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Order of the State Council of the People's Republic of China
(No. 362)
The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection is hereby promulgated and shall be implemented as of December 15, 2002.
Zhu Rongji, Premier
Sept. 7, 2002
Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
| | 中华人民共和国国务院令
（第362号）
现公布《中华人民共和国税收征收管理法实施细则》，自２００２年１０月１５日起施行。
总理 朱镕基
二００二年九月七日
中华人民共和国税收征收管理法实施细则
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Chapter I General Provisions
| | 第一章 总则
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Article 1 The present Detailed Rules are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as LATC).
| | 第一条 根据《中华人民共和国税收征收管理法》（以下简称税收征管法）的规定，制定本细则。
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Article 2 The LATC and the present Detailed Rules shall be both applicable to the administration of various taxes that shall be collected by the tax authorities in accordance with the law; where it isn't prescribed in the LATC or the present Detailed Rules, it shall be implemented in accordance with the relevant laws and administrative regulations on tax collection.
| | 第二条 凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
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Article 3 Where a decision made by a department, entity or individual conflicts with any of the laws and the administrative regulations on tax collection, it shall be invalid. The tax organs shall not implement it and shall report it to the superior tax organs.
The taxpayers shall undertake the obligation of tax payment in accordance with the laws and administrative regulations on tax collection; where a contract or agreement signed by them is inconsistent with the laws and regulations on tax collection, it shall be invalid.
| | 第三条 任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。
纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
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Article 4 The State Administration of Taxation shall be responsible for the overall programming, technical standards, technical plan and implementing measures for the electronic construction of the national tax system. The tax organs of all levels shall do a good job in the local electronic construction of local tax system in accordance with the overall programming, technical standards, technical plan and implementing measures of the State Administration of Taxation.
The people's governments of all levels shall actively support the electronic construction of tax system and organize the relevant departments to realize sharing of relevant information.
| | 第四条 国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法；各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法，做好本地区税务系统信息化建设的具体工作。
地方各级人民政府应当积极支持税务系统信息化建设，并组织有关部门实现相关信息的共享。
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Article 5 The circumstances as mentioned in Article 8 of the LATC that shall be kept secret for the taxpayers or the withholders refer to the commercial secrets or privacy of the taxpayers or the withholders. The illegal acts of the taxpayers or the withholders shall not fall within the scope of confidentiality.
| | 第五条 税收征管法第八条所称为纳税人、扣缴义务人保密的情况，是指纳税人、扣缴义务人的商业秘密及个人隐私。纳税人、扣缴义务人的税收违法行为不属于保密范围。
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Article 6 The State Administration of Taxation shall create behavior and service criteria for tax personnel.
Where any superior tax organ finds any illegal act of its subordinate tax organs, it shall get them right in time; and the subordinate tax organs shall get right according to the decision of the superior tax organs.
Where any subordinate tax organ finds the illegal acts of its superior tax organ, it shall report to the superior tax organs or relevant departments.
| | 第六条 国家税务总局应当制定税务人员行为准则和服务规范。
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；下级税务机关应当按照上级税务机关的决定及时改正。
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
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Article 7 The tax organs shall give relevant awards to the informers according to their contributions. The funds for the awards shall be listed in the annual budget of the tax departments, which shall be determined separately. The concrete measures for the uses and standards of the award funds shall be formulated by the State Administration of Taxation jointly with the Ministry of Finance.
| | 第七条 税务机关根据检举人的贡献大小给予相应的奖励，奖励所需资金列入税务部门年度预算，单项核定。奖励资金具体使用办法以及奖励标准，由国家税务总局会同财政部制定。
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Article 8 The tax personnel who have any of the following relationship with the taxpayer, the withholder, the legal representative, or directly responsible person in determining the payable tax amount, adjusting the tax amount, conducting tax examination, implementing administrative punishments or handling administrative reconsideration of tax shall withdraw:
| | 第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避：
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(1) Husband and wife;
| | （一）夫妻关系；
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(2) Lineal descent;
| | （二）直系血亲关系；
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(3) Collateral consanguinity within three generations;
| | （三）三代以内旁系血亲关系；
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(4) Close affinity;
| | （四）近姻亲关系；
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(5) Any other interested relationship that may affect the impartial enforcement of law.
| | （五）可能影响公正执法的其他利害关系。
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Article 9 The expression "tax organs established in accordance with the requirements of the State Council and announced to the public" as mentioned Article 14 of the LATC refers to the inspection bureaus of the tax bureaus at (below) the provincial level. The inspection bureaus shall be specially responsible for the investigation into and solving the cases involving tax evasion, avoiding the taxes owed, defrauding taxes and impeding taxes.
