)標(biāo)準(zhǔn)、技術(shù)方案與實(shí)施;各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照國(guó)家稅務(wù)總局的總體規(guī)劃、技術(shù)標(biāo)準(zhǔn)、技術(shù)方案與實(shí)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。Article4TheStateAdministrationofTaxationshallberesponsibleforformulatingoverallplans,technicalstandards,technicaldesignsandimplementingmeasuresintheconstructionofnationaltaxationinformationsystem.Accordingtotheoverallplans,technicalstandards,technicaldesignsandimplementingmeasuresformulatedbytheStateAdministrationofTaxation,taxauthoritiesatvariouslevelsshallworkeffectivelyintheconstructionoftaxationinformationsystemintheirrespectiveregions.地方各級(jí)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(shí)現(xiàn)相關(guān)信息的共享。Thelocalpeople'sgovernmentsatvariouslevelsshallgivepositivesupporttotheconstructionofthetaxationinformationsystemandorganizetherelateddepartmentstohavetherelevantinformationshared.第五條稅收征管法第八條所稱為納稅人、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(gè)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。Article5Informationtobekeptconfidentialfortaxpayersandtaxwithholdingagents,asstipulatedinArticle8oftheLawontheAdministrationofTaxCollection,referstothecommercialsecretandindividualprivacyoftaxpayersandtaxwithholdingagents.Anyviolationoftaxlawbytaxpayersandwithholdingagentsdoesnotfallwithinthescopeofconfidentiality.第六條國(guó)家稅務(wù)總局應(yīng)當(dāng)制定稅務(wù)人員行為準(zhǔn)則和服務(wù)規(guī)范。Article6TheStateAdministrationofTaxationshallformulatethenormofconductandstandardofservicefortaxofficials.上級(jí)稅務(wù)機(jī)關(guān)發(fā)現(xiàn)下級(jí)稅務(wù)機(jī)關(guān)的稅收違法行為，應(yīng)當(dāng)及時(shí)予以糾正;下級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照上級(jí)稅務(wù)機(jī)關(guān)的決定及時(shí)改正。Taxauthoritiesatahigherlevelshallpromptlyrectifyanyviolationoftaxlawbytaxauthoritiesatalowerlevelupondiscovery.Taxauthoritiesatalowerlevelshallpromptlycorrecttheirviolationoftaxlawaccordingtothedecisionoftaxauthoritiesatahigherlevel.下級(jí)稅務(wù)機(jī)關(guān)發(fā)現(xiàn)上級(jí)稅務(wù)機(jī)關(guān)的稅收違法行為，應(yīng)當(dāng)向上級(jí)稅務(wù)機(jī)關(guān)或者有關(guān)部門報(bào)告。Taxauthoritiesatalowerlevelshallreporttotaxauthoritiesatahigherlevelorrelevantdepartmentupondiscoveringanyviolationoftaxlawbytaxauthoritiesatahigherlevel.第七條稅務(wù)機(jī)關(guān)根據(jù)檢舉人的貢獻(xiàn)大小給予相應(yīng)的獎(jiǎng)勵(lì)，獎(jiǎng)勵(lì)所需資金列入稅務(wù)部門年度預(yù)算，單項(xiàng)核定。獎(jiǎng)勵(lì)資金具體使用辦法以及獎(jiǎng)勵(lì)標(biāo)準(zhǔn)，由國(guó)家稅務(wù)總局會(huì)同財(cái)政部制定。Article7Taxauthoritiesshallgrantawardstooffencereportersonthebasisoftheircontributions.Fundsneededtopaytheseawardsshallbeincludedintheannualbudgetofthetaxationdepartmentandapprovedseparately.Thespecificmeasuresandstandardfortheuseofaward-fundsshallbeformulatedbytheStateAdministrationofTaxationjointlywiththeMinistryofFinance.