Scope of Kaifeng urban-rural integration demonstration zone

Jurisprudence analysis: Kaifeng urban-rural integration demonstration zone is located between Zhengzhou, the provincial capital, and the old city of Kaifeng, starting from Daliangmen in the central city in the east, reaching Zhongmu in Zhengzhou in the west, reaching Min Zheng Expressway in the south and the Yellow River levee in the north, with a total population of 400,000 and a planned area of 287 square kilometers. Kaifeng District of China (Henan) Pilot Free Trade Zone is also within its jurisdiction.

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

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.