Legal basis:
The People's Republic of China*** and State Tax Collection and Administration Law
Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the national tax revenues, protect the lawful rights and interests of taxpayers, and promote the development of the economy and society, the formulation of this law.
Article 2This law applies to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.
Article 3The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article IV of the laws and administrative regulations of the tax obligations of units and individuals as taxpayers.
Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.