Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Fifth the State Council tax authorities 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. 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 shall equip tax authorities at all levels with modern information technology in a planned way, 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.