The State Administration of Taxation shall definitude the respective functions of the tax bureaus and the inspection bureaus, shall avoid overlaps of functions.
| | 第九条 税收征管法第十四条所称按照国务院规定设立的并向社会公告的税务机构，是指省以下税务局的稽查局。稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。
国家税务总局应当明确划分税务局和稽查局的职责，避免职责交叉。
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Chapter II Tax Registration
| | 第二章 税务登记
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Article 10 The bureaus of state taxes, bureaus of local taxes shall grant an identical tax registration code to an identical taxpayer, and shall share the information.
The specific measures for tax registration shall be formulated by the State Administration of Taxation.
| | 第十条 国家税务局、地方税务局对同一纳税人的税务登记应当采用同一代码，信息共享。
税务登记的具体办法由国家税务总局制定。
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Article 11 The administrative departments for industry and commerce of all levels shall regularly notify the bureaus of state taxes and bureaus of local taxes of the information concerning the start of business operations, alterations, cancellation of registration, and withdrawal of business license.
The measures for the notification shall be jointly formulated by the State Administration of Taxation and the State Administration for Industry and Commerce.
| | 第十一条 各级工商行政管理机关应当向同级国家税务局和地方税务局定期通报办理开业、变更、注销登记以及吊销营业执照的情况。
通报的具体办法由国家税务总局和国家工商行政管理总局联合制定。
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Article 12 Within 30 days as of the obtainment of the business license, a taxpayer engaged in production and operation shall file an application for taxation registration to the taxation organ where the production and operation site is located, or where tax payment obligation occurs, shall faithfully fill in the tax registration forms and shall submit the relevant certificates and materials as required by the taxation organ.
Within 30 days as of the tax payment obligation occurs, the other taxpayers not within the scope provided by the preceding paragraph, except for the state organs and individuals, shall file an application for tax registration to the local taxation organ upon the strength of the relevant certificates.
The tax registration measures for the taxpayers of individual income tax shall be separately formulated by the State Council.
The pattern of Tax Registration Certificate shall be designed by the State Administration of Taxation.
| | 第十二条 从事生产、经营的纳税人应当自领取营业执照之日起３０日内，向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记，如实填写税务登记表，并按照税务机关的要求提供有关证件、资料。
前款规定以外的纳税人，除国家机关和个人外，应当自纳税义务发生之日起３０日内，持有关证件向所在地的主管税务机关申报办理税务登记。
个人所得税的纳税人办理税务登记的办法由国务院另行规定。
税务登记证件的式样，由国家税务总局制定。
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Article 13 Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate; for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more.
| | 第十三条 扣缴义务人应当自扣缴义务发生之日起３０日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。
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Article 14 Where any alteration occurs in the contents of a tax registration, the taxpayer shall file an application for modification to the original tax registration organ within 30 days as of the day when it completes the modification formalities at the administrative department for industry and commerce, or at the other organs, upon the strength of the relevant certificates.
Where a modification occurs in the contents of a tax registration and the taxpayer needn't go through modification formalities at the administrative department for industry and commerce, or at the other organs, within 30 days as of the occurrence of the modification, the taxpayer shall file an application for the modification to the original tax registration organ upon the strength of the relevant certificates.
| | 第十四条 纳税人税务登记内容发生变化的，应当自工商行政管理机关或者其他机关办理变更登记之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。
纳税人税务登记内容发生变化，不需要到工商行政管理机关或者其他机关办理变更登记的，应当自发生变化之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。
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Article 15 Where a taxpayer is to terminate the tax payment obligation in accordance the law because of dissolving, bankruptcy, cancellation or other circumstances,it shall file an application to the original tax registration organ for the cancellation of the tax registration upon the strength of the relevant certificates before it handles the cancellation of registration at the administrative department for industry and commerce or at other organs. Where it is not required to handle the registration at the administrative department for industry and commerce or at other organs, it shall file an application to the original tax registration organ for the cancellation of the tax registration upon the strength of the relevant certificates within 15 days as of the day when the relevant organ approves of or announces the termination.
