Policy collection and management guidelines are important measures for tax authorities to strengthen tax management and ensure the implementation of tax laws. It usually includes detailed instructions and guidance on tax laws and regulations, policy interpretation, and operation procedures of collection and management. The publication of policy collection and management guidelines can help taxpayers to clarify their tax obligations and rights, understand and abide by the tax law, and promote the standardization and transparency of tax collection and management. The formulation process of policy collection and management guidelines usually involves extensive research and discussion, and fully considers the opinions and suggestions of relevant stakeholders. Therefore, the "Guidelines for Policy Collection and Management" has high authority and operability.
The publication of policy collection and management guidelines is not only an administrative means, but also an important way for tax authorities to communicate and cooperate with taxpayers. It is helpful to create a fair and just tax environment and reduce tax disputes and disputes.