The Tax Collection and Administration Law is the "Tax Collection and Administration Law of the People's Republic of China", in which the subjects of tax administration include the tax administration department of the State Council, local taxation bureaus, local taxation bureaus and other units. The purpose of the promulgation of the "Law of the People's Republic of China on Tax Collection and Administration" is to strengthen tax collection management, standardize tax collection and payment behavior, ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

All provisions of the "Tax Collection and Management Law of the People's Republic of China" apply to the collection and management of various taxes levied by tax authorities in accordance with the law. For entities and individual taxpayers with tax obligations, they are the objects of various management provisions in the "Tax Collection and Administration Law of the People's Republic of China".