What is currently the dispute over the national tax jurisdiction

There are three types of tax jurisdictions:

1. Territorial jurisdiction, also known as local jurisdiction, that is, a country has the right to levy taxes on the income of the taxpayer, and it exercises the right to tax within the territory of the taxpayer according to whether the income and property value of the taxpayer is the same, regardless of whether the taxpayer is a citizen or resident of the country;

2. Resident jurisdiction, that is, a country has the right to collect taxes on taxpayers who are residents of its country in accordance with the provisions of the tax law. It refers to the exercise of the right to tax a country** on all the worldwide income and property of its residents. The key to the exercise of resident jurisdiction is to determine the resident status of the taxpayer, including natural and legal persons.

Resident jurisdiction is used by most countries;

3. The jurisdiction of the Citizenship Administration, also known as the jurisdiction of nationality taxation, is that a country has the right to collect taxes on taxpayers with its own nationality. It is the exercise of the right to tax income and property acquired and owned by persons of its own nationality in the world. A citizen is a person who has obtained the legal qualifications of a country and has the nationality of a country, including not only individuals, but also groups, enterprises or companies.

Legal basisArticle 5 of the Law of the People's Republic of China on the Administration of Tax Collection.

The competent taxation department is in charge of the administration of tax collection and administration nationwide. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.

Legal Analysis: Resident tax jurisdiction refers to the right of a country** to tax the worldwide income of its tax residents. Taxpayers have unlimited tax liability.

Criteria for the identification of residents: natural persons mainly have the standard of residence, the standard of residence, and the standard date of residence. The main criteria for the resident status of legal persons and the registration criteria for legal persons, the criteria for the location of the actual control and management center or the location of the head office.

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

Article 15 Enterprises, branches established by enterprises in other places, establishments engaged in production and business operations, individual industrial and commercial households, and public institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

Article 16 Where there is any change in the content of the tax registration of a taxpayer engaged in production or business operation, the taxpayer shall apply to the tax authorities for the change or cancellation of the tax registration with the relevant certificates within 30 days from the date on which the administrative organ for industry and commerce handles the change of registration or before applying to the administrative authority for industry and commerce for cancellation of registration.

The types of tax jurisdiction are divided into: 1. Territorial jurisdiction, that is, a country should exercise the right to tax on the income within its own territory; 2. Resident jurisdiction, i.e., a country shall exercise the right to tax on the registered registration obtained by the resident as stipulated in its tax law; 3. Citizenship jurisdiction, i.e., a country exercises taxation on the income obtained by its citizens who have its own nationality. Resident tax jurisdiction refers to the right of a country** to tax the worldwide income of its tax residents.

Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

Article 3. Any decision made by any department, unit or individual that contravenes the tax laws and administrative regulations shall be invalid and shall not be implemented by the tax authorities, and shall be reported to the tax authorities at a higher level. Taxpayers shall perform the obligation of macro tax payment and sales in accordance with the provisions of tax laws and administrative regulations;

If the contracts or agreements signed by them conflict with tax laws and administrative regulations, they shall be invalid.