第一条根据《中华人民共和国税收征收管理法》(以下简称税收征管法)的规定，制定本实施细则。

Article 1 These Detailed Rules are formulated in accordance with the provisions of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law).

第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

Article 2 The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities.  In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.

第三条税收的开征、停征以及减税、免税、退税、补税，依照税收法律、行政法规的规定执行。税务机关有权拒绝执行与税收法律、行政法规相抵触的决定，并向上级税务机关报告。

Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules.  A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.

第四条税收征管法第五条和本细则所称国务院税务主管部门，是指财政部、国家税务总局。

Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.

第二章税务登记

CHAPTER II-TAXATION REGISTRATION

第五条税收征管法第九条第二款所称纳税人，是指不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。其办理税务登记的范围和办法另行规定。

Article 5 The term "taxpayer" as stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the law and administrative legislation.  The scope of and measures for taxation registration for such units and Individuals shall be stipulated elsewhere.

第六条从事生产、经营的纳税人，应当在规定的时间内向税务机关书面申报办理税务登记，如实填写税务登记表。税务登记表的主要内容包括：

Article 6 A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form.  The main content of the tax registration form shall include:

(一)单位名称、法定代表人或者业主姓名及其居民身份证、护照或者其他合法证件的号码；

(1) name of unit, name of legal representative or business owner and the number of his residency certificate, passport or other legal documentation;

(二)住所、经营地点；

 (2) place of residence and of business operations;

(三)经济性质；

 (3) economic nature of the operations;

(四)企业形式、核算方式；

 (4) form of enterprise and method of accounting;

(五)生产经营范围、经营方式；

(5)scope of Production or business operations and method of operation;

(六)注册资金(资本)、投资总额、开户银行及帐号；

(6) registered capital, total investment, name of bank where an account is held and bank account number;

(七)生产经营期限、从业人数、营业执照号码；

(7) duration of the term of the production or business operations,number of employees, business licence number;

(八)财务负责人、办税人员；

(8) party in charge of finance matters and taxation personnel;

(九)其他有关事项。

 (9) other relevant matters. 

企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。

Where an enterprise establishes a branch operation or premises engaging in production or business operations in an other district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.

第七条纳税人向税务机关填报税务登记表时，应当根据不同情况相应提供下列有关证件、资料：

Article 7 When presenting the taxation authority with its tax registration form, a tax payer shall, depending on the circumstances, provide the following documents and material:

(一)营业执照；

(1) business licence;

(二)有关合同、章程、协议书；

(2) relevant contracts, articles of association and letters of agreement;

(三)银行帐号证明；

(3) bank account number documentation;

(四)居民身份证、护照或者其他合法证件；

(4) residency certificate, passport or other legal documentation;

(五)税务机关要求提供的其他有关证件、资料。

(5) other documents and material required by the taxation authority.

第八条对纳税人填报的税务登记表、提供的证件和资料，税务机关应当自收到之日起三十日内审核完毕；符合规定的，予以登记，并发给税务登记证件。

Article 8 A taxation authority shall complete its examination and verification of the tax registration form submitted by a tax payer and any other documents and material provided within 30 days of their receipt. 

税务登记证件的式样，由国家税务总局制定。

For those applications in compliance with regulations, registration shall be granted and a tax registration certificate shall be issued.  The format of the tax registration certificate shall be determined by the State Administration of Taxation.

第九条税务登记内容发生变化时，纳税人在工商行政管理机关办理注册登记的，应当自工商行政管理机关办理变更登记之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记；按照规定纳税人不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣布变更之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记。

Article 9 If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for registration of  the amendment.  If, in accordance with regulations, the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of  the relevant organ approving or announcing the amendment, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.

第十条纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记；

Article 10 If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other such circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.

按照规定不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣告终止之日起十五日内，持有关证件向原税务登记机关申报办理注销税务登记。

If, in accordance with regulations, the taxpayer is not required to cancel its registration with the administrative authority for industry and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration. 

纳税人因住所、经营地点变动而涉及改变税务登记机关的，应当在向工商行政管理机关申请办理变更或注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并向迁达地税务机关申请办理税务登记。

If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority, the taxpayer shall, before applying to the administrative authority for industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax registration procedures with the relevant taxation authority in the new region. 

纳税人被工商行政管理机关吊销营业执照的，应当自营业执照被吊销之日起十五日内，向原税务登记机关申报办理注销税务登记。

A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence, apply to the original taxation registration authority for cancellation of its taxation registration.

第十一条纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票和其他税务证件。

Article 11 Before carrying out procedures to cancel its taxation registration, a taxpayer shall settle all payable taxes, overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority.

第十二条除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时必须持税务登记证件：

Article 12 Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certificate when carrying out the following matters:

(一)申请减税、免税、退税；

(1) applying for a tax reduction, exemption or refund;

(二)领购发票；

(2) purchasing invoices;

(三)外出经营活动税收管理证明；

 (3) obtaining a certificate for tax revenue administration of outside operations;

(四)其他有关税务事项。

 (4) other tax related matters;

第十三条依照税收法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。

Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate.

