I. Obligation to pay taxes according to law
(1) Paying taxes according to law is a basic obligation stipulated by the Constitution.
Article 56 of the Constitution of People's Republic of China (PRC) stipulates that "China people and China citizens have the obligation to pay taxes according to law", which is a basic obligation that China citizens must fulfill according to the Constitution. Those who violate the tax law and fail to fulfill their tax obligations according to law will be given administrative and economic penalties by the state in accordance with the provisions of the tax law; If the circumstances are serious, criminal responsibility shall be investigated in accordance with the provisions of the Criminal Law.
(2) the obligation to pay taxes on time
Taxpayers must pay taxes, late fees or fines within the time limit determined by laws and administrative regulations. If it is really difficult to pay taxes on time, it must be approved by the State Taxation Bureau and the Local Taxation Bureau of the province, autonomous region or municipality directly under the Central Government, and the tax payment can be postponed for no more than three months.
(3) Obligations of withholding agents to withhold and remit taxes.
Withholding agents who are obligated to withhold and collect taxes according to laws and administrative regulations must fulfill their obligations of withholding and collecting taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.
(four) to undertake the obligations of business dealings between accounting and affiliated enterprises according to law.
Business dealings between affiliated enterprises shall be charged or paid according to business dealings between independent enterprises. It is the taxpayer's legal obligation to calculate the business transactions between affiliated enterprises according to law. The tax authorities have the right to make reasonable adjustments if the affiliated enterprises do not collect or pay the price and expenses according to the business dealings between independent enterprises, thus reducing their taxable income or income.
Second, the obligation to accept management.
(a) the obligation to carry out tax registration according to law
Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents, and use the tax registration certificates in accordance with the provisions of the competent tax authorities. The tax registration certificate shall not be lent, altered, damaged, traded or forged.
Tax registration mainly includes the establishment registration after obtaining the business license, the change registration after the change of the tax registration content, the application for suspension of business, the resumption of business registration according to law, and the cancellation registration after terminating the tax obligation according to law. In all kinds of tax registration management, taxpayers should handle it in time according to the provisions of the tax authorities.
(2) The obligation to set up account books, keep account books and relevant materials according to law, and issue, use, obtain and keep invoices according to law.
Taxpayers and withholding agents shall set up account books and keep accounts in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and conduct accounting according to legal and valid vouchers; Keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the prescribed retention period, and shall not forge, alter or damage them without authorization.
In addition to keeping account books and keeping account books according to law, taxpayers shall use legal and valid vouchers, and shall issue, use, obtain and keep invoices in accordance with law when buying and selling commodities, providing or accepting business services and engaging in other business activities.
(three) the obligation to declare and pay taxes according to law
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents shall, according to actual needs, truthfully submit the tax withholding report form and other relevant materials required by the tax authorities. Taxpayers should make tax returns in accordance with the regulations even if there is no tax payable within the tax payment period. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.
(four) in accordance with the provisions of the installation and use of tax control devices.
According to the needs of tax collection and management, the state actively promotes the use of tax control devices. Taxpayers shall install and use tax control devices in accordance with the provisions, and shall not damage or change the tax control devices without authorization. If a taxpayer fails to install or use a tax control device in accordance with the provisions, or damages or arbitrarily changes the tax control device, the tax authorities shall order it to make corrections within a time limit and may impose a certain amount of fine according to the seriousness of the case.
Third, the obligation to accept inspection.
Taxpayers and withholding agents are obliged to accept the tax inspection conducted by the tax authorities according to law, and should actively cooperate with the tax inspection conducted by the tax authorities in accordance with legal procedures. Truthfully report to the tax authorities on their own production and operation and the implementation of the financial system, and provide statements and materials in accordance with the provisions, and shall not conceal or resort to deceit, and shall not obstruct or make things difficult for the inspection and supervision of the tax authorities and their staff.
Four. Obligation to provide information
(a) Obligation to provide information in a timely manner
Taxpayers should not only provide tax-related information to tax authorities through tax registration and tax declaration, but also provide other information in time. Taxpayers who have closed down, expanded their business scale, suffered from various disasters and other special circumstances should promptly explain to the tax authorities so that they can properly handle them according to law.
(two) financial accounting system (measures) and accounting software filing obligations
The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record. If the financial and accounting systems or financial and accounting treatment methods conflict with the relevant tax provisions of the financial and tax authorities in the State Council, the tax payable and the tax withheld and remitted shall be calculated in accordance with the relevant tax provisions of the financial and tax authorities in the State Council.
(3) Obligation to provide other relevant tax-related information
In order to ensure the complete collection and storage of taxes, the tax laws and regulations also stipulate the taxpayer's obligation to settle accounts or provide guarantees, the obligation to declare the merger and division of enterprises, the obligation to declare the disposal of large amounts of property, the obligation to actively exercise creditor's rights and legally transfer property, and the obligation to pay taxes or provide guarantees in case of tax disputes.