Regulating the Administration of the Levy and Collection of Taxes

| BY

clpstaff &clp articles

In an attempt to streamline the collection procedures in the PRC, the government has introduced a new law amending the 1995 PRC, Administration of Tax…

In an attempt to streamline the collection procedures in the PRC, the government has introduced a new law amending the 1995 PRC, Administration of Tax Collection Law. This new law encourages the tax authorities to work with other areas of the government and introduces provisions that regulate the behaviour of tax officials.

The PRC Administration of Tax Collection Law  (new law) was adopted on April 28 2001 at the 21st Session of the Standing Committee of the 9th National People's Congress, and entered into effect on May 1 2001.  The new law amends the previous law of the same name that was adopted on February 28 1995 (old law).

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]