第十四条税务机关对税务登记证件实行定期验证和换证制度。

Article 14 A taxation authority shall implement a regular certificate inspection and replacement system for tax registration certificates. 

纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。

A taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.

第十五条纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。

Article 15 The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged. 

纳税人遗失税务登记证件或者扣缴义务人遗失代扣代缴、代收代缴税款凭证，应当书面报告主管税务机关并公开声明作废，同时申请补发。

Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate,a written report shall be filed with the responsible taxation authority, the lost document shall be publicly declared invalid and, at the same time, an application shall be made for the certificate to be reissued.

第十六条从事生产、经营的纳税人到外县(市)从事生产、经营活动的，必须持所在地税务机关填发的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。

Article 16 A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county (town)must present the certificate for tax revenue administration of outside operations, issued by its local taxation authority, to the taxation authority of the new place of operations for inspection and registration and shall accept its administration of taxation matters.

第三章帐簿、凭证管理

CHAPTER III-ADMINISTRATION OF ACCOUNT BOOKS AND VOUCHERS

第十七条从事生产、经营的纳税人应当依照税收征管法第十二条规定，自领取营业执照之日起十五日内设置帐簿。

Article 17 A taxpayer engaging in production or business operations shall in accordance with the provisions of Article 12 of the Tax Administration Law establish account books within 15daysofthedateofissueofits business licence. 

前款所称帐簿是指总帐、明细帐、日记帐以及其他辅助性帐簿。总帐、日记帐必须采用订本式。

The term "account books" as stated in the previous paragraph shall refer to general ledgers, detailed accounts journals and other auxiliary account books General ledgers and journals must be in abound form.

第十八条生产经营规模小又确无建帐能力的个体工商户，可以聘请注册会计师或者经税务机关认可的财会人员代为建帐和办理帐务；

Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters. 

聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。

Should there be real difficulty in appointing a registered accountant or accounting personnel recognised by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc. ,pursuant to the provisions of the taxation authority.

第十九条从事生产、经营的纳税人应当自领取税务登记证件之日起十五日内，将其财务、会计制度或者财务、会计处理办法报送税务机关备案。

Article 19 Within 15 days of receipt of its tax registration certificate, a taxpayer engaging in production or business operations, shall report details of its financial and accounting systems or measures for handling finance and accounting matters to the taxation authority for its records.

第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。

Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book keeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records.

纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入或者所得的，其计算机储存和输出的会计记录，可视同会计帐簿，但是应当打印成书面记录并完整保存；

 If a taxpayer or tax withholding agent has a sound accounting system　and can use a computer accurately and completely to calculate its gains or income, the account entries it stores and puts out may be regarded as an account book. The records must, however, be printed out as written entries and kept intact,

会计制度不健全，不能通过电子计算机正确、完整计算其收入或者所得的，应当建立总帐和与纳税或者代扣代缴、代收代缴税款有关的其他帐簿。

If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer, the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax.

第二十二条帐簿、会计凭证和报表，应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。

Article 22 Account books vouchers and statements shall be kept in the Chinese language.  In a national minority autonomous region, the local national minority language script in common use throughout the region may be used simultaneously.  Foreign investment enterprises and foreign enterprises may use a foreign language script simultaneously.

第二十三条帐簿、会计凭证、报表、完税凭证及其他有关纳税资料应当保存十年。但是，法律、行政法规另有规定的除外。

Article 23　Except if the provisions of relevant laws and administrative legislation stipulate otherwise account books vouchers, statements, proof  of tax payment and other relevant tax material must be kept for 10 years.

第四章纳税申报

CHAPTER IV-TAX DECLARATIONS

第二十四条纳税人、扣缴义务人必须在法律、行政法规规定的或者税务机关依照法律、行政法规的规定确定的申报期限内，到主管税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表。

Article 24 A taxpayer or tax with holding agent must, with in the declaration period stipulated by the law and administrative legislation or determined by taxation authorities pursuant to the provisions of the law and administrative legislation, lodge a tax return or a report on tax withheld or collected and handed over on behalf of others with the responsible taxation authority.

纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。

 A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period. 

纳税人到税务机关办理纳税申报有困难的，经税务机关批准，可以邮寄申报。邮寄申报以寄出地的邮戳日期为实际申报日期。

If a taxpayer has difficulty going to a taxation authority to lodge its tax return, the tax return may be sent by post subject to approval by the taxation authority.  If a tax return is mailed, the date on the postmark shall be regarded as the actual date of lodgement.

第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。

Article 25 The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content: tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period.

第二十六条纳税人办理纳税申报时，应当如实填写纳税申报表，并根据不同情况相应报送下列有关证件、资料：

Article 26 A taxpayer lodging a tax return shall complete the tax declaration form accurately and depending on the circumstances shall submit the following relevant documents and material accordingly:

(一)财务、会计报表及其说明材料；

(1) financial and accounting statements and related explanatory material;

(二)与纳税有关的合同、协议书；

 (2) contracts and letters of agreement relevant to the tax payment;

(三)外出经营活动税收管理证明；

 (3) certificate for tax revenue administration of outside operations;

(四)境内或者境外公证机构出具的有关证明文件；

 (4) relevant documentation issued by public notary bodies within China and overseas;

(五)税务机关规定应当报送的其他有关证件、资料。

(5) other documents and material required by taxation authorities in accordance with regulations.

