1, tax is one of the important levers for the state to implement macroeconomic regulation and control;
2. Taxation is a powerful tool for the state to implement fiscal policies to regulate the economy.
The regulatory role of taxation on the economy is mainly in two aspects:
1, the implementation of incentive measures, the state to focus on the development of high-tech industries, sunrise industries, services and other tax incentives, less tax or exemption, to support the development of these industries;
2. Implement restrictive measures. In order to limit industries with high pollution, high energy consumption and high consumption, the state adopts tax restrictive measures such as levying new taxes, expanding the scope of collection and raising tax rates to limit the development of these industries.
Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection, the collection, suspension, tax reduction, exemption, tax refund and overdue tax shall be implemented in accordance with the provisions of 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Fifth the State Council tax authorities in charge of the national tax collection and management. Local state taxation bureaus and local taxation bureaus 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 tax authorities in performing 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.
No unit or individual may obstruct the tax authorities from performing their duties according to law.
Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection management information system, and establish and improve the information sharing system between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall truthfully provide tax authorities with information related to tax payment, tax withholding and tax collection and payment in accordance with relevant state regulations.
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 that is responsible for investigating and handling it shall keep confidential the informant. The tax authorities shall, in accordance with the provisions, reward the informants.