The basic basis of national taxation is the Measures for the Administration of Tax Collection in People's Republic of China (PRC) and the Detailed Rules for the Implementation of the Law on Tax Collection and Administration in People's Republic of China (PRC)? .
Taxation is the most important form and source of national (government) finance. The essence of taxation is that the state relies on public power to meet social needs.
A special distribution relationship formed by participating in the distribution of national income and forcibly obtaining fiscal revenue in accordance with the standards and procedures prescribed by law. It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system.
Extended data:
According to "People's Republic of China (PRC) tax collection and management law":
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect 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, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.
Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.
Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.
Article 34 When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.
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