第八條稅務(wù)人員在核定應(yīng)納稅額、調(diào)整稅收定額、進(jìn)行稅務(wù)檢查、實(shí)施稅務(wù)行政處罰、辦理稅務(wù)行政復(fù)議時(shí)，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：Article8Whenassessingtheamountoftaxpayable,adjustingtheamountoffixedtaxpayment,conductingtaxinspection,imposingtaxadministrativepenalties,orconductingtaxadministrativereconsideration,taxofficialsshallrecusethemselvesiftheyhaveanyofthefollowingrelationshipswiththetaxpayer,ortaxwithholdingagent,oritslegalrepresentative,orthedirectresponsibleperson:(一)夫妻關(guān)系;(1)spouserelationship;(二)直系血親關(guān)系;(2)linealbloodrelationship;(三)三代以內(nèi)旁系血親關(guān)系;(3)collateralbloodrelationshipwithinthreegenerations;(四)近姻親關(guān)系;(4)closerelativebymarriage;or(五)可能影響公正執(zhí)法的其他利害關(guān)系。(5)anyotherinterestsrelationshipthatmayinfluenceimpartiallawenforcement.第九條稅收征管法第十四條所稱按照國(guó)務(wù)院規(guī)定設(shè)立的并向社會(huì)的稅務(wù)機(jī)構(gòu)，是指省以下稅務(wù)局的稽查局?；榫謱Ｋ就刀?、逃避追繳欠稅、騙稅、抗稅案件的查處。Article9TaxationorgansestablishedaccordingtoprovisionsoftheStateCouncilandmadeknowntothepublic,asstipulatedinArticle14oftheLawontheAdministrationofTaxCollection,refertotheinvestigationbureausofthetaxbureausorofficesbelowtheprovinciallevel.Theinvestigationbureausarespecificallyresponsiblefortheinvestigationandhandlingofcasesinvolvingtaxevasion,avoidanceofpursuanceoftaxinarrears,taxfraudulence,andrefusaltopaytax.國(guó)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)，避免職責(zé)交叉。TheStateAdministrationofTaxationshallclearlydefinetherespectivefunctionsofthetaxbureauorofficeandtheinvestigationbureautoavoidanyoverlapbetweenthem.第二章稅務(wù)登記ChapterIITaxRegistration第十條國(guó)家稅務(wù)局、地方稅務(wù)局對(duì)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。Article10LocalofficesoftheStateAdministrationofTaxationandlocaltaxbureausshallusethesamecodefortaxregistrationofthesametaxpayerandshareinformation.稅務(wù)登記的具體辦法由國(guó)家稅務(wù)總局制定。ThespecificmeasuresfortaxregistrationshallbeformulatedbytheStateAdministrationofTaxation.第十一條各級(jí)工商行政管理機(jī)關(guān)應(yīng)當(dāng)向同級(jí)國(guó)家稅務(wù)局和地方稅務(wù)局定期辦理開業(yè)、變更、注銷登記以及吊銷營(yíng)業(yè)執(zhí)照的情況。Article11TheadministrativedepartmentsforindustryandcommerceateverylevelshallperiodicallynotifythelocalofficesoftheStateAdministrationofTaxationandlocaltaxbureausatthesamelevelofthesituationsofissuance,alteration,cancellationandrevocationofbusinesslicenses.通報(bào)的具體辦法由國(guó)家稅務(wù)總局和國(guó)家工商行政管理總局聯(lián)合制定。ThespecificmeasuresfornotificationshallbeformulatedbytheStateAdministrationofTaxationjointlywiththeStateAdministrationforIndustryandCommerce.第十二條從事生產(chǎn)、經(jīng)營(yíng)的納稅人應(yīng)當(dāng)自領(lǐng)取營(yíng)業(yè)執(zhí)照之日起30日內(nèi)，向生產(chǎn)、經(jīng)營(yíng)地或者納稅義務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)辦理稅務(wù)登記，如實(shí)填寫稅務(wù)登記表，并按照稅務(wù)機(jī)關(guān)的要求提供有關(guān)證件、資料。Article12Taxpayersengagedinproductionorbusinessoperationshall,within30daysfromthedateofobtainingtheirbusinesslicenses,filewrittenapplicationsfortaxregistrationwiththecompetenttaxauthoritiesinthelocalitieswheretheproductionorbusinessoperationisconductedorwherethetaxobligationoccurs.Theyshalltruthfullycompletethetaxregistrationformandsubmittherelevantcertificate,documentsandinformationasrequiredbytaxauthorities.前款規(guī)定以外的納稅人，除國(guó)家機(jī)關(guān)和個(gè)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(jī)關(guān)申報(bào)辦理稅務(wù)登記。Taxpayersotherthanthosementionedintheprecedingparagraph,exceptStateorgansandindividuals,shall,bypresentingrelevantdocuments,gothroughtheprocedurefortaxregistrationwiththecompetenttaxauthoritiesintheirlocalitieswithin30daysfromthedateofoccurrenceoftaxobligation.