to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.
The author thinks, it was not only the agricultural tax with legal basis that caused peasant's burden to be heavy, there is illegal arbitrary charges even more!
In some dynasties, liquor tax with corvee and other tax related forms.
From January 1, 2012, in Shanghai and parts of modern transport services to carry out business tax with VAT pilot.
Federal income tax withholding
Article13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate.
Businesses without a fixed base selling goods o- r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.
For another, it is beneficial to enhance the consciousness which the major taxpayer pay tax with sincerity by law, and creat a favorable atmosphere of public opinion in all society.
"A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations."
"The tax authorities shall have the right to inspect the financial, accounting and tax affairs of enterprises with foreign investment and have the right to inspect tax withholding of the withholding agent and its payment of the withheld tax into the State Treasury."
The tax authorities shall not impose any tax withholding or collection requirements on entities and individuals which are not obligated to withhold or collect tax in accordance with the law or the administrative regulations.
The reform aims to incrementally replace turnover tax with a VAT in all sectors nationwide, it said.
authorized tax withholding and collection
According to traditional rural regime, Baojia system was in charge of preserving security and Lijia system was in charge of imposing tax with their single social functions.
國文精選館
