Existing taxpayers refer to taxpayers who have already registered and whose tax payment behavior has already occurred. However, after the tax policy adjustment, due to policy changes or other reasons, taxpayers need to readjust their tax payment methods and pay taxes. Change of method or make back payment of taxes, etc. In contrast, there are new taxpayers, that is, newly registered taxpayers. Existing taxpayers need to make adjustments according to the requirements of tax policies to comply with the requirements of the new policies. For example, the government may issue new tax policies or modify original tax policies. Existing taxpayers need to make tax adjustments according to the requirements of the new policies in order to adapt to the new tax policies. In addition, existing taxpayers also need to fulfill their obligations such as reporting and paying taxes on time, comply with tax laws, and ensure their legitimate rights and interests. It should be noted that existing taxpayers, like new taxpayers, need to pay taxes in accordance with the requirements of national tax policies to ensure the normal operation of national taxation.

The main uses of existing taxpayers are as follows:

1. Tax policy adjustment: When the government issues new tax policies or modifies original tax policies, existing taxpayers Tax adjustments need to be made according to the requirements of the new policy to adapt to the requirements of the new policy;

2. Tax policy implementation: Existing taxpayers are the main body of the national tax policy, and their tax payment behavior is important to the implementation of the tax policy. Influence. The government needs to supervise and manage the tax payment status of existing taxpayers to ensure the smooth implementation of tax policies;

3. Tax collection management: The tax department needs to supervise and manage the tax payment behavior of existing taxpayers , to ensure that existing taxpayers pay taxes in accordance with the requirements of national tax policies, and at the same time strengthen tax risk management of existing taxpayers to prevent tax evasion;

4. Economic development: Existing taxpayers are enterprises and individuals An important taxpayer, its tax payment behavior is of great significance to economic development. The government needs to supervise and manage the tax status of existing taxpayers to promote economic development and social progress.

In summary, existing taxpayers are important targets for tax policy implementation and tax collection management. The government needs to strengthen the supervision and management of existing taxpayers to promote the normal operation of taxation and economic development.

Legal basis:

Article 28 of the "Tax Collection and Administration Law of the People's Republic of China"

The tax authorities shall, in accordance with the provisions of laws and administrative regulations, It stipulates that tax collection shall not be started, suspended, over-levied, under-levied, collected in advance, delayed or apportioned in violation of the provisions of laws and administrative regulations.

The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.