第二十七条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。

Article 27 A tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations, as well as other relevant documents and material required by the taxation authorities.

第二十八条纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。

Article 28 If a tax payer or tax withholding agent has genuine difficulty submitting a tax return of a report on tax withheld or collected and handed over on behalf of others within the stipulated time limit and requires an extension, a written application for an extension shall be lodged with the taxation authority within the stipulated time limit and,

纳税人、扣缴义务人因不可抗力，不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，可以延期办理。但是，应当在不可抗力情形消除后立即向税务机关报告。税务机关应当查明事实，予以核准。

subject to examination and approval of the application by the taxation authority, procedures shall be completed within the approved extension period.  If a taxpayer or tax withholding agent is unable to submit a tax return or a report on tax withheld or collected and handed over on behalf  of others within the stipulated time limit due to force majeure, the period may be extended, but are port must be made to the taxation authority immediately after the force majeure conditions have abated. The taxation authority shall grant approval after verifying the facts.

第五章税款征收

CHAPTER V-TAX COLLECTION

第二十九条依照法律、行政法规的规定，由税务机关征收的各种税收，其应收的税款、滞纳金、罚款由税务机关上缴国库。

Article 29 In accordance with the provisions of the law and administrative legislation, tax authorities shall collect all kinds of taxes and shall turn over the taxes, overdue payment fines and other fines collected to the State treasury.

第三十条纳税人因有特殊困难，依照税收征管法第二十条第一款规定，经税务机关批准延期缴纳税款的，在批准的期限内，不加收滞纳金。

Article 30 A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of  Article 20 of the Tax Administration Law, be granted an extension subject to approval by the taxation authority and no overdue payment fine shall be added during the approved extension period.

第三十一条税务机关可以采取查帐征收、查定征收、查验征收、定期定额征收以及其他方式征收税款。

Article 31 A taxation authority may collect taxes based on an examination of the relevant accounts, assessment, inspection, fixed period fixed amount collection and other such methods.

第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收，并发给委托代征证书。受托单位按照代征证书的要求，以税务机关的名义依法征收税款。

Article 32 A taxation authority may, in accordance with relevant State regulations, commission related units to collect small, decentralised, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector. A commissioned unit shall collect taxes lawfully in the name of the taxation authority pursuant to the conditions stipulated in the certificate of a commissioned tax collector.

第三十三条纳税人邮寄申报纳税的，应当在邮寄纳税申报表的同时，汇寄应纳税款。

Article 33 If a taxpayer posts its tax return, the tax payment funds shall be posted at the same time as the tax return is sent.

税务机关收到纳税申报表和税款后，必须向纳税人开具完税凭证，办理税款缴库手续。

 After receiving a tax return and tax payment funds, the taxation authority must issue the taxpayer with proof of tax payment and carry out procedures for the handing over of tax payments to the State treasury.

第三十四条税收征管法第二十二条所称完税凭证，是指各种完税证、缴款书、印花税票、扣(收)税凭证以及其他完税证明。

Article 34 The term "proof of tax payment certificate" as stated inArticle22 of the Tax Administration Law shall refer to the various types of tax paid certificates, tax memos, revenue stamps, withholding certificates and other documentation of tax payment. 

完税凭证的式样，由国家税务总局制定。

The format of a tax paid certificate shall be determined by the State Administration of Taxation.

第三十五条纳税人有税收征管法第二十三条所列情形之一的，税务机关有权采用下列何一种方式核定其应纳税额：

Article 35 In the case of a taxpayer in one of the instances stated in Article 23 of the Tax Administration Law, a taxation authority shall have the right to use one of the following methods to assess the amount of tax payable:

(一)参照当地同类行业或者类似行业中经营规模和收入水平相近的纳税人的收入额和润率核定；

 (1) assess the amount of tax payable with reference to the income and profit rate of other local taxpayers involved in the same or a similar line of business on a similar scale and at a similar level of income;

(二)按照成本加合理的费用和利润核定；

(2) assess the amount of tax payable according to the cost, plus reasonable amounts of expenses and profit;

(三)按照耗用的原材料、燃料、动力等推算或者测算核定；

(3) assess the amount of tax payable according to a calculation or assessment of the amount of raw materials, fuel, power, etc. , consumed;

(四)按照其他合理的方法核定。

(4) assess the amount of tax payable according to other reasonable methods.

采用前款所列一种方法不足以正确核定应纳税额时，可以同时采用两种以上的方法核定。

 If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable, two or more methods maybe used concurrently.

