Notice of tax matters is a document issued by the tax authorities to taxpayers or withholding agents to inform the relevant contents, legal basis and treatment results of tax-related matters. The role of tax notice includes the following aspects:

First, clearly inform the content of tax-related matters

The Notice of Tax Matters can clearly inform taxpayers or withholding agents about the contents of tax matters, such as tax calculation method, reporting period, payment method, tax treatment, etc. In order to avoid unnecessary misunderstandings and disputes due to lack of understanding of relevant tax policies and regulations.

Second, protect the legitimate rights and interests of taxpayers.

The Notice on Tax Matters can protect the legitimate rights and interests of taxpayers, ensure that tax authorities abide by laws and regulations when dealing with tax-related matters, and do not harm the legitimate rights and interests of taxpayers. At the same time, the notice can also remind taxpayers or withholding agents of their rights and obligations.

Three, standardize the tax authorities' law enforcement behavior

The Notice on Tax Matters can standardize the law enforcement behavior of tax authorities, and ensure that tax authorities follow legal procedures and regulations when dealing with tax-related matters, and do not abuse their powers or enforce the law beyond their authority. At the same time, the notice can also be used as the basis and evidence for tax authorities to enforce the law.

Fourth, improve the efficiency of tax collection and management.

Informing tax matters can improve the efficiency of tax collection and management and reduce unnecessary communication and coordination costs caused by information asymmetry or misunderstanding. Through notification, taxpayers or withholding agents can more clearly understand the handling procedures and requirements of tax-related matters, thus completing relevant tax-related matters more conveniently.

To sum up:

Notice of tax matters is an important document issued by tax authorities to taxpayers or withholding agents. Its functions include clearly informing the contents of tax-related matters, protecting the legitimate rights and interests of taxpayers, standardizing the law enforcement behavior of tax authorities and improving the efficiency of tax collection and management. Therefore, taxpayers or withholding agents should carefully read and abide by the relevant requirements and regulations when receiving the Notice of Tax Matters.

Legal basis:

Article 34 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "The tax authorities shall issue a notice of tax matters to taxpayers and withholding agents to inform them of the contents, legal basis and treatment results of tax-related matters."