Administrative law enforcement refers to the administrative behavior of the statutory state administrative organs and organizations authorized by laws and regulations to implement administrative legal norms in accordance with legal procedures in the process of realizing state administrative functions in order to safeguard national interests and serve the society. Administrative law enforcement includes administrative license, administrative penalty, administrative compulsion, administrative expropriation, administrative payment, administrative confirmation and administrative ruling.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is directly under the State Council, and its main responsibilities are as follows:

1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures. Responsible for the interpretation of tax collection and management and general tax issues during the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards.

2 responsible for organizing the implementation of tax, social insurance premiums and related non-tax revenue collection and management, and strive to collect all the receivables.

3. Participate in the study of macroeconomic policies, study the division of tax rights between the central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax revenue, and put forward suggestions on macro-control by means of taxation.

4. Responsible for organizing the implementation of the reform of tax collection management system, drafting draft laws and regulations on tax collection management and formulating detailed rules for implementation, formulating tax business and tax collection management rules and regulations and supervising their implementation, and supervising and inspecting the implementation of tax laws, regulations and policies.

5, responsible for planning and organizing the implementation of tax service system construction, formulate tax service management system, standardize tax service behavior, formulate and supervise the implementation of taxpayer rights protection system, protect the legitimate rights and interests of taxpayers, fulfill the obligation of providing convenient, high-quality and efficient tax service, organize the implementation of tax publicity, formulate tax agency management policies and supervise the implementation.

6. Organize the implementation of classified management and professional services for taxpayers in Menling, and organize the implementation of tax service and tax source management for large enterprises.

7 responsible for the preparation of long-term and annual tax plans, carry out tax source investigation, strengthen tax analysis and forecast, organize tax relief and other specific matters.

8, responsible for the development of tax management information system, formulate long-term planning of tax management information construction, organize the implementation of golden tax project construction.

9, to carry out international exchanges and cooperation in the field of taxation, participate in the negotiation of tax relations between countries (regions), initialling and implementing relevant agreements.

10, handle import and export goods tax and export tax rebate business.

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of 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.