The change of tax obligation refers to the change of tax legal relationship caused by a legal fact, which in turn leads to the change of tax obligation. Among them, tax obligation is a kind of tax law obligation, and it is a certain behavior constraint that the subject of tax legal relationship undertakes according to law, including doing or not doing certain behavior according to law. Violation of tax obligation will lead to the problem of tax obligation, so tax obligation is one of the preconditions of tax obligation.

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What is the reason for the change of tax obligation?

1, the taxpayer's own organization changes. For example, if a state-owned enterprise is reorganized into a Sino-foreign joint venture, it must pay enterprise income tax, not the income tax of foreign-invested enterprises and foreign enterprises.

2, the taxpayer's business or property changes. For example, after the sales of enterprises increase substantially, the tax payment period can be extended appropriately.

3. Revision of the tax law.

4, the destruction of force majeure. In this case, taxpayers can usually get some tax relief or deferred tax care. Different from the change of tax legal relationship, tax legal relationship changes when taxpayers lose, but under certain conditions, tax obligations can be inherited.

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What are the obligations of taxpayers?

Taxpayers' tax obligations mainly include:

1, for tax registration according to the provisions of the tax law;

2, in accordance with the provisions of the tax law and procedures for tax returns, and pay taxes in full and on schedule;

3. Submit accounting statements and other materials to the tax authorities in a timely manner according to law;

4, accept the tax authorities to check the tax situation, and truthfully reflect and provide the tax inspectors need to know the situation and information.

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