Which documents of the local taxation bureau belong to tax normative documents

Tax normative documents refer to all laws, regulations, departmental rules and other normative documents related to taxation, which are formulated by the tax authorities at or above the county level (including Luhu at the same level) in accordance with the statutory authority and prescribed procedures, and published in accordance with the Xunjing Law, stipulating the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts; A general term for a class of documents that are generally binding and repeatedly applied within the jurisdiction.

Legal analysis: tax normative documents refer to all laws, regulations, departmental rules and other normative documents related to taxation, which are formulated by the tax authorities at or above the county level (including the same level) in accordance with their statutory powers and prescribed procedures, and published to the public in accordance with the law, stipulating the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts; A general term for a class of documents that are generally binding and repeatedly applied within the jurisdiction.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, ensuring the monitoring of state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy, suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding obligations must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: Tax normative documents may use names such as "measures", "provisions", "procedures" and "rules", but shall not be called "regulations", "implementation rules", "notices" and "approvals". The types of taxes and fees that generally need to be paid include: value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, income tax of individual scumbags, enterprise income tax, etc.

In addition, the tax rate of enterprises of different natures is different, for example, small-scale taxpayers implement 1% value-added tax, general taxpayers are 6%, if it is a simple collection, it is 3%, etc. Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Legal basis. Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

First, the front. The formulation and management of tax normative documents is to standardize the formulation and management of tax normative documents, implement the legal principles of taxation, establish a standardized and unified tax legal system, optimize tax law enforcement methods, promote the administration of tax authorities according to law, and protect the legitimate rights and interests of tax administrative counterparts.

2. Analyze the details.

These measures shall apply to the drafting, review, decision, release, filing and clean-up of tax normative documents. The formulation of tax normative documents shall adhere to the principles of science, democracy, openness and unity, comply with the provisions of laws, regulations, rules and higher-level tax normative documents, and follow the formulation rules and procedures stipulated in these measures. Tax normative documents shall not set tax levy, suspension, tax reduction, tax exemption, tax refund, tax payment matters, socks shall not set administrative licensing, administrative penalties, administrative compulsion, administrative fees and other matters that shall not be set by tax normative documents.

3. What is the legal status of tax normative documents.

The legal status of tax normative documents, specifically, refers to a series of legal relationships established with its content and procedures and the internal and external environment in which it is located, examines its effectiveness and hierarchical relationship with other documents in terms of content, and studies its reference qualifications and legality review requirements for court resolution litigation from the procedural aspect, so as to be able to correctly position it, be filial piety and lay the foundation for the regulation of tax normative documents.