Article 24 a taxpayer or tax with holding agent must , with in the declaration period stipulated by the law and administrative legislation or determined by taxation authorities pursuant to the provisions of the law and administrative legislation , lodge a tax return or a report on tax withheld or collected and handed over on behalf of others with the responsible taxation authority 第二十四条纳税人、扣缴义务人必须在法律、行政法规规定的或者税务机关依照法律、行政法规的规定确定的申报期限内，到主管税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表。
Whoever , after being ordered to make the registration and submission of the documents by the tax authority within a set period of time , fails again to complete the taxation registration or registration on modification , or fails again to submit the income tax declaration form , final accounting statements or the declaration form on income tax withheld to the tax organ after the expiration of the set period of time , is imposed a fine not exceeding 10 , 000 yuan ; if the circumstances are serious , the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of article 121 of the criminal law 经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
Article 23 whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time , fails to submit the income tax declaration form , final accounting statements or declaration form on income tax withheld to the tax authority within a set period of time , or fails to report and submit its financial and accounting systems to the tax authority for reference , is ordered by the tax authority to complete the registration or to submit the said documents within a set period of time , and may be impose a fine not exceeding 5 , 000 yuan 第二十三条未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。
Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate , a written report shall be filed with the responsible taxation authority , the lost document shall be publicly declared invalid and , at the same time , an application shall be made for the certificate to be reissued 纳税人遗失税务登记证件或者扣缴义务人遗失代扣代缴、代收代缴税款凭证，应当书面报告主管税务机关并公开声明作废，同时申请补发。
Article 20 tax authorities have the power to conduct inspections into the financial , accounting and tax payment affairs of enterprises with foreign investment and organizations or sites of foreign enterprises set up in the territory of china dealing in production or business operations ; and have the power to conduct inspections into the withholding agents on the condition on tax withheld 第二十条税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。
Article 67 in respect of income of foreign enterprises engaged in china in construction , installation , assembly , and exploration contracting work , and provision of labour activities such as consulting , management and training , the tax authorities may designate the parties paying the contracted amounts and labour service fees as tax withholding agents 第六十七条对外国企业在中国境内从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动的所得，税务机关可以指定工程价款或者劳务费的支付人为所得税的相缴义务人。
Article 27 a tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations , as well as other relevant documents and material required by the taxation authorities 第二十八条纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。
