People's Republic of China (PRC) tax collection management law
Ninth tax authorities should strengthen the team building, improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.
Article 11 The duties of the personnel in charge of collection, management, inspection and administrative reconsideration of tax authorities shall be clear, separated and restricted from each other.
Article 12 Tax officials who have an interest in collecting taxes and investigating cases of tax violations shall withdraw.
Thirteenth 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.