第三十六条税收征管法第二十四条所称关联企业，是指有下列关系之一的公司、企业、其他经济组织：

Article 36 The term "affiliated enterprise" as stated in Article 24 of the Tax Administration Law shall refer to a company, enterprise or other economic entity which has one of the following relationships:

(一)在资金、经营、购销等方面，存在直接或者间接的拥有或者控制关系；

(1) direct or indirect ownership or control in relation to such areas as capital, business operations and purchases and sales;

(二)直接或者间接地同为第三者所拥有或者控制；

(2) direct or indirect ownership or control by a third party;

(三)其他在利益上具有相关联的关系。

(3) other mutually beneficial associations. 

纳税人有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、费用标准等资料。

A taxpayer shall be obliged to provide its local taxation authority with details of prices, expenses standards, etc. ,with regard to its business transactions with affiliated enterprises.

第三十七条税收征管法第二十四条所称独立企业之间的业务往来，是指没有关联关系的企业之间，按照公平成交价格和营业常规所进行的业务往来。

Article 37 The "business transactions between independent enterprises" as stated in Article 24 of the Tax Administration Law shall refer to business dealings between enterprises with no correlative relationship which are conducted pursuant to fair transaction prices and common business practices.

第三十八条纳税人与关联企业之间的购销业务，不按照独立企业之间的业务往来作价的，税务机关可以按照下列顺序和确定的方法调整其计税收入额或者所得额，核定其应纳税额：

Article 38 If pricing, in relation to purchasing and sales transactions conducted between a taxpayer and an affiliated enterprise, is not handled in line with business transactions between independent enterprises, the taxation authority may, when determining the amount of tax payable, adjust the amount of taxable income in accordance with the following procedures and methods:

(一)按照独立企业之间进行相同或者类似业务活动的价格；

(1)according to pricing for the same or similar business transactions between independent enterprises;

(二)按照再销售给无关联关系的第三者的价格所应取得的收入和利润水平；

(2) according to the profit margin obtainable if reselling the goods to a non-affiliated third party;

(三)按照成本加合理的费用和利润；

(3) according to the cost, plus reasonable expenses and profit;

(四)按照其他合理的方法。

(4) according to other appropriate methods.

第三十九条纳税人与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系的企业之间所能同意的数额，或者其利率超过或者低于同类业务正常利率的，主管税务机关可以参照正常利率予以调整。

Article 39 If, in the case of a loan between a taxpayer and an affiliated enterprise, the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal interest rates of similar loan services, the responsible taxation authority may make adjustments based on normal interest rates.

第四十条纳税人与关联企业之间提供劳务，不按照独立企业之间业务往来收取或者支付劳务费用的，主管税务机关可以参照类似劳务活动的正常收费标准予以调整。

Article 40 If labour service fees for labour services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority may make adjustments based on normal fee standards for similar types of labour service activities.

第四十一条纳税人与关联企业之间转让财产、提供财产使用权等业务往来，不按照独立企业之间业务往来作价或者收取、支付费用的，主管税务机关可以参照没有关联关系的企业之间所能同意的数额予以调整。

Article 41 In the case of business transactions, such as the assigning of assets or provision of property rights, between a taxpayer and an affiliated enterprise, if usage fees are not priced, charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority may make adjustments based on an amount that would be agreeable to non- affiliated enterprises.

第四十二条对未领取营业执照从事工程承包或者提供劳务的单位和个人，税务机关可以令其提交纳税保证金。有关单位和个人应当在规定的期限内到税务机关进行纳税清算；逾期未清算的，以保证金抵缴税款。

Article 42 If a unit or individual engages in contracting for engineering projects or providing labour services without obtaining a business licence, the taxation authority may order it to pay a tax payment security deposit.  The said unit or individual shall settle tax payments with the taxation authority within the stipulated period.  Should it fail to do so, the tax payment security deposit shall be used to offset the amount of tax payable.

第四十三条对未取得营业执照从事经营的单位或者个人，税务机关依照税收征管法第二十五条的规定，扣押其商品、货物的，当事人应当自扣押之日起十五日内缴纳税款。对扣押的鲜活、易腐烂变质或者易失效的商品、货物，税务机关可以在其保质期内先行拍卖，以拍卖所得抵缴税款。

Article 43 If a unit or individual engages in business operations without obtaining a business licence and the taxation authority confiscates commodities or goods and materials pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within 15 days of the date of confiscation.  In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amount of tax payable.

第四十四条税收征管法第二十六条、第二十八条所称纳税担保，包括由纳税人提供并经税务机关认可的纳税担保人，以及纳税人所拥有的未设置抵押权的财产。纳税担保人，是指在中国境内具有纳税担保能力的公民、法人或者其他经济组织。国家机关不得作纳税担保人。

Article 44 The "tax payment guarantee" as stated in Article 26 and Article 28 of  the Tax Administration Law shall include a tax payment guarantor proposed by the taxpayer and approved by the taxation authority, as well as property owned by the taxpayer which is not connected with a mortgage.  A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide a tax payment guarantee.  Government agencies shall not be permitted to act as a tax payment guarantor.