Where any tax registration organ is changed because of the change of the taxpayer's domicile or operation place, the taxpayer shall file an application to the original tax registration organ for the cancellation of the tax registration before it handles the modification or cancellation registration at administrative department for industry and commerce, or before it changes its domicile or operation place, and within 30 days, it shall file an application to the local tax organ of the destination for tax registration.
Where the business license of a taxpayer is withdrawn by the administrative department for industry and commerce, or the registration is canceled by any other organ, the taxpayer shall file an application to the original tax organ for tax deregistration within 15 days as of the withdrawal of the business license, or the cancellation of the registration.
| | 第十五条 纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关或者其他机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记；按照规定不需要在工商行政管理机关或者其他机关办理注册登记的，应当自有关机关批准或者宣告终止之日起１５日内，持有关证件向原税务登记机关申报办理注销税务登记。
纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当在向工商行政管理机关或者其他机关申请办理变更或者注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并在３０日内向迁达地税务机关申报办理税务登记。
纳税人被工商行政管理机关吊销营业执照或者被其他机关予以撤销登记的，应当自营业执照被吊销或者被撤销登记之日起１５日内，向原税务登记机关申报办理注销税务登记。
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Article 16 Before a taxpayer handles the formalities for tax deregistration, it shall clear up the payable taxes, delinquency interests and fines, shall hand in and cancel the invoices, Tax Registration Certificate and other tax certificates.
| | 第十六条 纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票、税务登记证件和其他税务证件。
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Article 17 The taxpayers engaged in production and operation shall submit to the administrative tax organ an written report about all its accounts within 15 days as of the opening of basic savings account or other savings accounts. Where any change occurs, a written report shall be submitted to the administrative tax organ within 15 days as of the change.
| | 第十七条 从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起１５日内，向主管税务机关书面报告其全部账号；发生变化的，应当自变化之日起１５日内，向主管税务机关书面报告。
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Article 18 Except that it is unnecessary to issue a Tax Registration Certificate, a taxpayer shall present the Tax Registration Certificate when handling the following procedures
| | 第十八条 除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时，必须持税务登记证件：
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(1)opening a bank account;
| | （一）开立银行账户；
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(2)applying for reduction, exemption and rebate of tax;
| | （二）申请减税、免税、退税；
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(3)applying for extension of declaration and extension of tax payment;
| | （三）申请办理延期申报、延期缴纳税款；
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(4)purchasing invoices;
| | （四）领购发票；
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(5)applying for the issuance of tax collection management certification for outgoing operation activities;
| | （五）申请开具外出经营活动税收管理证明；
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(6)handling the procedures for the closure or termination of business;
| | （六）办理停业、歇业；
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(7)any other taxation affairs.
| | （七）其他有关税务事项。
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Article 19 The tax organs shall practice a system of regular check and change of Tax Registration Certificate. The taxpayers shall handle the procedures for inspection or change of the certificates at the tax organs upon the strength of the relevant certificates within the specified period.
| | 第十九条 税务机关对税务登记证件实行定期验证和换证制度。纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。
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Article 20 A taxpayer shall hang the original Tax Registration Certificate in the production, operation sites or office, and shall accept the inspection of the taxation organs.
Where the Tax Registration Certificate of a taxpayer is lost, the taxpayer shall submit a written report to the administrative taxation organ and shall declare its invalidation in the newspapers.
| | 第二十条 纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂，接受税务机关检查。
纳税人遗失税务登记证件的，应当在１５日内书面报告主管税务机关，并登报声明作废。
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Article 21 Where a production or operating taxpayer who goes to any other place to do business, it shall report to the tax organ where the business transactions are conducted for inspection and registration upon the strength of the duplicate of the Tax Registration Certificate and the Certificate of Tax Administration for Doing Business in Other Places issued by the tax organ.
Where a production or operating taxpayer who goes to any other place to do business for more than 180 days in an identical place, it shall handle the tax registration procedures where the business activities are conducted.
| | 第二十一条 从事生产、经营的纳税人到外县（市）临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。
从事生产、经营的纳税人外出经营，在同一地累计超过１８０天的，应当在营业地办理税务登记手续。
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Chapter III Management of Accounting Books and Vouchers
| | 第三章 账簿、凭证管理
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Article 22 A taxpayer engaged in production or operation shall establish accounting books in accordance with the relevant regulations of the State within 15 days as of the obtainment of the business license or the occurrence of the tax payment obligation.
