1, tax legal management. Tax legal management refers to the formulation and implementation of tax law, including the whole process of tax legislation, tax law enforcement and tax justice. Tax law is an integral part of national laws, the core of the whole national tax system, and the criterion and norm of tax distribution activities. Tax legislation is the responsibility of the state legislature, tax enforcement is undertaken by tax authorities at all levels, and tax judicial work is carried out by the state judicial organs;
2. Tax collection and management. Tax collection management is a kind of administrative management, which refers to the process that the tax authorities organize, plan, coordinate and guide the tax personnel to implement the tax law after the tax law is enacted. Specifically, it includes tax registration management, tax declaration management, tax collection management, tax reduction and exemption and tax refund management, tax ticket management, tax inspection and tax inspection, and tax file management;
3. Tax plan management. Tax plan management mainly includes tax plan management, tax key tax source management, tax accounting management and tax statistics management;
4. Tax management. Tax management, also known as tax agency management, is the management of internal institutions and staffing of tax authorities. Specifically, it includes the establishment and management of tax institutions, the organization and division of labor management of tax collection organs, the procedural management of tax work, the organizational construction and ideological construction management of tax personnel, the supervision and assessment of tax personnel, the administrative reconsideration of tax and the litigation management.
Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who 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.
Article 5
The State Council tax authorities are in charge of 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.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.
Article 6
The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.