The Tax Collection Administration Law was promulgated in 1992 and amended in 1995, 2001, 2013 and 2015 respectively. The latest revision entered into force on April 24, 2015.

There are 43 articles in total.

The key points are as follows:

1.The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax dodged or overdue shall be implemented in accordance with the law or, if the State Council is authorized by the law to formulate relevant provisions, in accordance with the relevant provisions prescribed in administrative regulations formulated by the State Council.

2.The competent tax departments under the State Council shall be in charge of the administration of tax collection for the whole country. All the national tax bureaus and local tax bureaus shall respectively administer the tax collection in accordance with the scopes of administration of tax collection stipulated by the State Council.

3.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.

4.Where a tax authority has grounds for deeming that a taxpayer engaged in production or business operations has any act of evading tax payment obligations, the tax authority may adopt the preservative measures of taxation.