Current location - Loan Platform Complete Network - Local tax - What does the legal system of tax collection and management specifically include?
What does the legal system of tax collection and management specifically include?
The legal system of tax collection and management, including tax collection and management law, customs law and import and export tariff regulations.

1. The tax authorities are responsible for the collection and management of tax, which shall be implemented in accordance with the Law on Tax Collection and Management promulgated and implemented by the National People's Congress Standing Committee (NPCSC).

2. The collection and management of taxes collected by the customs shall be implemented in accordance with the Customs Law and the Import and Export Tariff Regulations.