Legal Analysis: Professor Hu, Dean of the Institute of Public Policy and Governance of Shanghai University of Finance and Economics, said: "As an important part of deepening the reform of the party and state institutions, the reform of the national tax and local tax collection and management system is an important change in the tax collection and management system, which meets the requirements of transforming government functions, optimizing institutional setup, improving operational efficiency, and building a tax governance system with clear rights and responsibilities and administration according to law." Hu believes that the historical significance of this reform needs two perspectives: macro and micro, history and reality. From a macro point of view, on the one hand, the reform of the national tax and local tax collection and management system, which aims at reasonable institutional setup, optimizing functional allocation and improving operational efficiency, aims to build a complete, scientific, standardized and efficient functional system of tax management institutions and provide an important institutional guarantee for comprehensively improving the national governance capacity and level. On the other hand, the reform of national tax and local tax collection and management system focuses on solving long-term institutional problems, which provides an important institutional cornerstone for rationalizing the tax system and mechanism and building a more orderly, reasonable and perfect tax system and financial system.

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.