文档介绍：中华人民共和国税收征收管理法实施细则(2002年)
Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
(中华人民共和国国务院令第362号2002年9月7公布,自2002年10月15日起施行)
(Promulgated by Decree No. 362 of the State Council of the People's Republic of China on September 7, 2002, and effective as of October 15, 2002)
第一章总则
Chapter I General Provisions
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,制定本细则。
Article 1These Rules are hereby formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection).
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 2The Law on the Administration of Tax Collection and these Rules apply to the collection of various taxes by tax authorities according to law. In case where there is no provision in the Law on the Administration of Tax Collection and these Rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
第三条任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效,税务机关不得执行,并应当向上级税务机关报告。
Article 3Decisions made by any department, unit or individual that contravene the tax laws, tax administrative rules or regulations shall be null and void. Relevant tax authorities shall not implement these decisions and shall report to tax authorities at a higher level.
纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的,一律无效。
Taxpayers shall fulfill their obligation of tax payment in accordance with the provisions of tax laws, tax administrative rules or regulations. Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
第四条国家税务总局负责制定全国税务系统信息化建设的总体规划、技术标准、技术方案与实施办法;各级税务机关应当按照国家税务总局的总体规划、技术标准、技术方案与实施办法,做好本地区税务系统信息化建设的具体工作。
Article 4The State Administration of Taxation shall be responsible for formulating overall plans, technical standards