high
2015-04-24
Tax Collection and Administration Law of the People's Republic of China
中华人民共和国税收征收管理法
全国人民代表大会常务委员会
npc
This law establishes the legal framework for tax collection, administration, and enforcement by tax authorities in China, defining taxpayer obligations, tax inspection procedures, and penalties for violations.
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Topics
tax administration
tax enforcement
taxpayer compliance
Metadata
| Publisher | 全国人民代表大会常务委员会 |
| Site | npc |
| Date | 2015-04-24 |
| Category | major_policy |
| Policy Area | 税收征管 |
| CMS Category | 法律 |
| Keywords | effective:2015-04-24 |
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