What is the specific content of tax reduction and fee reduction?

The dividend bill of tax reduction and fee reduction refers to the dividend bill of other amounts, such as the amount of tax reduced or exempted for taxpayers and payers, which comprehensively measures the impact of the tax reduction and fee reduction policy through the system declaration data.

The advantages of tax reduction and fee reduction bonus bills include: 1, which broadens the bill recipients and expands the information recipients to enterprise legal persons, financial officers and tax collectors;

2. Bill details, including the total amount of tax reduction and fee reduction, tax relief, etc. enjoyed up to the reporting period. Let the income account of tax reduction and fee reduction be clear at a glance;

3. Increase the function of policy consultation. Linking the policy basis in the dividend list with the laws and regulations library of the General Administration and the Provincial Bureau, while pushing the dividend list door by door, it also realizes the accurate push and accurate publicity of enjoying preferential policies.

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out 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 Units and individuals that 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. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law. ?