What is the general period for ordering corrections within a time limit? On what basis?

Clearly stipulated. Article 73 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Collection provides that "if a taxpayer or withholding agent engaged in production or business operation fails to pay or release the tax within the prescribed time limit, and the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within a time limit, and the maximum period for ordering the payment or release of tax shall not exceed 15 days."

Not specified.

According to Article 12 of the Announcement of the State Administration of Taxation on Issuing the Rules for the Exercise of Discretion in Tax Administrative Penalties (Announcement No. 78 [2016] of the State Administration of Taxation), "the tax authorities shall order the parties concerned to correct or correct the illegal acts within a time limit.

Except as otherwise provided by laws, regulations, or rules, the period for ordering corrections within a set period of time is generally not to exceed 30 days.

For example, the date of ordering the payment of tax within a time limit is not more than 15 days, and some are not explicitly required, and a reasonable date should be determined with reference to other relevant provisions. It has something to do with the date of payment but it is not big, and the date of payment must be before, otherwise the procedure is not legal, and the key is related to the date of delivery.

If there is no specific legal provision, it must not exceed 6 months now.

Chinese law does not clearly stipulate a time limit for ordering corrections within a time limit, but a notice of correction will generally be issued within a time limit, and it is sufficient to make corrections before the time specified in the notice.

The so-called order to make corrections or to correct illegal acts within a set period of time refers to the administrative entity ordering the violator to stop and correct the illegal acts, so as to restore the original state and maintain the legal order or state, which is of an ex post facto remedy.

In accordance with the Administrative Punishment Law of the People's Republic of China

Article 23.

When administrative organs carry out administrative punishments, they shall order the parties to make corrections or correct the illegal conduct within a set period of time.

According to the Law of the People's Republic of China on the Quality and Safety of Agricultural Products

Article 47.

Where agricultural product production enterprises or farmers' professional cooperative economic organizations fail to establish or keep agricultural product production records in accordance with regulations, or falsify agricultural product production records, they shall be ordered to make corrections within a set period of time; If the correction is not made within the time limit, a fine of not more than 2,000 yuan may be imposed.

Legal analysis: There is no clear time limit in the law for ordering corrections within a time limit, and the time limit is decided by the administrative law enforcement agency on its own according to the specific circumstances. It is the legendary discretion to determine a reasonable date with reference to other relevant provisions and in light of the actual situation.

Legal basis: Article 55 of the Administrative Punishment Law of the People's Republic of China Where an administrative organ implements an administrative punishment in any of the following circumstances, the administrative organ at a higher level or the relevant department shall order it to make corrections, and may give administrative sanctions to the directly responsible high-level managers and other persons directly responsible for the failure to carry out administrative sanctions in accordance with law:

1) There is no legally-prescribed basis for administrative punishment;

2) Changing the type and range of administrative punishments without authorization;

3) Violating legally-prescribed administrative punishment procedures;

4) Violating the provisions of article 18 of this Law on entrusted punishments.

Legal Analysis: The time limit for ordering corrections within a set period of time is generally not more than 30 days. Ordering the suspension of production and business for rectification is an administrative punishment.

Administrative punishments ordering the suspension of production and business must be based on the procedures of the Administrative Punishment Law, provided by laws, regulations, or rules, and implemented by administrative organs in accordance with the procedures provided for in this Law.

Legal basis: Rules for the Exercise of Discretion in Tax Administrative Penalties

Article 11 Laws, regulations and rules may impose administrative penalties, and if the party violates the law for the first time and the circumstances are minor, and the tax authorities take the initiative to make corrections before they are discovered, or within the time limit within which the tax authorities order corrections to be made, no administrative penalty shall be imposed.

Article 12 Where the taxation authorities shall order the parties concerned to make corrections or rectify the illegal acts within a time limit, the time limit for ordering corrections within a time limit shall generally not exceed 30 days, except as otherwise provided by laws, regulations and rules.

Article 13 The administrative penalty of more than two fines shall not be given to the same tax violation of the same state of affairs of the elderly.

If a party violates different administrative penalty provisions for the same tax violation and should be fined for both of them, the clause with the heavier penalty shall be applied.

Legal Analysis: Where a party is ordered to make corrections or corrects an illegal act within a set period of time, except as otherwise provided by laws, regulations, or rules, the period for ordering corrections within a set period of time is generally not to exceed 30 days. The time limit for the tax authorities to order corrections within 30 days is generally the same for other administrative authorities.

Legal basis: Article 12 of the Announcement of the State Administration of Taxation on the Issuance of the Announcement (Announcement No. 78 of the State Administration of Taxation in 2016) If the tax authorities shall order the parties to correct or correct the illegal acts within a time limit, unless otherwise provided by laws, regulations and rules, the time limit for ordering corrections within a time limit shall generally not exceed 30 blind days.

If a taxpayer or withholding agent engaged in production or business operation fails to pay or release the tax within the prescribed time limit, or the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within a time limit, and the maximum period for ordering the payment or release of tax shall not exceed 15 days. If the withholding agent fails to pay or release the tax within the prescribed time limit, or the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within the time limit, and the maximum period for ordering the payment or release of the tax shall not exceed 15 days.

Legal analysis: If a taxpayer or withholding agent engaged in production or business operation fails to pay or release the tax within the prescribed time limit, or if the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within the time limit, and the maximum period for ordering the payment or release of the tax shall not exceed 15 days.

Legal basis: Shousun Zi "Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection" Article 7 If a taxpayer or withholding agent engaged in the extinction or operation of a living person fails to pay or release the tax within the prescribed time limit, and the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within a time limit, and the maximum period for ordering the payment or release of tax shall not exceed 15 days.