1. Written information: including tax laws, tax documents, tax announcements, tax notices and other tax information published in written form. This information is usually released by tax authorities, tax departments or relevant legal institutions, and accurately expresses tax policies, regulations and provisions in the form of words.
2. Oral information: Oral information is tax information conveyed orally, which is usually conveyed by tax authorities, tax officials or other relevant personnel through meetings, trainings and lectures. This form of tax information is timely and flexible, but there may be misunderstandings or inaccurate communication.
3. Network information: With the popularization and development of the Internet, tax information is gradually released and disseminated in the form of network. Including the tax policy, interpretation of laws and regulations, case analysis and other information published by the tax department official website, the official account of tax WeChat and the tax APP. Network information is convenient and timely, but we also need to pay attention to the reliability and authenticity of information sources.
4. Multimedia information: Multimedia information refers to tax information expressed and disseminated through images, audio and video. For example, through television, radio, online video and other media released tax promotional videos, tax policy interpretation videos. Multimedia information is vivid and intuitive, which is helpful to popularize tax knowledge and improve taxpayers' tax awareness.
Classification of tax information refers to the process of dividing and sorting out all kinds of tax-related information according to certain standards and rules. In this way, tax information can be better managed and utilized, which provides strong support for tax policy formulation, tax collection and management and tax research. In practice, tax information can be classified according to many dimensions such as source, content, form and use. Common classification methods are classified by tax type, taxpayer, time and region. Reasonable classification can make tax information more orderly, easy to find and use, improve tax management efficiency and decision-making level, and provide a strong guarantee for the smooth development of tax work.
Legal basis:
People's Republic of China (PRC) Individual Income Tax Law (revised on 20 18): Article 15 The public security, people's bank, financial supervision and management departments and other relevant departments shall assist the tax authorities in confirming the taxpayer's identity and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly. If an individual transfers real estate, the tax authorities shall verify the personal income tax payable according to the relevant information such as real estate registration. When handling the transfer registration, the registration institution shall check the personal income tax payment vouchers related to the transfer of real estate. Where an individual transfers his equity for registration of change, the market entity registration authority shall examine the personal income tax payment voucher related to the equity transaction. The relevant departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents into the credit information system and implement joint incentives or punishments.