What is the theme of the Spring Breeze Action for Convenient Taxation in 2022?

Smart taxation helps development, benefits enterprises and the people, and stabilizes growth.

According to the "Opinions of the State Administration of Taxation on launching the 2022 "I do practical things for taxpayers and make taxation convenient for the people" (hereinafter referred to as the "Opinions").

The 2022 "Spring Breeze Action to do practical things for taxpayers and facilitate taxation for the people" (hereinafter referred to as "Spring Breeze Action") will be based on the theme of "Smart taxation to support development, benefit enterprises and the people, and stabilize growth" .

Tax management:

Taxation is the state’s participation in the distribution of national income by virtue of its public power and in accordance with the standards and procedures stipulated by law in order to meet the needs of social public service. A way to obtain financial revenue compulsorily and free of charge.

According to the different tax revenue attribution and collection jurisdiction, China’s tax authorities can be divided into two different systems: national tax and local tax.

The former mainly collects taxes (consumption tax, corporate income tax, tariffs) necessary to safeguard national rights and interests and implement macro-control, and part of the main taxes related to the national economy and people's livelihood (value-added tax).

The latter is mainly responsible for the appropriate local collection and administration of taxes to increase local fiscal revenue (business tax, farmland occupation tax, vehicle and vessel use tax, etc.).