Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 11 The duties of the personnel in charge of collection, management, inspection and administrative reconsideration of tax authorities shall be clear, separated and restricted from each other.
Article 12 Tax officials who have an interest in collecting taxes and investigating cases of tax violations shall withdraw.
Thirteenth any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall reward informants in accordance with the provisions.