Including job responsibilities, work rules, work standards, policy basis, work relationship diagram between posts, work flow, etc. The evaluation contents generally include: tax registration, overdue declaration, deferred declaration, tax collection, tax collection, deferred payment, tax arrears management, invoice management, determination of preferential tax policies, examination and approval of tax reduction and exemption and pre-tax expenditure, policy tax refund examination and approval, audit case selection, audit implementation, audit case trial, tax enforcement, tax administrative punishment hearing, tax administrative reconsideration and tax administrative litigation. The list system of tax enforcement power refers to the law enforcement management system that lists the tax enforcement power matters exercised by tax authorities that have a direct impact on the rights and obligations of taxpayers, withholding agents, tax payment guarantors and other tax administrative counterparts, compiles the power operation flow chart, makes it open to the public and actively accepts supervision.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.