Hello, I know that there is a challenge system in litigation, that is, the relevant judges need to challenge the trial. Then, I don't know whether the relevant tax officials also avoid taxes when collecting taxes. Is there a legal requirement?

Professional answer

Like litigation, there is also a challenge system in taxation. According to the provisions of Article 12 of China's Tax Administration Law, tax officials who have an interest in collecting taxes and investigating cases of tax violations should withdraw. Article 8 of China's Detailed Rules for the Implementation of the Tax Administration Law also stipulates that when a tax official has one of the following relationships with a taxpayer, withholding agent, its legal representative or the person directly responsible when verifying the tax payable, adjusting the tax quota, conducting tax inspection, implementing tax administrative punishment, and handling tax administrative reconsideration, he should withdraw: (1) the relationship between husband and wife; (2) lineal consanguinity; (3) collateral blood relations within three generations; (4) close affinity; (five) other interests that may affect the impartial law enforcement.

Tax avoidance is also a system in the tax law, and relevant tax officials should take it seriously and implement it. According to the provisions of Article 85 of the Law on the Administration of Tax Collection, if a tax official fails to evade in accordance with the provisions of this Law when collecting taxes or investigating cases of tax violations, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.