Our country has established a basic tax supervision system, which includes the Legislation Law, the Administrative Punishment Law, the Administrative Reconsideration Law, the Administrative Procedure Law and the Administrative Licensing Law. Taxation is regarded as an administrative act and the basic system is established. The administrative supervision system also includes a specific tax supervision system that is closely linked to the content and procedures of tax collection and administration established in accordance with the Tax Collection and Administration Law, laws on various tax types, etc.