National taxes are mainly collected by the State Taxation Bureau, and are collected by the State Taxation Bureau and the Local Taxation Bureau according to different taxes. The State Taxation Bureau mainly collects value-added tax, enterprise income tax and resource tax. Value-added tax is divided into three tax rates of 4%, 6% and 17% according to different industries and scales, and enterprise income tax is divided into 18%, 27% and 33% according to different profits. The resource tax determines the tax amount according to different resources and passenger tax quantities.

Law of the People's Republic of China on the Administration of Tax Collection

Article 13

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. Article 20

The financial and accounting systems, financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record.

If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council, the tax payable, tax withheld and collected shall be calculated in accordance with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council.