Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 2 This Law is applicable to the administration of various taxes collected by tax authorities according to law.
Article 3 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, the collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.