1、In some dynasties, liquor tax with corvee and other tax related forms.

2、The tax payer, tax with holding agent or other parties concerned may refuse to comply if no receipt is given.

3、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.

4、Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities.

5、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.

6、"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."

7、From January 1, 2012, in Shanghai and parts of modern transport services to carry out business tax with VAT pilot.

8、The reform aims to incrementally replace turnover tax with a VAT in all sectors nationwide, it said.

9、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.

10、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.

11、"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."

12、Federal income tax withholding

13、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!

14、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.

15、authorized tax withholding and collection