Tax request is a document that the lower tax authorities ask or approve from the higher tax authorities, which belongs to the tax declaration document. Tax request for instructions is applicable to the lower authorities to put forward opinions on the implementation and handling of a specific problem and matter, and request the higher authorities to give clear instructions, replies or approvals.

What is the definition of tax?

Tax is the abbreviation of tax, which can be divided into broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.

Types of tax requests

Tax descriptions are usually divided into the following categories:

1, ask for instructions for work problems. The lower-level tax authorities require the higher-level tax authorities to give specific instructions to solve the situations and problems that are beyond their authority and cannot be easily determined or handled. Under normal circumstances, the request shall state the preliminary opinions of the requesting organ on the requested situation and problems for reference when the higher authorities make decisions.

2. Request for instructions on policy issues. In the process of implementing tax laws and regulations, if some specific policy clauses are uncertain or have special circumstances, different understandings or imperfect policy formulation, it is necessary for the higher authorities to give a clear explanation or specific explanation.

3. Request for approval of instructions. The tax authorities at lower levels put forward preliminary opinions or solutions on a specific matter or problem, and request the tax authorities at higher levels for approval and implementation. Tax instructions generally require that the superior must give a clear answer.

What is a tax filing document?

The declaration of tax documents refers to the tax documents that are often used by the lower tax authorities to report their work and make requests to the higher tax authorities, and taxpayers or individuals to report to the tax authorities and make applications. Including tax report, tax investigation report, tax source investigation report, tax briefing and tax request; And some special tax declaration vouchers, tax declaration vouchers and tax request vouchers (tax payment report form, tax loss report form, tax registration form, etc.). ).