The term "accounting books" as mentioned in the preceding paragraph refers to the general ledger books, detail accounting books, daily accounting books and other subsidiary accounting books. The general ledger and the daily accounting book shall be bound up.
| | 第二十二条 从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起１５日内，按照国家有关规定设置账簿。
前款所称账簿，是指总账、明细账、日记账以及其他辅助性账簿。总账、日记账应当采用订本式。
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Article 23 A small-scale production and operation taxpayer that is really incapable of establishing accounting books may retain a special institution engaged in surrogate bookkeeping upon approval or an account ratified by the tax organ to establish accounts and handle the accounting affairs in its stead; where it is really difficult for the taxpayer to retain the above-mentioned institution or accountant, it may establish receipt and payment documents paste books, purchase and sales record books or use tax control equipment upon the approval of the tax organ at (above) the county level in accordance with the requirements of the tax organ.
| | 第二十三条 生产、经营规模小又确无建账能力的纳税人，可以聘请经批准从事会计代理记账业务的专业机构或者经税务机关认可的财会人员代为建账和办理账务；聘请上述机构或者人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。
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Article 24 A taxpayer engaged in production and operation shall report its financial and accounting system or financial and accounting handling methods to the administrative tax organ for archival purposes within 15 days as of the obtainment of the Tax Registration Certificate.
A taxpayer keeping book accounts with computers shall submit a report on the accounting software applied to its computer system, the users' manual and related documents, before using them, to competent tax authorities for archival purposes.
The computerized accounting system established by a taxpayer shall satisfy the relevant requirements of the state and shall be able to correctly and completely calculate its incomes or gains.
| | 第二十四条 从事生产、经营的纳税人应当自领取税务登记证件之日起１５日内，将其财务、会计制度或者财务、会计处理办法报送主管税务机关备案。
纳税人使用计算机记账的，应当在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案。
纳税人建立的会计电算化系统应当符合国家有关规定，并能正确、完整核算其收入或者所得。
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Article 25 A withholder shall establish journal books for the remitted and withheld or collected and remitted taxes according to the categories of the taxes within 10 days as of the day when the withholding obligation as prescribed by the laws or administrative regulations on taxation occurs.
| | 第二十五条 扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起１０日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。
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Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.
Where a taxpayer or withholder hasn't any well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes, it shall establish general ledger and other accounting books relating to the withheld and remitted taxes.
| | 第二十六条 纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。
纳税人、扣缴义务人会计制度不健全，不能通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，应当建立总账及与纳税或者代扣代缴、代收代缴税款有关的其他账簿。
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Article 27 The Chinese language shall be used in the keeping of accounting books, vouchers and statements. In the autonomous regions of minority ethnic groups, a popular language of a local minority ethnic group may be used concurrently. Foreign-funded enterprises and foreign enterprises may use a foreign language concurrently.
| | 第二十七条 账簿、会计凭证和报表，应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。
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Article 28 Taxpayers shall install and use the tax control equipment in accordance with the requirements of the tax organs, and submit the relevant data and materials to the tax organs in compliance with the requirements of the tax organs.
The administrative measures for the popularization and application of the tax control equipment shall be separately formulated by the State Administration of Taxation, which shall be reported to the State Council for approval prior to their implementation.
| | 第二十八条 纳税人应当按照税务机关的要求安装、使用税控装置，并按照税务机关的规定报送有关数据和资料。
税控装置推广应用的管理办法由国家税务总局另行制定，报国务院批准后实施。
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Article 29 The accounting books, bookkeeping vouchers, statements, tax payment receipts, invoices, export documents and other materials relating to taxation shall be lawful, authentic and complete.
The accounting books, bookkeeping vouchers, statements, tax payment receipts, invoices, export documents and other materials relating to taxation shall be preserved for 10 year, except otherwise provided for by any other law or administrative regulation.
| | 第二十九条 账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当合法、真实、完整。
账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当保存１０年；但是，法律、行政法规另有规定的除外。
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Chapter IV Tax Filing
| | 第四章 纳税申报
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Article 30 The tax organs shall establish and perfect the self-declaration tax payment system for the taxpayers upon the approval of the tax organs. A taxpayer or withholder may handle the tax filing or send the statement of the remitted and withheld or collected and remitted taxes by post or data message.
