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2026-11-02 11:20:26
[Draft Amendments to Tax Collection and Administration Law Expected to Improve Service Efficiency] The draft amendment to the Tax Collection and Administration Law was submitted to the 25th session of the 14th National People's Congress Standing Committee for its first review on November 2nd. The Tax Collection and Administration Law is the fundamental law regulating the relationship between tax collection and payment. The draft amendment adheres to the principle of coordinating legislation and reform, elevating effective measures and practices from recent tax collection and administration reforms to legal systems while leaving room for further deepening reforms; it adheres to a problem-oriented approach, further improving collection and administration measures, plugging loopholes, and maintaining order in tax collection and administration in response to new situations and problems currently facing tax collection and administration; and it adheres to a holistic approach, improving the efficiency of tax collection and administration while also focusing on standardizing tax enforcement behavior, optimizing taxpayer services, and strengthening the protection of taxpayers' legitimate rights and interests. The draft amendment consists of 6 chapters and 100 articles, with main revisions covering four aspects: improving tax collection and administration measures, further standardizing tax enforcement behavior, strengthening the protection of taxpayers' legitimate rights and interests, and improving legal responsibilities. (Xinhua News Agency)
