legal ground
"People's Republic of China (PRC) tax collection and management law" fifth.
The State Council tax authorities are in charge of 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.
Article 13
Any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall reward informants in accordance with the provisions.
Article 14
The tax authorities mentioned in this Law refer to tax bureaus, tax branches, tax offices and tax agencies at all levels established in accordance with the provisions of the State Council and announced to the public.