What are the main contents of China s Tax Administration Law?

Chapter 1, Chapter 2 of General Provisions, Section 1 of Tax Administration, Section 2 of Tax Registration, Section 3 of Account Books and Voucher Management, Chapter 3 of Tax Declaration, Chapter 4 of Tax Collection, Chapter 5 of Tax Inspection, Chapter 6 of Legal Liability, Supplementary Provisions.

The contents of the Law on the Administration of Tax Collection include: The legal basis for tax collection and administration is mainly the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection.

The main contents of the tax collection and management file are:

Carry out tax law publicity and implement tax laws;

grasp the changes in tax sources and strengthen the management of tax sources;

organization of tax registration, tax declaration, etc.;

Carry out tax payment guidance and management, and organize tax storage;

tax license management;

Conduct tax checks.

What is the purpose of enacting the Law on the Administration of Tax Collection?

The purpose of formulating the Law on the Administration of Tax Collection is to strengthen the administration of tax collection, standardize the collection and payment of taxes, ensure the unbridled collection of state tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Legal basis]:

Law of the People's Republic of China on the Administration of Tax Collection

Article 51.

If the taxpayer pays the tax in excess of the tax payable, the tax authorities shall refund it immediately after discovering it;

If the taxpayer discovers the tax within three years from the date of settlement and payment, it may request the tax authorities to refund the overpaid tax and add interest on the bank deposit for the same period, and the tax authorities shall refund it immediately after timely verification;

If it involves the withdrawal from the state treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on the management of the state treasury.

Legal analysis: 1. Added tax source management measures to strengthen collection and management and plug loopholes; 2. It further clarifies the status of the main body of law enforcement of the tax authorities, and strengthens the means and measures of law enforcement; 3. Measures to prevent tax-related violations have been increased, and efforts have been made to crack down on tax evasion and fraud; 4. The content and clauses of protecting the legitimate rights and interests of taxpayers and excavating the rights enjoyed by taxpayers in accordance with the law have been greatly increased; 5. Further standardize the law enforcement behavior of the tax authorities, and clearly establish the legal responsibility for the illegal acts of the tax authorities and tax personnel.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 1 This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Answer]: a, c, d

Tax management includes several parts, such as early tax registration management, invoice management bureau, and tax declaration management. Therefore, options a, c, and d are correct.

Answer]: a, b, c, d

Tax management includes tax registration management, account books, voucher management (account management, invoice management) and tax payment declaration management.

The purpose of formulating the Law on the Administration of Tax Collection is to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development. Article 1 of the Law of the People's Republic of China on the Administration of Tax Collection.