Question: I am a self-employed, and my business is not good. I think the tax approved by the tax department is too high. what do you think?

Answer: Article 23 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order (No.16) stipulates that fixed-term households who have objections to the quota approved by the tax authorities may apply to the competent tax authorities for re-approval of the quota within 30 days from the date of receiving the notice of approval of the quota, and provide sufficient evidence to explain the real situation of their production and operation. The competent tax authorities shall give a written reply within 30 days from the date of receiving the application.

Fixed-term households can also apply for administrative reconsideration directly to the tax authorities at the next higher level in accordance with the provisions of laws and administrative regulations; If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court according to law.

Regular quota households shall still pay taxes according to the original quota before receiving the notice of re-approving the quota, the administrative reconsideration decision or the judgment of the people's court.