From June 20 15 to July 20 18, all the new tax agencies at the provincial, city, county and township levels were listed and merged. Taxation is an important tool to adjust income distribution. Generally speaking, taxation, as the most important and standardized form of national income distribution, can adjust the distribution relationship among government, enterprises and individuals. Different taxes play different roles in the distribution field. For example, personal income tax is taxed at an excessive progressive rate, which has the characteristics of high tax rate for high-income earners and low tax rate or no tax for low-income earners, which helps to regulate personal income distribution and promote social equity. Consumption tax levies on specific consumer goods, which can achieve the purpose of regulating income distribution and guiding consumption.

People's Republic of China (PRC) tax collection management law

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The collection and suspension of tax, as well as the reduction, exemption, 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, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.