The legal responsibilities of tax authorities and tax administrators are:
1. If the tax authorities and tax officials seal up or detain the houses and articles necessary for taxpayers and their dependent families to maintain their lives, they shall be ordered to return them and be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
2. If a tax official colludes with a taxpayer or withholding agent to instigate or assist the taxpayer or withholding agent to constitute a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
3. If a tax official takes advantage of his position to accept or demand the property of a taxpayer or withholding agent or seek other illegitimate interests, which constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
4. If a tax official engages in malpractices for personal gain or neglects his duty, and fails to levy or underpays the tax payable, thus causing heavy losses to the national tax revenue, and constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
5. If a tax official abuses his power and deliberately makes things difficult for taxpayers and withholding agents, he shall be transferred from his tax post and given administrative sanctions according to law.
6. Tax officials who retaliate against taxpayers, withholding agents and other informants who report or accuse tax violations shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Seven, tax officials in violation of the provisions of laws and administrative regulations, deliberately overestimate or underestimate the taxable output of agricultural tax, resulting in tax overpayment or tax underpayment, infringement of farmers' legitimate rights and interests or damage to national interests, which constitutes a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
Eight, in violation of the provisions of laws and administrative regulations, early collection, deferred collection or apportionment of taxes, by the higher authorities or administrative supervision organs shall be ordered to make corrections, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.
Nine, in violation of the provisions of laws and administrative regulations, without authorization to make tax collection, suspension or tax reduction, tax exemption, tax refund, tax payment and other decisions that are in conflict with tax laws and administrative regulations, in addition to revoking the decisions made without authorization in accordance with the provisions of the Tax Administration Law, the taxes that should be collected and refunded, and the administrative responsibility of the directly responsible person in charge and other directly responsible personnel shall be investigated by the higher authorities; If a crime is constituted, criminal responsibility shall be investigated according to law.
Ten, tax officials in the collection of taxes or investigate cases of tax violations, not in accordance with the provisions of the "tax collection and management law" to avoid, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions.
Eleven, not in accordance with the provisions of the "tax collection and management law" for taxpayers, withholding agents and prosecutors, the directly responsible person in charge and other directly responsible personnel, by their units or relevant units shall be given administrative sanctions.
12. Goods, articles or other property seized or sealed up by tax officials, if the circumstances are serious and constitute a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.