Chapter One General Provisions
Article One (Legislative Purpose and Basis) In order to standardize the formulation and management work of tax normative documents, to promote the administration according to law of the taxation authorities, this method is formulated in accordance with provisions such as the "Outline for the Overall Promotion of Administration According to Law" issued by the State Council, combining with the actual working conditions of the taxation authorities.
Article Two (Concept Definition) The tax normative documents mentioned in this method refer to documents formulated and announced by the taxation authorities at or above the county level in accordance with their statutory powers and prescribed procedures. These documents stipulate the rights and obligations of taxpayers, withholding agents, and other tax administrative counterparts (hereinafter referred to as tax administrative counterparts), have universal binding force within the jurisdiction, and can be repeatedly applied.