Legal analysis: The significance of tax publicity is to publicize and inform the external image, business process, tax measures and tax policies of tax authorities, so as to further facilitate taxpayers to pay taxes and improve their awareness and compliance with tax laws and regulations. Tax publicity should be included in the scope of tax service. Through extensive, comprehensive, targeted and persistent tax publicity, taxpayers can be familiar with and understand the rights and obligations entrusted by the tax law, consciously improve their awareness of tax compliance, and make the tax work carry out smoothly.

Legal basis: Article 3 of the Law of People's Republic of China (PRC) on Tax Collection and Administration states that the collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.