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国家税务总局关于不申报缴纳税款定性问题的批复１９９７年２月１８日国税函〔１９９７〕９１号江苏省地方税务局：你局关于不申报缴纳税款定性问题的请示（苏地税函〔１９９７〕０１１号）收悉。经征得最高人民法院同意，明确如下：根据《中华人民共和国税收征收管理法》...
Reply of the State Administration of Taxation on the Non-reporting and Paying of Qualified Tax Issues 18 February 1997 Guo Shui Han [1997] No. 91 Jiangsu Provincial Bureau of Local Taxation: Your Bureau’s Request for Instructions on the Non-reporting of Taxes (Su-Zheng-Shui Han [1997 ] 011) received. With the consent of the Supreme People’s Court, the following is made clear: According to the “Law of the People’s Republic of China on Tax Collection and Administration” ...