Article 1 These Detailed Rules are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Administration).
Article 2 The Tax Collection and Administration Law and these Detailed Rules shall apply to the collection and administration of various taxes collected by tax authorities according to law; Where there are no provisions in the Tax Administration Law and these Detailed Rules, the provisions of other relevant tax laws and administrative regulations shall apply.
Article 3 Any decision made by any department, unit or individual that conflicts with tax laws and administrative regulations shall be null and void, and the tax authorities shall not implement it, and report it to the higher tax authorities.
People's Republic of China (PRC) Tax Law is the core law in the field of taxation in China, which stipulates the tax obligations and rights of individuals and enterprises, including the basic principles of taxation, the measures for the administration of tax collection and the duties and powers of tax authorities. Taxpayers should abide by the provisions of the tax law, pay taxes on time, enjoy the corresponding preferential tax policies and protection of rights and interests, and the tax authorities should exercise their duties of tax collection and management according to law to ensure the fairness, legality and convenience of tax collection and management.
People's Republic of China (PRC) Tax Law is the core law in the field of taxation in China, which stipulates the obligations and rights of individuals and enterprises in taxation. According to the provisions of the tax law, individuals and enterprises should pay all kinds of taxes on time according to law.
To sum up, the tax laws and regulations stipulate the basic principles of taxation, such as fairness, legality and convenience. According to the principle of fairness, the tax authorities should ensure the fair distribution of tax revenue and must not give special preferential treatment or discrimination to taxpayers. The principle of legality requires tax authorities to exercise the power of tax collection and management according to law to ensure the legitimacy and compliance of tax collection. The principle of convenience requires tax authorities to provide taxpayers with convenient tax collection and management services.
Legal basis:
Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19);
Article 116
China residents as mentioned in Article 45 of the Enterprise Income Tax Law refer to individuals who pay personal income tax in China on their income obtained from inside and outside China according to the provisions of the Individual Income Tax Law of People's Republic of China (PRC).