According to the law, units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers, and taxpayers should pay taxes according to the provisions of laws and administrative regulations or the time limit determined by tax authorities according to laws and administrative regulations.
The State Council tax authorities are in charge of the national tax collection and management; The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Legal basis:
People's Republic of China (PRC) tax collection management law
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.