The tax authorities shall give support to the following units and individuals who, within the scope of their duties, apply to inquire about the taxpayer's tax-related confidential information in accordance with the provisions of laws and regulations. Specifically includes the following points:
1, the people's court, the people's procuratorate and the public security organ shall handle it according to law;
2. Taxpayers' inquiries about their own tax-related information;
3. The mortgagee and the pledgee request the tax authorities to provide inquiries about the taxpayer's tax arrears.
The principle of debt settlement in the operation of individual industrial and commercial households is as follows:
1, individual industrial and commercial households are operated by individuals, and their debts are personal debts, so they should bear unlimited liability for debts with their personal property, which has nothing to do with husband and wife property and family property.
2, the family as a unit of business, regardless of their income or liabilities, are family * * * property, for personal business debts, should bear unlimited liability with all family property;
3, individual industrial and commercial households in the business can not distinguish between individual business and family business, it should be confirmed in accordance with the principle of benefiting the debtor, identified as family business, to bear the family property.
legal ground
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.