Article 1 in order to strengthen the administration over taxation collection, safeguard the revenues of the State and protect the legitimate interests of taxpayers, this Law is hereby formulated.
第一条为了加强税收征收管理，保障国家税收收入，保护纳税人的合法权益，制定本法。
A domestic enterprise that meets the provisions of Article 2 shall submit relevant materials to the competent tax authority under Order No. 19 of the State Administration of Taxation.
符合第二条规定的境内企业应按照税务总局令第19号规定向主管税务机关报送有关资料。
A domestic enterprise that meets the provisions of Article 2 shall submit relevant materials to the competent tax authority under Order No. 19 of the State Administration of Taxation.
符合第二条规定的境内企业应按照税务总局令第19号规定向主管税务机关报送有关资料。
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