China’s Taxation Administration: Tax InspectionTax inspection refers to the inspection and verification conducted by tax authorities on the fulfillment of tax obligations by taxpayers in accordance with the law. Tax inspection is the power of tax authorities in tax collection and includes: ① The right to inspect infor…
China’s Taxation Administration: Regulations on EnforcementIf a taxpayer fails to pay the tax after the tax payment deadline, the tax authority may take the following mandatory measures under the statutory conditions: ① To notify their bank or other financial institution in writing to withhold taxes from their deposit…
China’s Taxation Administration: Regulations on Tax PreservationTax preservation measures are measures taken by tax authorities to prevent taxpayers from evading their tax payment obligations before the expiration of the tax payment period, including: ① To order them to pay taxes within a specified period of time; ② …
China’s Taxation Administration: Provisions on Tax Reduction, Exemption, Refund, And SubsidyA taxpayer may submit a written application to the tax authority for tax reduction or exemption in accordance with the law. Applications for tax reduction or exemption must be approved by the authorities prescribed by laws and a…
China’s Taxation Administration: Tax Collection PeriodTaxpayers must pay taxes within the period specified by law or the tax authorities in accordance with the law. If a taxpayer fails to pay taxes within the specified period, the tax authorities shall, in addition to ordering them to make payment within the specified …
China’s Taxation Administration: Tax Collection MethodAccording to the Law of the PRC on the Administration of Tax Collection and its detailed rules for application, tax authorities may collect taxes by auditing, assessment, or inspection, or by regular period or amount, or otherwise. Such other methods include withhol…
China’s Taxation Administration: Tax CollectionTax collection refers to a series of activities of tax authorities to collect taxes from taxpayers and pay them into treasury in accordance with the law. The tax law stipulates a series of systems pertaining to tax collection, including tax authorities, taxation jurisdicti…
China’s Taxation Administration: Tax DeclarationTaxpayers must submit tax returns, financial and accounting statements, and other necessary tax information to the competent tax authorities to complete tax declaration within the prescribed declaration period. If it is infeasible to complete tax declaration within the pr…
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