第四十五条纳税担保人同意为纳税人提供纳税担保的，应当填写纳税担保书，写明担保对象、担保范围、担保期限和担保责任以及其他有关事项。担保书须经纳税人、纳税担保人和税务机关签字盖章后方为有效。

Article 45 A tax payment guarantor agreeing to provide a tax payment guarantee for a taxpayer shall complete a tax payment guarantee statement which specifies the target, scope of the guarantee, duration of guarantee period, guarantee obligations and other relevant matters. A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals. 

纳税人以其所拥有的未设置抵押权的财产作纳税担保的，应当填写作为纳税担保的财产清单，并写明担保财产的价值以及其他有关事项。纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。

If using owned property not subject to a mortgage as a tax payment guarantee, a taxpayer shall make a detailed list of the property to be used as a guarantee and specify the value of the property and other relevant matters.  A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.

第四十六条税务机关执行扣押、查封商品、货物或者其他财产时，必须由两名以上税务人员执行，并通知被执行人。被执行人是公民的，应当通知被执行人本人或其成年家属到场；被执行人是法人或者其他组织的，应当通知其法定代表人或者主要负责人到场；拒不到场的，不影响执行。

Article 46.  The confiscation and sealing up of commodities goods and materials or other property by a taxation authority must be executed by two or more taxation personnel and the owner of the said items must be notified.  If a citizen, the owner or an adult member of his household shall be notified to be present. If a legal person or economic entity, the legal representative or person in charge shall be notified to be present.  If the principal refuses to be present.  This shall not affect the carrying out of procedures.

第四十七条税务机关将扣押、查封的商品、货物或者其他财产变价抵缴税款时，应当交由依法成立的拍卖机构拍卖或者交由商业企业按市场价格收购。国家禁止自由买卖的物品，应当交由有关单位按照国家规定的价格收购。

Article 47.  If intending to offset the proceeds of confiscated commodities, goods and materials or other property against payable taxes, the taxation authority shall engage an auction organisation established pursuant to the law to auction the goods or organise a commercial enterprise to buy the goods at market prices.  If free trading in the said goods is prohibited by the State, the relevant units shall be engaged to purchase the goods at State listed prices.

第四十八条税收征管法第二十六条第三款所称赔偿责任，是指因税务机关采取税收保全措施不当，使纳税人的合法利益遭受的实际经济损失。

Article 48.  The term "liability for compensation" as stated in paragraph three of  Article 26 of the Tax Administration Law shall refer to a case where the taxation authority's adoption of inappropriate tax payment guarantee measures causes the legal rights and interests of a taxpayer to sustain real economic losses.

第四十九条税收征管法第二十六条、第二十七条所称其他金融机构，是指信托投资公司、农村信用合作社、城市信用合作社以及经中国人民银行批准设立的其他金融机构。

Article 49.  The term "other financial institutions" as stated in Article26and Article 27 of the Tax Administration Law shall refer to trust and investment corporations, rural credit cooperatives, urban credit cooperatives and other financial organizations whose establishment was approved by the People's Bank of China.

第五十条税收征管法第二十六条、第二十七条所称存款，包括从事生产、经营的个体工商户的储蓄存款。

Article 50.  The term "bank savings" as stated in Article 26 and Article 27 of the Tax Administration Law shall include the savings deposits of individual industrial and commercial undertakings engaging in production and business operations.

第五十一条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出催缴税款通知书，责令限期缴纳或者解缴税款，但是最长期限为十五日。

Article 51.  If a taxpayer or tax withholding agent engaging in production or business operations fails to pay tax of fulfil tax withholding or collection obligations within the stipulated period or if the tax payment guarantor fails to make a guaranteed tax payment within the stipulated period.  The taxation authority shall issue a tax payment call notice imposing a time limit for payment which shall be amaximumof15days.

第五十二条欠缴税款的纳税人在出境前未按照规定结清应纳税款或者提供纳税担保的，税务机关可以通知出入境管理机关阻止其出境。阻止出境的具体办法，由国家税务总局会同公安部制定。

Article 52.  If a taxpayer with outstanding tax payments fails to settle, the amount or provide a tax payment guarantee before attempting to leave Chinese territory, the taxation authority may notify the border control authority to prevent the said party's departure.  Detailed measures on exit prevention procedures shall be determined by the State Administration of Taxation in conjunction with the Ministry of Public Security.

第五十三条税收征管法第二十条第二款规定的加收税款滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。

Article 53.  The period for commencing and finishing payment of overdue payment fines as provided in paragraph two of Article 20 of the Tax Administration Law shall commence on the day following the end of the tax payment period as prescribed by the law and administrative legislation or as stipulated by taxation authorities pursuant to the law and administrative legislation and shall continue to the day when the taxpayer or tax withholding agent actually settles or fulfils its taxation obligations.

第五十四条税收征管法第三十一条第二款所称特殊情况，是指纳税人或者扣缴义务人因计算错误等失误，未缴或者少缴、未扣或者少扣、未收或者少收税款，数额在十万元以上的。

Article 54.  The term "special circumstances" as stated in paragraph two of  Article 31 of the Tax Administration Law shall refer to a case where a taxpayer or tax withholding agent fails to pay tax or pays less than the amount payable or fails to withhold or withholds an insufficient amount or fails to collect or collects an insufficient amount due to incorrect calculations or other such errors where the amount involved exceeds 100. 000 yuan.

