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。
应用推荐