Tax payment is different in specific operations:

1, for the taxpayer who collects the audit, the income is taxed;

2. For taxpayers who have not established accounts and approved the collection, there is a threshold, that is, the approved sales amount is less than 5,000 yuan, and the tax will be levied above;

3. As far as personal income tax is concerned, everyone's wage income reaches more than 2,000 yuan.

4. Accidental income, such as winning prizes, winning prizes, etc., must be taxed according to regulations, generally deducted in the era of receiving funds.

The significance of paying taxes is that the public products and services that people in every country generally need need need funds for construction, renovation and maintenance. Without the existence of tax payment, countries will have no income from tax sources, and the funds for public products and services will not be supported.

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection, the collection, suspension, tax reduction, exemption, tax refund and overdue tax 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. Local state taxation bureaus and local taxation bureaus shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support tax authorities in performing their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.