Tax Collection and Administration Law of the People's Republic of China (Latest Amendment)

In order to strengthen the publicity of the legal system, quickly popularize legal knowledge, and serve the construction of my country's democratic and legal system, China Democracy and Legal Press has published a series of legal separate editions of the National People's Congress Standing Committee's gazette version on a large scale and in all varieties over the years based on the laws passed and revised by the National People's Congress Standing Committee on a regular basis every year. This single set of laws has been authoritatively reviewed and approved by the Standing Committee of the National People's Congress, the highest legislative body. The content of the legal provisions is accurate and the text format is standardized and reasonable. It has received widespread attention and praise from all walks of life over the years. The Tax Collection and Management Law of the People's Republic of China is the general term for the legal norms that adjust and standardize tax collection and management.