Key practical points:
• It requires taxpayers to register, file on set deadlines and keep books.
• It gives the tax bureau powers to audit, request information and enforce collection.
• Late payment carries a daily surcharge; evasion brings harsher penalties.
• It provides an objection/review step before going to court in tax disputes.
• The unified tax number is central to all company dealings.
💰 Tax
Law on the Administration of Tax Collection · Yalla China
中华人民共和国税收征收管理法 / Law on the Administration of Tax Collection
Enacted: 1992-09-04 ✅ Effective: 2001-05-01
📝 Overview
The procedural tax law: tax registration, filing, collection, audits and penalties for evasion.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you have a company or taxable income in China, this law governs your deadlines and duties. The rule: register, file on time, and keep clean books, since late payment stacks daily surcharges. In any dispute there is a review step before court. General orientation, not legal advice.
📎 Official source
State Taxation Administration / chinatax.gov.cn
🕒 Updated: 16 March 2026