The tax authorities are responsible for the collection and management of environmental protection tax, vehicle and vessel tax and vehicle purchase tax. Environmental protection tax is the tax that enterprises, institutions and other producers and operators should pay in accordance with the provisions of the Environmental Protection Tax Law when they directly discharge taxable pollutants into the environment in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC). Travel tax refers to a kind of property tax levied on vehicles and ships that should be registered with public security, transportation, agriculture, fishery, military and other administrative departments according to their types and according to the prescribed tax basis and annual tax standard.

Legal objectivity:

Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax Article 16 If a taxpayer has the phenomenon that the price mentioned in Article 7 of the Regulations is obviously low without justifiable reasons, or if the goods listed in Article 4 of these Rules are treated as sales but not sold, the sales amount shall be determined in the following order: (1) It shall be determined according to the average sales price of similar goods of the taxpayer in the recent period; (2) According to the recent average selling price of similar goods by other taxpayers; (3) According to the composition of taxable value. The formula for calculating the component taxable value is: component taxable value = cost ×( 1+ cost profit rate). Goods subject to consumption tax shall be subject to consumption tax in the taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).