第五十五条纳税人、扣缴义务人和其他当事人因偷税未缴或者少缴的税款或者骗取的退税款，税务机关可以无限期追征。

Article 55.  A taxation authority may pursue tax payments over an unlimited period in a case where a tax payer, tax withholding agent or other parties concerned use tax evasion means to not pay taxes or to pay an insufficient amount or to fraudulently obtain a tax rebate.

第五十六条税收征管法第三十一条规定的补缴和追征税款的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

Article 56.  The period of time for supplementary payment or pursued payment of  taxes as stated in Article 31 of the Tax Administration Law shall be calculated from the due date when the taxpayer or tax withholding agent failed to pay or paid less than the amount payable.

第六章税务检查

 CHAPTER VI-TAX INVESTIGATIONS

第五十七条税务机关行使税收征管法第三十二条第(一)项职权时，可以在纳税人、扣缴义务人的业务场所进行；必要时，经县以上税务局(分局)局长批准，也可以将纳税人、扣缴义务人以前会计年度的帐簿、记帐凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在三个月内完整退还。

Article 57.  A taxation authority exercising its powers of office provided under the provisions of item (1) of Article 31 of the Tax Administration Law may do so at the business premises of a taxpayer or tax-withholding agent. If  deemed necessary and subject to approval by the head of a taxation authority at county level or above.  The taxation authority may also demand that the taxpayer's or tax withholding agent's account books, accounting documentation, statements and other relevant materials of the previous accounting year be submitted for examination.  When doing so, however, the taxation authority must provide the taxpayer or tax withholding agent with a detailed list of the items taken and shall return them within three months.

第五十八条税务机关行使税收征管法第三十二条第(六)项职权时，应当指定专人负责，凭全国统一格式的检查存款帐户许可证明进行，并有责任为被检查人保守秘密。检查存款帐户许可证明，由国家税务总局制定。

Article 58.  A taxation authority exercising its powers of office provided under the provisions of item (6) of Article 32 of the Tax Administration Law shall designate responsible personnel and conduct procedures based on the nationally uniform permit to examine bank savings accounts, while being obliged to maintain confidentiality in relation to the party under investigation.  The format of the permit to examine bank savings accounts shall be determined by the State Administration of Taxation.

第五十九条税务机关发现纳税人税务登记的内容与实际情况不符的，可以责令其纠正，并按照实际情况征收税款。

Article 59.  On discovering that the content of a taxpayer's tax registration does not conform with reality, a taxation authority may order the matter to be rectified and shall collect taxes pursuant to the actual circumstances.

第六十条税务机关和税务人员必须依照税收征管法及本细则的规定行使税务检查职权。税务人员进行税务检查时，必须出示税务检查证；无税务检查证的，纳税人、扣缴义务人及其他当事人有权拒绝检查。

Article 60.  Taxation authorities and taxation personnel must exercise their tax payment inspection powers in accordance with the provisions of the Tax Administration Law and these Detailed Rules.  Taxation personnel mustshow their tax payment inspection certificates whencarryingoutsuchwork.

税务检查证的式样，由国家税务总局制定。

Taxpayers, tax withholding agents and other parties concerned shall have the right to refuse an inspection if no such certificate is produced.  The format of the tax payment inspection certificate shall be determined by the State Administration of Taxation.

第七章法律责任

CHAPTER VII-LEGAL LIABILITY

第六十一条纳税人未按照规定的期限申报办理税务登记、变更或者注销登记的，税务机关应当向纳税人发出责令限期改正通知书。逾期不改正的，依照税收征管法第三十七条的规定处罚。

Article 61.  If a taxpayer fails to carry out procedures for tax registration, amendment or cancellation of registration on schedule, the taxation authority shall issue the taxpayer with notice of a prescribed period rectification order.  A taxpayer failing to comply with the rectification order within the prescribed period shall be penalised in accordance with the provisions of Article 37 of the Tax Administration Law.

第六十二条纳税人未按照规定设置帐簿的，税务机关自检查发现之日起三日内向纳税人发出责令限期改正通知书。逾期不改正的，依照税收征管法第三十七条的规定处罚。

Article 62.  If a taxpayer fails to establish an account book pursuant to regulations, the taxation authority shall, within three days of the date of inspection, issue the taxpayer with notice of a prescribed period rectification order.  A taxpayer failing to comply with the rectification order within the prescribed period shall be penalised in accordance with the provisions of Article 37 of the Tax Administration Law.

纳税人违反税收征管法和本细则规定，在规定的保存期限以前擅自损毁帐簿、记帐凭证和有关资料的，税务机关可以处以二千元以上一万元以下的罚款；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。

 If a taxpayer violates the provisions of the Tax Administration Law and these Detailed Rules through its unauthorised destruction of account books, accounting documentation or other relevant material before the end of the prescribed period of safekeeping, the taxation authority may impose a fine of between RMB 2000 yuan and RMB 10000 yuan.  If a case is serious enough to constitute a crime, it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

第六十三条未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、伪造税务登记证件的，依照税收征管法第三十七条的规定处理。

Article 63.  If a tax registration certificate is not used in accordance with regulations or is lent, altered, destroyed, sold or forged, the matter shall be handled pursuant to the provisionsofArticle37oftheTax Administration Law.

