《稅收征收管理法實(shí)施細(xì)則》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫(kù)。

1、中華人民共和國(guó)稅收征收管理法實(shí)施細(xì)則（2002年）RulesfortheImplementationoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection（中華人民共和國(guó)國(guó)務(wù)院令第362號(hào)2002年9月7公布，自2002年10月15日起施行）(PromulgatedbyDecreeNo.362oftheStateCouncilofthePeople'sRepublicofChinaonSeptember7,2002,andeffectiveasofOctober1

2、5,2002)第一章總則ChapterIGeneralProvisions第一條根據(jù)《中華人民共和國(guó)稅收征收管理法》（以下簡(jiǎn)稱稅收征管法）的規(guī)定，制定本細(xì)則?！　rticle1TheseRulesareherebyformulatedinaccordancewiththeprovisionsoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoastheLawontheAdministrationofTaxCollec

3、tion).第二條凡依法由稅務(wù)機(jī)關(guān)征收的各種稅收的征收管理，均適用稅收征管法及本細(xì)則；稅收征管法及本細(xì)則沒(méi)有規(guī)定的，依照其他有關(guān)稅收法律、行政法規(guī)的規(guī)定執(zhí)行?！　rticle2TheLawontheAdministrationofTaxCollectionandtheseRulesapplytothecollectionofvarioustaxesbytaxauthoritiesaccordingtolaw.IncasewherethereisnoprovisionintheLawontheAdministrationofTaxCollectio

4、nandtheseRules,theprovisionsofothertaxlaws,taxadministrativerulesorregulationsshallbeimplemented.55第三條任何部門、單位和個(gè)人作出的與稅收法律、行政法規(guī)相抵觸的決定一律無(wú)效，稅務(wù)機(jī)關(guān)不得執(zhí)行，并應(yīng)當(dāng)向上級(jí)稅務(wù)機(jī)關(guān)報(bào)告?！　rticle3Decisionsmadebyanydepartment,unitorindividualthatcontravenethetaxlaws,taxadministrativerulesorregulationsshal

5、lbenullandvoid.Relevanttaxauthoritiesshallnotimplementthesedecisionsandshallreporttotaxauthoritiesatahigherlevel.　　納稅人應(yīng)當(dāng)依照稅收法律、行政法規(guī)的規(guī)定履行納稅義務(wù)；其簽訂的合同、協(xié)議等與稅收法律、行政法規(guī)相抵觸的，一律無(wú)效?！　axpayersshallfulfilltheirobligationoftaxpaymentinaccordancewiththeprovisionsoftaxlaws,taxadministrative

6、rulesorregulations.Contracts,agreementsandotherdocumentssignedbytaxpayersthatcontravenetaxlaws,taxadministrativerulesorregulationsshallbenullandvoid.第四條國(guó)家稅務(wù)總局負(fù)責(zé)制定全國(guó)稅務(wù)系統(tǒng)信息化建設(shè)的總體規(guī)劃、技術(shù)標(biāo)準(zhǔn)、技術(shù)方案與實(shí)施辦法；各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照國(guó)家稅務(wù)總局的總體規(guī)劃、技術(shù)標(biāo)準(zhǔn)、技術(shù)方案與實(shí)施辦法，做好本地區(qū)稅務(wù)系統(tǒng)信息化建設(shè)的具體工作?！　rticle4TheStateAdminist

7、rationofTaxationshallberesponsibleforformulatingoverallplans,technicalstandards,technicaldesignsandimplementingmeasuresintheconstructionofnationaltaxationinformationsystem.Accordingtotheoverallplans,technicalstandards,technicaldesignsandimplementingmeasuresformulatedbytheState

8、AdministrationofTaxation,taxauthoritiesatvariouslevelsshallwo