Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.

其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。

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In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.

税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

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The taxpayers shall undertake the obligation of tax payment in accordance with the laws and administrative regulations on tax collection;

纳税人应当依照税收法律、行政法规的规定履行纳税义务；

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