According to the relevant provisions of China's Legislative Law, at present, the state organs that have the right to formulate tax laws or tax policies mainly include: the National People's Congress and its Standing Committee, the State Council, Ministry of Finance, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), General Administration of Customs, the State Council Customs Tariff Commission, etc.

1. Tax laws are formulated by the National People's Congress, such as the Individual Income Tax Law of People's Republic of China (PRC) and the Enterprise Income Tax Law of People's Republic of China (PRC); Or formulated by the NPC Standing Committee, such as the People's Republic of China (PRC) Tax Collection and Management Law.

2. The tax administrative regulations are formulated by the State Council, such as the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and the Provisional Regulations of the People's Republic of China on Business Tax.

3. Relevant tax laws and regulations formulated by the Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs, the State Council Customs Tariff Commission and other departments, such as Detailed Rules for the Implementation of Provisional Business Tax in People's Republic of China (PRC), Detailed Rules for the Implementation of Tax Collection and Management Law in People's Republic of China (PRC), and Rules for Tax Administrative Reconsideration. Among them, some important laws and regulations will be issued after the approval of the State Council, such as the Measures for Taxation of Shipping Income of Foreign Companies.