Current location - Loan Platform Complete Network - Local tax - Can the guidance issued by the tax bureau be used as a legal norm?
Can the guidance issued by the tax bureau be used as a legal norm?
Guiding opinions themselves are not laws and regulations, but guidance based on existing laws and regulations in concrete practice. Guidance is more binding on the staff of relevant functional departments than laws and regulations. Your chances of winning reconsideration or prosecution on the grounds that the guidance is not the law are basically zero.