PRC Law on the Administration of the Levy and Collection of Taxes (Amended)

中华人民共和国税收征收管理法（修订）

A set of provisions newly promulgated to regulate the administration of tax collection in the PRC.

By clpstaff | clp articles |

(Adopted at the 27th Session of the Standing Committee of the 7th National People's Congress on 4 September 1992; revised at the 12th Session of the Standing Committee of the

（1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过，根据1995年2月28日第八届全国人民代表大会常务委员会第十二次会议《关于修改〈中华人民共和国税收征收管理法〉的决定》修正，2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议修订。）

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