Party regulations Laws Tax documents About

中华人民共和国税收征收管理法/Chapter 1 总则

Article 2

In force

凡依法由税务机关征收的各种税收的征收管理，均适用本法。

Laws · NPC Standing Committee · In force from April 24, 2015

Article 1 Back to full text Article 3

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee) and theSTA Policy and Regulations Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.