对储蓄存款利息所得征收个人所得税的实施办法Article 11In force税务机关应当加强对扣缴义务人代扣代缴税款情况的监督和检查,扣缴义务人应当积极予以配合,如实反映情况,提供有关资料,不得拒绝、隐瞒。Administrative Regulations · State Council · In force from —Article 10Back to full textArticle 12