Party regulations Laws Tax documents About

中华人民共和国税收征收管理法实施细则/Chapter 5 税款征收

Article 77

In force

税收征管法第四十九条所称欠缴税款数额较大，是指欠缴税款5万元以上。

Administrative Regulations · State Council · In force from —

Article 76 Back to full text Article 78

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.