How to implement the reform opinion of tax collection and management

Legal analysis: It is understood that on March 24 this year, the Central Office and the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management, making comprehensive arrangements for deepening the reform of tax collection and management with precise law enforcement, fine service, precise supervision and sincere governance.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be carried out in accordance with the law. If 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, make decisions that are inconsistent with tax laws and administrative regulations, such as tax collection, suspension, tax reduction, exemption, tax refund and overdue tax.

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations 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.