Two. The specific contents of the People's Republic of China (PRC) Tax Law are listed as follows:
1. Articles 1 to 14: General provisions.
2. Articles 15 to 60: See Resources.
3. Article 61 If a withholding agent fails to set up and keep the tax account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.
4. Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a prescribed time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
5. Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditure, omits reporting or underreports income in account books, or refuses to declare, falsely reports tax payment and fails to pay or underpays the tax payable after being notified by the tax authorities, is guilty of tax evasion. If a crime is constituted, criminal responsibility shall be investigated according to law.
6. Article 64 Where a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan.
7. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax or overdue fine, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.
Article 65 If a taxpayer fails to pay the tax payable and obstructs the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and the overdue fine, and impose a fine of not less than 50% but not more than five times the unpaid tax. If a crime is constituted, criminal responsibility shall be investigated according to law.
9. Article 66 Whoever defrauds the state of export tax rebate by falsely reporting exports or other deceptive means shall be recovered by the tax authorities and fined between one and five times of the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law. The tax authorities may stop handling export tax rebates for those who defraud the state within the prescribed time limit.
10. Article 67 If a person refuses to pay taxes by violence or threat, the tax authorities shall pursue criminal responsibility in accordance with the law in addition to recovering the taxes and late fees refused. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the tax refusal and overdue fine, and impose a fine of more than one time but less than five times the tax refusal.
Article 1 1. Article 68 If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities shall, in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.
Article 12. Article 69 Where a withholding agent fails to collect tax due to withholding, the tax authorities shall recover the tax from the taxpayer and impose a fine of not less than 50% but not more than three times the unpaid tax on the withholding agent.
13. Article 70 Where a taxpayer or withholding agent evades, refuses or otherwise obstructs the inspection by the tax authorities, the tax authorities shall order it to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.
14. Article 71 If anyone illegally prints invoices in violation of the provisions of Article 22 of this Law, the tax authorities shall destroy the illegally printed invoices, confiscate the illegal income and tools for committing crimes, and impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.
15. Article 72 If a taxpayer or withholding agent engaged in production or business operations violates the tax laws stipulated in this Law and refuses to be handled by the tax authorities, the tax authorities may collect or stop selling their invoices.
16. Article 73 Where a taxpayer or withholding agent's bank or other financial institution refuses the tax authorities to inspect the taxpayer or withholding agent's deposit account according to law, the tax authorities shall impose a fine of not less than 100,000 yuan but not more than 500,000 yuan, and impose a fine of not less than 1,000 yuan but not more than 10,000 yuan on the directly responsible person in charge and other directly responsible persons.
17. Article 74 Where the administrative penalty stipulated in this Law is less than 2,000 yuan, it may be decided by the tax office.
18. Article 75 The tax-related incomes from fines and confiscations of tax authorities and judicial organs shall be turned over to the state treasury according to the budget levels of tax warehousing.
19. Article 76 If the tax authorities change the scope of tax collection and management and the budget level of tax storage without authorization in violation of regulations, they shall be ordered to make corrections within a time limit, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions of demotion or dismissal according to law.
20. Article 77 If a taxpayer or withholding agent commits any of the acts listed in Articles 63, 65, 66, 67 and 71 of this Law and is suspected of committing a crime, the tax authorities shall hand it over to judicial organs for criminal responsibility according to law. Tax officials who practice favoritism and malpractice and fail to hand them over to judicial organs for criminal responsibility according to law. If the circumstances are serious, criminal responsibility shall be investigated according to law.
2 1. Article 78 Whoever collects taxes without the authorization of the tax authorities according to law shall be ordered to return the collected property and be given administrative sanctions or penalties according to law; If losses are caused to the legitimate rights and interests of others, they shall be liable for compensation according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
22. Article 79 If the tax authorities and tax officials seal up or detain the houses and articles necessary for taxpayers and their dependents to maintain their lives, they shall be ordered to return them and be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 80 If a tax official colludes with a taxpayer or withholding agent to instigate or assist the taxpayer or withholding agent to commit the acts specified in Articles 63, 65 and 66 of this Law, which constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
24. Article 81 If a tax official takes advantage of his position to accept or demand the property of a taxpayer or withholding agent or seek other illegitimate interests, which constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
25. Article 82 If a tax official engages in malpractices for personal gain or neglects his duty and fails to collect or underpays the tax payable, thus causing heavy losses to the national tax revenue and constituting a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law. Tax officials who abuse their powers and deliberately make things difficult for taxpayers and withholding agents shall be removed from their tax posts and given administrative sanctions according to law.
26. Article 83 Whoever, in violation of the provisions of laws and administrative regulations, collects, delays in collecting or pre-levies taxes shall be ordered by the higher authorities or administrative supervision organs to make corrections, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.
Article 84 Whoever, in violation of the provisions of laws and administrative regulations, makes decisions on levying, deferring, reducing, exempting, refunding taxes and other decisions that are in conflict with tax laws and administrative regulations without authorization shall, in addition to revoking the decisions made without authorization in accordance with the provisions of this Law, pay back the unpaid taxes and refund the taxes that should not be levied.
Article 85 If a tax official fails to withdraw in accordance with the provisions of this Law when collecting taxes or investigating cases of tax violations, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.
29. Eighty-sixth acts that violate tax laws and administrative regulations and should be given administrative punishment shall not be given administrative punishment if they are not discovered within five years.
Article 87 If a taxpayer, withholding agent or prosecutor fails to keep secrets in accordance with the provisions of this Law, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions by their units or relevant units according to law.
3 1. Article 88 When a taxpayer, withholding agent or tax payment guarantor has a tax dispute with the tax authorities, they must first pay or remit the tax, late payment fee or provide corresponding guarantee according to the tax authorities' tax decision, and then they can apply for administrative reconsideration according to law. If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.
32. Articles 89 to 94: Supplementary provisions.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law