Party regulations Laws Tax documents About

中华人民共和国税收征收管理法/Chapter 6 附则

Article 92

In force

本法施行前颁布的税收法律与本法有不同规定的，适用本法规定。

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

Article 91 Back to full text Article 93

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.