The document that will not be punished during the tax epidemic is the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Measures to Give Full Play to the Function of Taxation to Help Win the Epidemic Prevention and Control Work. Formulate guidelines for preferential tax policies to support epidemic prevention and control. State Taxation Administration of The People's Republic of China compiled and issued the Guidelines on Preferential Tax Policies for Epidemic Prevention and Control in COVID-19, which is convenient for taxpayers and payers to better understand relevant policies and collection and management regulations. Tax authorities at all levels should step up implementation in accordance with policy guidelines item by item to ensure comprehensive and accurate implementation.

Legal basis:

People's Republic of China (PRC) tax collection 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.