Legal analysis: simplifying administration and decentralization, strengthening supervision and improving service are the abbreviations of simplifying administration and decentralization, combining administration with management and optimizing service. Without legal basis and authorization, let the central government delegate administrative power and reduce administrative power; Clean up the administrative power of repeated management of multiple departments. In management, government departments should innovate and strengthen the supervision function, and use new technologies and systems to strengthen the innovation of the supervision system. Service, change government functions, reduce government intervention in the market, push market matters to the market to decide, reduce excessive administrative examination and approval of market subjects, reduce administrative costs of market operation of market subjects, and promote the vitality and innovation ability of market subjects. Decentralization is the aspiration of the people and the direction of governance.

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.