Fayuan
Party regulationsLawsDepartmental documentsAbout
中文English
中华人民共和国税收征收管理法实施细则/Chapter 4 纳税申报

Article 35

In force

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。

Administrative Regulations · State Council · In force from —

Article 34Back to full textArticle 36

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 the official libraries of the State Council departments: STA Policy and Regulations Library, MOHRSS Rules Library, MEE Rules Library, MOE Rules Library, MCT Departmental Rules, NRTA Rules Library, MEM Rules Library, MOHURD Rules Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results. Departmental rules and normative documents rank below laws and administrative regulations and are likewise kept in their own corpus.

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.