Tax collector and drawer are two posts that play different roles in tax work. Although both of them are related to taxation, they are different in responsibilities and functions.
First of all, a tax collector refers to a person who is engaged in tax administration and tax declaration. They are responsible for handling the tax affairs of enterprises, including calculating tax obligations, filling in tax forms, and filing tax returns. Taxpayers need to be familiar with tax laws and policies and understand the process and requirements of tax declaration. They also need to communicate with the tax authorities, answer questions about corporate taxation, and ensure that enterprises fulfill their tax obligations on time.
The drawer refers to the person responsible for issuing invoices. They are responsible for issuing corresponding invoices according to the goods sold or services provided by the enterprise and the requirements stipulated by the tax law. The drawer needs to know the types of invoices and the rules of invoicing to ensure the accuracy and legality of invoices. They also need to coordinate the sales staff and financial personnel of the enterprise to issue invoices in time, so that the enterprise can conduct sales and transactions in compliance.
To sum up, tax collectors are mainly engaged in tax management and declaration, and are responsible for handling tax affairs of enterprises; The drawer is mainly engaged in issuing invoices and is responsible for ensuring the accuracy and legality of invoices. Although they play different roles in tax work, they all play an important role in tax compliance and normal operation of enterprises.
Taxpayer and drawer play different roles in tax field, and have different responsibilities and skill requirements. Taxpayers are mainly responsible for handling tax returns, tax returns and tax obligations of enterprises. They need to be familiar with tax laws and regulations, master tax policies and be able to calculate taxes accurately. They need to have good communication skills and communicate and coordinate effectively with tax authorities. The drawer, on the other hand, focuses on issuing invoices and recording sales revenue, and needs to be familiar with invoice management regulations and accounting standards, and have certain financial knowledge. They need to be meticulous to ensure that the invoices issued are accurate. Therefore, the duties and skills of tax collectors and ticket makers are obviously different, but their cooperative work is very important to the tax management of enterprises.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter I General Provisions Article 9 Tax authorities shall strengthen team building and improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.