第六十四条为纳税人、扣缴义务人非法提供银行帐户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其非法所得外，并可以处以未缴、少缴或者骗取的税款一倍以下的罚款。

Article 64.  If a taxpayer or tax withholding agent violates the law by providing its bank account, invoices, certificates or other convenience to others,resulting in the non-payment or insufficient payment of taxes or the fraudulent gain of a State export rebate, the taxation authority, in addition to confiscating the illegal proceeds, may also impose a fine equal to one times the amount not paid, insufficiently paid or defrauded.

第六十五条纳税人有税收征管法第三十七条或者扣缴义务人有税收征管法第三十八条所列两种以上行为的，税务机关可以分别处罚。

Article 65.  If a taxpayer or tax withholding agent is guilty of two or more acts as stated in Article 37 orArticle38oftheTaxAdministrationLaw accordingly, the taxation authority may impose separate penalties.

第六十六条税务代理人超越代理权限、违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处以二千元以下的罚款。

Article 66.  If a tax agent exceeds its terms of reference and violates tax laws and administrative legislation, resulting in a taxpayer's non- payment or insufficient payment of taxes, in addition to the taxpayer paying or making a supplementary payment of the tax payable and overdue payment fines, the tax agent shall also be fined up to RMB 2000 yuan.

第六十七条纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照税务机关根据法律、行政法规确定的税额缴纳或者解缴税款及滞纳金。

Article 67.  If a dispute arises between a taxpayer, tax withholding agent o rtax payment guarantor and the taxation authority, the amount of tax payable or to be handed over and the overdue payment fine as determined by the taxation authority in accordance with relevant laws and administrative legislation shall first be paid.

第六十八条税务机关查处税务案件，应当制作税务处理决定书，通知有关纳税人、扣缴义务人及其他当事人，并注明有关行政复议和行政诉讼的事项。

Article 68.  A taxation authority examining and dealing with a tax-related case shall formulate a decision for handling the tax issue and send it to relevant taxpayers, tax withholding agents and other parties concerned, as well as note matters relating to administrative reviews and administrative proceedings.

第六十九条税务机关对纳税人、扣缴义务人及其他当事人处以罚款或者没收非法所得时，应当开付收据；未开付收据的，纳税人、扣缴义务人及其他当事人有权拒绝给付。

Article 69.  When imposing fines or confiscating illegal proceeds from a taxpayer, tax withholding agent or other parties concerned, a taxation authority shall issue a receipt. The tax payer, tax with holding agent or other parties concerned may refuse to comply if no receipt is given.

第七十条税务人员私分所扣押、查封的商品、货物或者其他财产的，必须责令退回并给予行政处分；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。

Article 70.  Taxation personnel who illegally divide confiscated commodities; goods and materials or any other property shall be ordered to return the items and shall receive appropriate administrative penalties.  If a case is serious enough to constitute a crime, it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

第七十一条税收征管法实施前发生的税务违法行为，依照当时有效的法律、行政法规的规定执行。

Article 71.  Tax payment violations occurring before the implementation of the Tax Administration Law shall be handled pursuant to the provisions of the laws and administrative legislation in force at the time. 

第八章文书送达

CHAPTER VIII-SERVICE OF DOCUMENTS

第七十二条税务机关送达税务文书，应当直接送交受送达人。受送达人是公民的，应当由本人直接签收；本人不在的，交其同住成年家属签收。受送达人是法人或者其他组织的，应当由法人的法定代表人、其他组织的主要负责人或者该法人、组织负责收件的人签收。受送达人有代理人的，可以送交其代理人签收。

Article 72.  A taxation authority serving a taxation document shall deliver it directly to the principal.  If the principal is a citizen, the document shall be signed and accepted directly by the principal.  If the principal is not present, the document shall be signed and accepted by an adult relative with whom the principal lives.  If the principal is a legal person or other entity, the legal representative of the legal person or the head of the entity or the party responsible for receiving documents shall sign and accept the document.  If the principal has an agent, the agent may sign and accept the document.

第七十三条送达税务文书必须有送达回证，并由受送达人或者本细则第七十二条规定的其他签收人在送达回证上记明收到日期，签名或者盖章，即为送达。

Article 73.  For a document to be served, there must be an acknowledgement and the principal or other parties approved to accept such documents, as provided in Article 72 of these Detailed Rules, shall note the date of receipt of the document and affix their signature or seal to the acknowledgement.

第七十四条受送达人或者本细则第七十二条规定的其他签收人拒绝签收税务文书的，送达人应当在送达回证上记明拒收理由和日期，并由送达人和见证人签名或者盖章，将税务文书留在受送达人处，即视为送达。

Article 74.  If the principal or another party approved to accept such documents,as provided in Article 72 of these Detailed Rules, refuses to sign and accept a taxation document, the party serving the notice shall note the reason for refusal and the date on the acknowledgement.  The party serving the notice and a witness shall then affix their signature or seal and the said taxation document shall be left at the place of the principal. The document shall then be deemed to have been served.

