民法典宣传月｜《民法典》里的那些税事之合规经营篇

Core Viewpoint - The article emphasizes the importance of the Civil Code of the People's Republic of China, particularly its relevance to tax regulations and compliance in business operations [3]. Tax Regulations Summary - Article 7 states that civil subjects must adhere to the principle of good faith in their activities [5]. - Article 86 mandates that profit-making entities must follow commercial ethics, ensure transaction safety, and accept government and social supervision [5]. - Article 19 of the Tax Collection and Administration Law requires taxpayers to maintain proper accounting records according to relevant laws and regulations [5]. - Article 24 specifies that taxpayers must keep accounting books and related documents for a prescribed period [5]. - Article 21 highlights the obligation of individuals and entities to issue and use invoices correctly during business transactions [6]. - Article 20 requires taxpayers to submit their financial and accounting systems for tax authority record [6]. - Article 23 mandates the installation and proper use of tax control devices by taxpayers [6]. - Article 60 outlines penalties for failing to install or improperly using tax control devices, with fines ranging from 2,000 to 10,000 yuan [7]. - Article 25 emphasizes the necessity for taxpayers to submit tax declarations accurately and on time [7]. - Article 31 states that taxpayers must pay taxes within the deadlines set by laws or tax authorities [8]. - Article 30 requires withholding agents to fulfill their tax withholding obligations [8]. - Article 6 mandates that taxpayers and withholding agents provide truthful information to tax authorities regarding tax matters [8].