Editor's notes: PRC Law on the Administration of the Levy and Collection of Taxes (Amended)

June 02, 2001 | BY

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A summary of the new PRC Administration of Tax Collection Law.

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Background
ThePRC Law on theAdministration of the Levy and Collection of Taxes (Amended) (中华人民共和国税收征收管理法（修订）) (new law) was adopted on 28 April 2001 at the 21st Session of the Standing Committee of the 9th National People's Congress, and