第七十五条直接送达税务文书有困难的，可以委托有关机关或者其他单位代为送达，或者邮寄送达。

Article 75.  If it is difficult to directly serve a document, a relevant organ or other unit may be entrusted to serve the document or it may be posted.

第七十六条直接或者委托送达税务文书的，以签收人或者见证人在送达回证上的签收或者注明的收件日期为送达日期；邮寄送达的，以挂号函件回执上注明的收件日期为送达日期，并视为已送达。

Article 76.  When a taxation document is served directly or on commission, the date of service shall be the date noted by the party signing and accepting the document or the date noted by the witness on the service acknowledgement.  If delivered by mail, the date of receipt noted on the registered postal article shall be considered to be the date of service and the document shall be deemed to have already been served.

第七十七条有下列情形之一的，税务机关可以公告送达税务文书，自公告之日起满三十日，即视为送达：

Article 77.  A taxation authority may publicly serve a taxation document, and the document shall be deemed to have been served 30 days from the date of the announcement, when publicly announced in any of the following instances:

(一)同一送达事项的受送达人众多；

(1) the same document needs to be served to a large number of people;

(二)采用本章规定的其他送达方式无法送达。

(2) the document cannot be served through any of the other methods of  service outlined in this Chapter.

第七十八条本细则所称税务文书包括：

Article 78.  The taxation documents for service as referred to in these Detailed Rules shall include:

(一)纳税通知书；

(1) notice of tax payments;

(二)责令限期改正通知书；

(2) notice of a prescribed period rectification order;

(三)催缴税款通知书；

(3) tax payment call notice;

(四)扣缴税款通知书；

(4) notice of tax payments withheld;

(五)暂停支付存款通知书；

(5) notice of suspension of payment of bank deposits;

(六)扣押、查封商品、货物及其他财产清单；

(6) detailed list of commodities, goods and materials and other property which has been confiscated and sealed up;

(七)税务处理决定书；

(7) decision on the handling of tax issues;

(八)行政复议决定书；

 (8) decision on an administrative review;

(九)其他税务文书。

 (9) other taxation documents.

第九章附则

CHAPTER IX-SUPPLEMENTARY PRINCIPLES

第七十九条税收征管法及本细则所称“以上”、“以下”、“日内”、“届满”均含本数。

Article 79.  The terms ". . .  (figure) . . .  and above", "up to . . .  (figure) . . . " "between . . . (figure) . . .  and . . .  (figure) . . . ", "within . . .  days" and "on the expiry of . . . " as stated in the Tax Administration Law and these Detailed Rules shall all include in the amount the figures listed.

第八十条税收征管法及本细则所规定的期限的最后一日是星期日或者其他法定休假日的，以休假日的次日为期限的最后一日。

Article 80. If the last day of a time limit as stipulated in the Tax Administration Law and these Detailed Rules is a Sunday or legal public holiday, the following day shall be deemed to be the last day of the stipulated time limit.

第八十一条对于检举违反税收法律、行政法规行为的有功人员，税务机关应当为其保密，并可以根据举报人的贡献大小给予相应奖励。

Article 81.  Taxation authorities shall maintain the confidentiality of persons who report acts which violate taxation laws and administrative legislation and shall reward them appropriately in accordance with the importance of  their contribution.

前款的奖励规定不适用于税务人员及财政、审计、检察等国家机关的工作人员。奖给举报人的奖金从税收罚款中提取。

 The aforesaid reward provisions shall not apply to taxation personnel or government functionaries employed in such areas as finance and auditing or procuratorial personnel.  Reward given to persons reporting offences shall be allocated from tax payment fines.

第八十二条税收征管法第十九条第三款规定的代扣、代收手续费，从代扣、代收税款中提取。

Article 82.  The tax withholding and collection service fees paid in accordance withtheprovisionsofparagraphthreeofArticle19oftheTax Administration Law shall be allocated from tax payments withheld or collected and handed over.

第八十三条纳税人、扣缴义务人委托税务代理人代为办理税务事宜的办法，由国家税务总局规定。

Article 83.  Measures on taxation matters to be handled by tax agents commissioned by taxpayers and withholding agents shall be determined by the State Administration of Taxation.

第八十四条农业税、牧业税、耕地占用税、契税的征收管理，参照税收征管法有关规定执行，具体征收办法另行规定。

Article 84.  Administration of the levying and collection of agricultural tax, pastoral tax, cultivated land usage tax and deed tax shall be handled with reference to the relevant provisions of the Tax Administration Law.  shall be stipulated elsewhere.

第八十五条本细则由财政部、国家税务总局负责解释。

Article 85.  The Ministry of Finance and the State Administration of Taxation shall be responsible for interpreting these Detailed Rules.

第八十六条本细则自发布之日起施行。

Article 86.  These Detailed Rules shall take effect from the date of promulgation.