The term "electronic data" refers to the telephone speech, electronic data interchange, network transmission and other electronic forms.
| | 第三十条 税务机关应当建立、健全纳税人自行申报纳税制度。经税务机关批准，纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。
数据电文方式，是指税务机关确定的电话语音、电子数据交换和网络传输等电子方式。
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Article 31 Where a taxpayer handles the tax filing by post, it shall use the special uniform envelopes for tax filing and shall take the receipts issued by the post offices as the filing evidence. The postmark date of a tax filing is the actual date of filing.
Where a taxpayer handles the tax filing by electronic means, it shall preserve the relevant materials in accordance with the terms and requirements specified by the tax organs and shall regularly submit the written materials to the administrative tax organs.
| | 第三十一条 纳税人采取邮寄方式办理纳税申报的，应当使用统一的纳税申报专用信封，并以邮政部门收据作为申报凭据。邮寄申报以寄出的邮戳日期为实际申报日期。
纳税人采取电子方式办理纳税申报的，应当按照税务机关规定的期限和要求保存有关资料，并定期书面报送主管税务机关。
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Article 32 Where a taxpayer has no payable tax within a taxpaying period, it shall handle tax filing in accordance with the relevant requirements as well.
Where a taxpayer is entitled to enjoy the tax reduction or exemption treatments, it shall handle tax filing in accordance with the relevant requirements during the period of tax reduction and exemption.
| | 第三十二条 纳税人在纳税期内没有应纳税款的，也应当按照规定办理纳税申报。
纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。
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Article 33 A taxpayer's tax filing or a withholder's statement of the remitted and withheld or collected and remitted taxes shall mainly include: the tax categories, the tax items, the items of the taxes payable, or the items of taxes payable to be remitted and withheld or of the taxes payable to be collected and remitted, the tax calculating basis, the deducting items and standards, applicable tax rate, or unit tax amount, the rebating items and tax amount, the reducible and exempting tax items and tax amount, the tax amount payable or tax amount to be remitted and withheld, the tax amount to be collected and remitted, tax period, late tax payment, taxes owed and late fees, etc.
| | 第三十三条 纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，计税依据，扣除项目及标准，适用税率或者单位税额，应退税项目及税额、应减免税项目及税额，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限、延期缴纳税款、欠税、滞纳金等。
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Article 34 Where a taxpayer handles tax filing, it shall faithfully fill in the tax filing form and shall submit the following certificates and materials on the basis of different circumstances:
| | 第三十四条 纳税人办理纳税申报时，应当如实填写纳税申报表，并根据不同的情况相应报送下列有关证件、资料：
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(1) financial statement and the explanatory materials;
| | （一）财务会计报表及其说明材料；
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(2)the contracts, agreements and vouchers corresponding to tax payment;
| | （二）与纳税有关的合同、协议书及凭证；
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(3)the electronic tax filing materials sent through tax control system;
| | （三）税控装置的电子报税资料；
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(4)the tax payment management certification for doing business in another places and the tax payment receipts in another place;
| | （四）外出经营活动税收管理证明和异地完税凭证；
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(5)the relevant evidential documents issued by the notary institutions at home and abroad;
| | （五）境内或者境外公证机构出具的有关证明文件；
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(6)any other pertinent certificates and materials that shall be submitted as required by the tax organs.
| | （六）税务机关规定应当报送的其他有关证件、资料。
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Article 35 Where a withholder handles the statement of the taxes remitted and withheld or collected and remitted, it shall faithfully fill in the statement form thereof, and shall submit the pertinent lawful vouchers and the other relevant certificates and materials as required by the tax organs.
| | 第三十五条 扣缴义务人办理代扣代缴、代收代缴税款报告时，应当如实填写代扣代缴、代收代缴税款报告表，并报送代扣代缴、代收代缴税款的合法凭证以及税务机关规定的其他有关证件、资料。
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Article 36 Taxpayers subject to paying fixed amounts of taxes at fixed dates may make tax filing by way of simplified filing and conglomerating the terms of filing.
| | 第三十六条 实行定期定额缴纳税款的纳税人，可以实行简易申报、简并征期等申报纳税方式。
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Article 37 Where if is really difficult for a taxpayer or tax withholder to handle the tax filing or to submit the statement form of the taxes remitted and withheld or collected and remitted within the period as required and an extension is needed, the taxpayer or the withholder shall file an written application for extension, and if approved by the tax organ, it shall handle the relevant affair within the ratified period.
．．．．．． | | 第三十七条 纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。
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