Second, the revised basic principles "Regulations" are the basic system for regulating tax inspection and law enforcement, and are closely related to economic and social production and life and the rights and interests of administrative counterparts. This revision focuses on the following principles:
The first is to improve the legal level on which the inspection and law enforcement system is based.
Second, pay attention to protecting the legitimate rights and interests of the administrative counterpart.
The third is to effectively solve the new problems in inspection and law enforcement.
Three. The main contents of the revision are divided into six chapters (general provisions, case selection, inspection, trial, execution and supplementary provisions) * * * Article 61. Major revisions include:
(a) to further clarify the legislative purpose.
(2) further improve the legislative purpose.
(3) Strengthen the protection of personal information of administrative counterpart.
(4) Clarify the requirements for recording the whole process of administrative law enforcement.
(5) Improve the procedures for extracting electronic data.
(six) to refine the relevant provisions to protect the administrative counterpart's right to know and to make statements.
(seven) the evidence into the scope of the punishment decision.
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.