Interpretation of the Tax Collection and Administration Law of the People's Republic of China

Author: Bian Yaowu, Editor-in-Chief
Publisher:
Publishing Date: 2001-07-01
Features: This book is one of the "Legal Interpretations Series of the People's Republic of China," organized and edited under the auspices of the Legal Affairs Commission of the Standing Committee of the National People's Congress. The entire book adheres to accurately reflecting the legislative purpose and legal provisions as its primary requirement, striving for authoritative views and precise explanations in the interpretation of the Tax Collection and Management Law. The Tax Collection and Management Law underwent comprehensive revision by the nation's highest legislative body, resulting in a new version of the law. This law was reviewed by the Standing Committee of the National People's Congress for eight months, involving four rounds of deliberations. It widely solicited opinions from various localities, departments, research institutions, and experts across the country, as well as discussions and suggestions from urban and rural communities regarding tax collection and management. Based on feedback from all parties, the bill underwent repeated revisions during the review process, forming over ten draft versions before the final recommended draft for the deliberation session of the Standing Committee of the National People's Congress was submitted.
This book is one of the "Legal Interpretations Series of the People's Republic of China," organized and edited under the auspices of the Legal Affairs Commission of the Standing Committee of the National People's Congress. The entire book adheres to accurately reflecting the legislative purpose and legal provisions as its primary requirement, striving for authoritative views and precise explanations in the interpretation of the Tax Collection and Management Law. The Tax Collection and Management Law underwent comprehensive revision by the nation's highest legislative body, resulting in a new version of the law. This law was reviewed by the Standing Committee of the National People's Congress for eight months, involving four rounds of deliberations. It widely solicited opinions from various localities, departments, research institutions, and experts across the country, as well as discussions and suggestions from urban and rural communities regarding tax collection and management. Based on feedback from all parties, the bill underwent repeated revisions during the review process, forming over ten draft versions before the final recommended draft for the deliberation session of the Standing Committee of the National People's Congress was submitted.
[Editor's Recommendation] The "Legal Interpretations Series of the People's Republic of China" is a series of books organized and edited under the auspices of the Legal Affairs Commission of the Standing Committee of the National People's Congress. This series consists of a series of legal interpretations, written by relevant experts, scholars, and some legislative participants. The series adheres to accurately reflecting the legislative purpose and legal provisions as its primary requirement, striving for authoritative views and precise explanations in each legal interpretation. We believe that the publication of this series will provide readers with valuable assistance in further studying the law.