Tax jurisdiction is the power owned or exercised by the state in taxation, including tax legislative power and tax collection and management power. Types of tax jurisdiction: 1, territorial jurisdiction, also known as source jurisdiction, that is, a country should exercise the right to tax income originating in its own territory; 2. Resident jurisdiction, that is, a country should exercise the right to tax the income obtained by residents (including natural persons and legal persons) as stipulated in its tax law; 3. Civil jurisdiction, that is, a country should exercise tax on the income earned by its citizens and distinguish between citizens and residents.

Legal objectivity:

People's Republic of China (PRC) Tax Collection and Management Law Article 5 The competent tax authorities in the State Council shall be in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.