Newly issued rules for the supervision and administration of tax collection in China will be implemented Oct. 15, when the old rules put into effect Aug. 4, 1993 will be rescinded.
The new rules, with 113 articles in nine chapters, include some strict measures for strengthening tax collection supervision and administration and preventing illegal tax evasion.
The rules encourage civilians to supervise tax collection work and require a registration system for tax collection work in order to reinforce supervision of taxpayers. Individuals who report illegal tax evasion cases to the taxation department will be awarded.
The rules also detail efficient methods of preventing illegal tax evasion activities among affiliated enterprises.
( September 18, 2002)
