Tax law is the general name of various tax laws and regulations. It is the legal basis for tax authorities and taxpayers to pay taxes. The tax law includes tax laws, regulations, tariff regulations, implementation rules, collection methods and other relevant tax provisions.

The tax law shall be formulated and promulgated by the state legislature, or by the state legislature authorizing the state organs to formulate and promulgate it. Generally speaking, major tax laws and regulations are deliberated and adopted by the National People's Congress and promulgated and implemented.

Main contents:

The detailed rules for the implementation of the tax law shall be interpreted and specified by the Ministry of Finance according to the basic tax laws and regulations; The relevant local tax exemption and specific collection management system is generally stipulated by the Standing Committee of the Provincial People's Congress or the provincial people's government.

The tax law consists of some basic elements: taxpayers, tax recipients and tax rates. Other factors include: tax payment link, tax payment period, tax reduction and exemption, illegal handling, etc.

Extended data:

Classification:

According to the function, authority and legal level of tax law, the tax law system can be divided into different types.

1, according to the different functions of tax law, can be divided into tax substantive law and tax procedural law. The substantive tax law mainly refers to the determination of tax legislation, which specifically stipulates the object of collection, the scope of collection, the tax items, the tax rate, the tax payment place, etc.

2. According to the different tax jurisdiction exercised by sovereign countries, it can be divided into domestic tax law, international tax law and foreign tax law.

3, according to the different tax legislative authority or legal effect, can be divided into tax laws, tax administrative regulations, tax rules and tax regulatory documents.

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