e case. Cases of gross violation shall be handled by the local people'sРcourts in accordance with the law.Р第十三条?扣缴义务人和自行申报纳税人同税务机关在纳税问题上发生争议时,必须先按照规定纳税,然Р后再向上级税务机关申请复议。如果不服复议后的决定,可以向当地人民法院提起诉讼。РArticle 13. In case of a dispute with the tax authorities over tax payment, a withholding agent or a taxpayer personallyРfiling a return must pay the tax as prescribed before applying to higher tax authorities for reconsideration. If he doesРnot accept the decision made after such reconsideration, he may bring a lawsuit before a local people's court.Р第十四条?本法的施行细则,由中华人民共和国财政部制定。РArticle 14. Rules for the implementation?of this Law shall be formulated by the Ministry of Finance of the People'sРRepublic of China.Р第十五条?本法自公布之日起施行。РArticle 15. This Law shall go into effect on the day of its promulgation.
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