Legal analysis: tax policy can be divided into general tax policy and specific tax policy: general tax policy is determined according to the basic contradictions of tax in a certain historical period and is the guiding principle to solve these basic contradictions, also known as "the principle of tax system establishment"; Specific tax policy is the guiding principle to solve more specific contradictions in tax work under the guidance of general tax policy. The overall tax policy is relatively stable in a certain historical period, while the specific tax policy will change with the changes in the economic and political situation. The general tax policy is the guiding principle for establishing various tax systems, while the specific tax policy has different performances in various tax systems. General tax policy refers to the national tax policy, and specific tax policy refers to the policy of a certain tax. The general tax policy and the specific policies under its guidance are very important for the overall layout of the tax system, the establishment of the tax system structure, and the determination of tax rates, tax items, reduction and exemption, collection and other tax elements. Unclear or incorrect general tax policies and specific tax policies will lead to deviations and mistakes in the establishment and reform of the tax system and have a negative impact on the economy.

Legal basis: People's Republic of China (PRC) Tax Collection and 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 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

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.