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Is an error in tax classification the responsibility of the tax authority or the taxpayer?

Tax authorities. According to the "Tax Collection and Management Law of the People's Republic of China", the tax authorities shall determine the tax types, tax rates and tax amounts of taxpayers in accordance with the law during the tax collection and management process. If the tax authorities make a determination error during the tax collection process, resulting in taxpayers underpaying or overpaying taxes, the tax authorities should bear corresponding responsibilities.