In view of the problems or deficiencies in tax management, measures are taken to rectify, adjust and optimize the tax management system, tax collection and management process, tax institutions and tax personnel. According to the relevant regulations issued by State Taxation Administration of The People's Republic of China, tax rectification is usually initiated by tax authorities or government departments, aiming at improving the efficiency and quality of tax collection and management, strengthening tax supervision, preventing and cracking down on various illegal acts, and ensuring the legitimacy and stability of national tax revenue.