２００１年４月２８日九届人大２１次 会议通过的《中华人民共和国税收征收管理法》（以下简称《征管法》）第六十九条规定：扣缴义务人应如未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处以应扣未扣、应收本收税款５０％以上３倍以下的罚款。国家税务总 On April 28, 2001, the 19th People’s Congress approved the “Tax Collection and Management Law of the People’s Republic of China” (hereinafter referred to as “the Law on the Administration of Tax Collection”) at the 21st meeting of the Ninth NPC, which stipulates that withholding agents should, If taxpayers do not collect the tax, the tax authorities shall recover the tax from the taxpayers, impose a deduction on the withholding agents and shall be fined not less than 50% but not more than 3 times the tax paid. National taxation