In China, tax authorities, customs and financial institutions are respectively responsible for the collection and management of tax. In the current administrative system, these three institutions are independent of each other. Among them, the tax authorities are the most important and specialized tax authorities, responsible for the collection and management of industrial and commercial taxes with the largest scale and the widest coverage; The customs is responsible for collecting customs duties and tonnage taxes on ships, and collecting import value-added tax and consumption tax; At present, the collection and management of agricultural taxes (including agricultural tax, agricultural specialty tax, farmland occupation tax and deed tax) in many places is also the responsibility of financial institutions. However, with the deepening of the reform of the fiscal and taxation system, the specific taxes and scope they are responsible for will be gradually handed over to the tax authorities for collection and management. Due to the particularity of tariffs, the customs is generally responsible for the collection and management of tariffs in various countries, and the basis and procedures for its collection are mainly applicable to customs law, tariff law and other laws, rather than the general industrial and commercial tax law.

2. Tax principal

In the tax subject system, there are also "tax-related subjects" such as tax entrusting subjects and tax assisting subjects related to tax subjects. The subject of tax entrustment refers to the units and individuals entrusted by the tax authorities to exercise certain tax rights. According to the relevant laws of our country, the subject of tax entrustment has the following characteristics:

(1) The establishment of tax entrustment relationship is based on the entrustment of tax authorities, that is, only tax authorities have the right to entrust relevant units and individuals to collect taxes according to the provisions of laws and administrative regulations.

(2) The principal of taxation can only exercise certain taxation rights, but not the general taxation rights. The tax authorities shall not entrust others to exercise administrative penalties, compulsory measures and other powers, because these powers can only be exercised by the tax authorities themselves; At the same time, the taxes entrusted to collect are generally paid by a few scattered in different places.

(three) when collecting taxes, the tax collector must exercise the right of collection in the name of the entrusted tax collection organ within the scope of the entrusted authority. Therefore, the entrusted tax collector is not an independent tax collector, but belongs to the category of agency in legal nature, and the legal responsibility of its external tax collection behavior is also borne by the entrusted tax authorities.

(4) The relationship between the tax principal and the entrusted tax authorities is different from the principal-agent relationship within the tax authorities. The entrusted subjects of taxation are generally other organs, enterprises, institutions and individuals, not tax authorities; However, the principal-agent relationship between tax authorities occurs either between higher and lower tax authorities or between tax authorities in different regions. Entrustment collection system is an effective means for tax authorities to perform tax collection functions with the help of external resources, which can reduce tax costs, strengthen tax source control and prevent tax loss.

3. Subject of tax assistance

Tax assistance system is an important tax collection and management system stipulated by various countries to ensure the smooth progress of tax collection and management. It refers to the system that tax authorities have the right to request assistance from other organizations and individuals when performing tax collection functions. For example, Article11of the German General Tax Law stipulates that all courts and administrative organs must provide administrative assistance necessary for tax collection; Article 5 of China's Tax Administration Law stipulates that all relevant departments and units shall support and assist tax authorities in performing their duties according to law; Many countries have also stipulated the administrative assistance system in the administrative procedure law. Therefore, the subject of tax assistance refers to organizations and individuals that provide support and help for tax authorities to fulfill their tax obligations at their request. When fulfilling the obligation of assistance, tax assistance subjects usually only carry out some tax activities to provide help, convenience and assistance for tax authorities' tax collection activities. It is not in an independent position, and tax collection activities are still dominated by the actions of tax authorities. Therefore, the subject of tax assistance does not belong to the subject of tax collection.

The content of tax assistance system generally includes the situation of tax assistance, refusal of tax assistance, dispute and handling of tax assistance, etc. The subject of tax assistance can be divided into broad sense and narrow sense. In a narrow sense, the subject of tax assistance only includes administrative organs, excluding other organizations and individuals. It occurs in the internal procedures between administrative organs and can be called the subject of tax administrative assistance. In a broad sense, the subject of tax assistance also includes other organs, enterprises, institutions and individuals other than administrative organs, which can be called the subject of tax social assistance (the subject of tax protection). China's tax administration law stipulates a wide range of tax assistance subjects, including local people's governments at all levels, industrial and commercial administrative organs, public security organs, people's courts, financial institutions, stations, docks, airports, postal enterprises and individuals. The relevant taxes also stipulate the tax assistance system.