How to accurately implement tax supervision

Legal analysis: first, focusing on key areas; second, adhering to risk orientation; third, standardizing law enforcement procedures; fourth, deepening joint supervision

Legal basis: "The Law of the People's Republic of China on Administration of Taxation Collection"

Article 1 In order to strengthen the administration of tax collection, standardize the behavior of tax collection and payment, safeguard state tax revenues, protect the lawful rights and interests of taxpayers, and promote economic and social development, the formulation of this Law.

Article 2 This Law shall apply to the collection and management of all taxes collected by the tax authorities in accordance with the law.

Article 3 The 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; 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. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reductions, and other decisions that conflict with the tax laws and administrative regulations.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be 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.