個(gè)人所得稅的納稅人辦理稅務(wù)登記的辦法由國(guó)務(wù)院另行規(guī)定。MeasuresfortaxregistrationofindividualincometaxbytaxpayersshallbeseparatelyformulatedbytheStateCouncil.稅務(wù)登記證件的式樣，由國(guó)家稅務(wù)總局制定。ThesampleoftaxregistrationcertificateshallbedeterminedbytheStateAdministrationofTaxation.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(jī)關(guān)申報(bào)辦理扣繳稅款登記，領(lǐng)取扣繳稅款登記證件;稅務(wù)機(jī)關(guān)對(duì)已辦理稅務(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(xiàng)，不再發(fā)給扣繳稅款登記證件。Article13Taxwithholdingagentsshall,within30daysfromthedateofoccurrenceoftaxwithholdingobligation,applytolocaltaxauthoritiesfortaxwithholdingregistrationandobtainingthetaxwithholdingregistrationcertificate.Incaseataxwithholdingagentalreadyhascompletedataxregistrationprocedure,taxauthoritiesmayonlyrecordthetaxwithholdingobligationonitstaxregistrationcertificateandwillnotissueaseparatetaxwithholdingregistrationcertificatetotheagent.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(jī)關(guān)或者其他機(jī)關(guān)辦理變更登記之日起30日內(nèi)，持有關(guān)證件向原稅務(wù)登記機(jī)關(guān)申報(bào)辦理變更稅務(wù)登記。Article14Whenanychangeoccursinthecontentsoftaxregistration,thetaxpayershall,within30daysfromthedateofcompletingtheprocedureforchangingitsbusinesslicensewiththeadministrativedepartmentforindustryandcommerceoranyotherdepartment,applytotheoriginaltaxregistrationauthoritiesforchangingitstaxregistrationbypresentingtherelevantcertificates.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(jī)關(guān)或者其他機(jī)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(jī)關(guān)申報(bào)辦理變更稅務(wù)登記。Whenanychangeoccursinthecontentoftaxregistrationandthereisnoneedtomakeanychangeintheregistrationwiththeadministrativedepartmentforindustryandcommerceoranyotherdepartment,thetaxpayershall,within30daysfromthedateofsuchachange,applytotheoriginaltaxregistrationauthoritiesforchangingitstaxregistrationbypresentingtherelevantcertificates.第十五條納稅人發(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(jī)關(guān)或者其他機(jī)關(guān)辦理注銷登記前，持有關(guān)證件向原稅務(wù)登記機(jī)關(guān)申報(bào)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(jī)關(guān)或者其他機(jī)關(guān)辦理注冊(cè)登記的，應(yīng)當(dāng)自有關(guān)機(jī)關(guān)批準(zhǔn)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(jī)關(guān)申報(bào)辦理注銷稅務(wù)登記。Article15Where,accordingtolaw,ataxpayer'sobligationtopaytaxterminatesbecauseofdissolution,bankruptcy,cancellationorotherreasons,thetaxpayershall,beforegoingthroughtheprocedureforcancellationofitsregistrationwiththeadministrativedepartmentforindustryandcommerceoranyotherdepartment,applytotheoriginaltaxauthoritiesforcancellationofitstaxregistrationbypresentingtherelevantcertificatesanddocuments;wherethereisnoneedforregistrationwiththeadministrativedepartmentforindustryandcommerceoranyotherdepartmentaccordingtorelevantprovisions,thetaxpayershall,within15daysfromthedateofapprovalbyrelevantdepartmentordeclarationofthetermination,applytotheoriginaltaxauthoritiesforcancellationofitstaxregistrationbypresentingtherelevantcertificates.