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" pay taxes assures try out method "
From;  Author:Stand originally
[issue an unit] total bureau of national tax Wu
[issue article order] total bureau of national tax Wu makes the 11st
[issue date] 2005-05-24
[effective date] 2005-07-01
[date of failure]-----------
[what belong to a category] state law code
[file origin] total bureau of national tax Wu



(Total bureau of national tax Wu makes the 11st)




" pay taxes assures try out method " already the 1st times bureau Wu conference was discussed on January 13, 2005 through, grant to release now, apply since July 1, 2005.

Director of total bureau of national tax Wu: Thank brilliance of the rising sun person
Two years on May 24


Pay taxes assures try out method

General principles of the first chapter

The first assures for normative pay taxes behavior, ensure national revenue income, protect the legitimate rights and interests of taxpayer and other party, basis " taxation of People's Republic of China imposes administrative standard " (the following abbreviation " taxation ask forring provides a way " ) the regulation that reachs its to implement detailed rules and other law, code, make this way.

This the 2nd method place says pay taxes assures, it is to point to agree via the tax authority or affirm, taxpayer or other natural person, legal person, economy is organized in order to assure, the means of guaranty, impawn, for taxpayer ought to the imposition of pay and fine for delaying payment provide the action that assure.

The pay taxes sponsor that pay taxes security includes to assure in order to make sure means offers pay taxes for taxpayer and other the 3rd person that the belongings that with installing not all perhaps setting to assure content counterpoises offers pay taxes to assure for taxpayer.

The 3rd taxpayer has one of following cases, applicable pay taxes assures: 

(one) the tax authority has escape behavior of duty to pay taxes according to thinking to be engaged in production, management taxpayer having, in the regulation pay taxes money answers via instructing its deadline pay before pay taxes period, in the discovery inside deadline taxpayer has obvious move, hide its to answer the commodity of pay taxes, goods and other property perhaps answer the evidence of pay taxes income, enjoin taxpayer offers pay taxes to assure; 

(2) the taxpayer of the imposition that owe pay, fine for delaying payment or its legal representative needs to leave the country; 

(3) taxpayer produces controversy on pay taxes with the tax authority and not capture clear imposition, need those who reconsider to apply for administration; 

(4) the other state that regulation of taxation law, administrative regulations can provide pay taxes to assure.
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