Legal basis:
Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
2. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, China People's Bank, China Industrial and Commercial Bank, China Agricultural Bank, China Bank and China Construction Bank jointly issued the Emergency Notice on Strengthening the Management of Tax Storage in 0 10 (Guo Shui Fa [1993] 124). The tax authorities must ensure that taxes are levied according to law, and shall not arbitrarily change the tax payment period, artificially expand the value-added tax and enterprise income tax prepayment, and shall not levy taxes on unrealized sales income and operating income in that year.
3. 65438+ Guo Shui Fa [1996] 094 "Emergency Notice on Strict Enforcement of Tax System and Serious Fiscal and Tax Discipline" 1 issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on June 3, 1996. Tax authorities at all levels must collect taxes in strict accordance with the provisions of the tax law, and must not misappropriate taxes for the purpose of balancing and regulating income, and have to levy or overpay taxes.
4.1998 March 12 the State Council issued the Notice on Strengthening Strict Tax Administration Authority by Administering Taxes according to Law [1998] No.4. The income of local organizations must resolutely implement the requirements of "five prohibitions", that is, no excessive taxation, no idling, and no tax collectors and government workers raising funds to pay taxes.