納稅人因住所、經(jīng)營(yíng)地點(diǎn)變動(dòng)，涉及改變稅務(wù)登記機(jī)關(guān)的，應(yīng)當(dāng)在向工商行政管理機(jī)關(guān)或者其他機(jī)關(guān)申請(qǐng)辦理變更或者注銷登記前或者住所、經(jīng)營(yíng)地點(diǎn)變動(dòng)前，向原稅務(wù)登記機(jī)關(guān)申報(bào)辦理注銷稅務(wù)登記，并在30日內(nèi)向遷達(dá)地稅務(wù)機(jī)關(guān)申報(bào)辦理稅務(wù)登記。Whereanychangeinthetaxpayer'sdomicileorbusinesssiteinvolvesthechangeoftaxregistrationauthorities,thetaxpayershall,beforegoingthroughthealterationorcancellationprocedureofregistrationwiththeadministrativedepartmentforindustryandcommerceoranyotherdepartment,orbeforechangingthedomicileorbusinesssite,applytotheoriginaltaxregistrationauthoritiesforcancellationofitstaxregistration,and,within30days,applyfortaxregistrationwiththetaxauthoritiesofthelocalitytowhichitsdomicileorbusinesssiteistransferred.納稅人被工商行政管理機(jī)關(guān)吊銷營(yíng)業(yè)執(zhí)照或者被其他機(jī)關(guān)予以撤銷登記的，應(yīng)當(dāng)自營(yíng)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(jī)關(guān)申報(bào)辦理注銷稅務(wù)登記。Thetaxpayerwhosebusinesslicenseisrevokedbytheadministrativedepartmentforindustryandcommerceorwhoseregistrationiscancelledbyanyotherdepartmentshall,within15daysfromthedateofitsbusinesslicenserevocationorregistrationcancellation,applytotheoriginaltaxregistrationauthoritiesforcancellationofitstaxregistration.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(jī)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。Article16Beforegoingthroughtheprocedureforcancellationoftaxregistration,thetaxpayershallsettlealltaxespayable,surchargeontaxinarrearsandpenalties,andshallhandovertheinvoices,taxregistrationcertificateandothertaxationdocumentstotaxauthorities.第十七條從事生產(chǎn)、經(jīng)營(yíng)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(jī)關(guān)書面報(bào)告其全部賬號(hào);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(jī)關(guān)書面報(bào)告。Article17Thetaxpayerengagedinproductionorbusinessoperationshall,within15daysfromthedateofopeningabasicdepositaccountorotherdepositaccounts,reportinwritingalltheaccountnumberstocompetenttaxauthorities,orshallsubmitawrittenreporttocompetenttaxauthoritieswithin15daysfromthedateofachange,ifany.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(xiàng)時(shí)，必須持稅務(wù)登記證件：Article18Thetaxpayer,exceptonewhodoesnotneedtoobtainataxregistrationcertificateaccordingtotheprovisions,mustpresentitstaxregistrationcertificatewhenhandlingthefollowingmatters:(一)開立銀行賬戶;(1)openingbankaccounts;(二)申請(qǐng)減稅、免稅、退稅;(2)applyingfortaxreduction,exemptionorrefund;(三)申請(qǐng)辦理延期申報(bào)、延期繳納稅款;(3)applyingforextensionoftaxdeclarationordeferraloftaxpayment;(四)領(lǐng)購(gòu)發(fā)票;(4)purchasingofinvoices;(五)申請(qǐng)開具外出經(jīng)營(yíng)活動(dòng)稅收管理證明;(5)applyingforataxationcertificateforbusinessoperationoutsideofthelocality;(六)辦理停業(yè)、歇業(yè);(6)goingthroughtheprocedureforterminationorsuspensionofbusinessoperation;or(七)其他有關(guān)稅務(wù)事項(xiàng)。(7)othermattersregardingtaxation.第十九條稅務(wù)機(jī)關(guān)對(duì)稅務(wù)登記證件實(shí)行定期驗(yàn)證和換證。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(jī)關(guān)辦理驗(yàn)證或者換證手續(xù)。Article19Taxauthoritiesshalladoptasystemofperiodicinspectionandreplacementoftaxregistrationcertificate.Thetaxpayershallgothroughcertificateinspectionorreplacem