Legal subjectivity:

my country's tax categories have gone through processes such as increasing, streamlining, and merging. As of now, there are 18 types of taxes currently implemented. Among them, 16 types are collected by the tax authorities and 2 types are collected by the customs (regardless of the situation of entrusting the customs to collect the goods). The 16 types of taxes levied by the tax authorities are: value-added tax, consumption tax, urban construction tax, corporate income tax, personal income tax, deed tax, real estate tax, stamp tax, urban land use tax, land value-added tax, vehicle and vessel use tax, vehicle purchase tax, resource tax, Farmland occupation tax, tobacco leaf tax, environmental protection tax. The two types of taxes collected by the customs are tariffs and ship tonnage tax. The law is objective:

Article 3 of the "Tax Collection and Management Law" The levy and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the provisions, the enactment shall be followed Implementation of administrative regulations. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.