Legal Analysis: According to the situation of epidemic prevention and control, in order to facilitate taxpayers and withholding agents to do a good job in tax declaration and payment, State Taxation Administration of The People's Republic of China decided to extend the national tax declaration and payment period in February to February 28 on the basis of extending it to February 24.

State Taxation Administration of The People's Republic of China requires tax authorities at all levels to pay more attention to the implementation of preferential policies, intensify their efforts in "non-contact" tax collection and management and epidemic prevention and control, conscientiously implement the new preferential tax policies supporting epidemic prevention and control and the more vigorous tax reduction and fee reduction policies implemented by the state, actively expand "non-contact" tax payment services, and strictly prevent and control the epidemic situation in the Tax Service Office. Efforts will be made to create a safe, efficient and convenient tax environment, and further support the epidemic prevention and control work and enterprises to resume production.

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

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to 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.