At the second session of the 14th National People's Congress (NPC) in Beijing, NPC deputy Ma Li proposed to revise the national Tax Collection and Administration Law.
In recent years, with the rapid development of the economy and society, the continuous improvement of the rule of law, and the ongoing reform and adjustment of the tax system, many new situations and issues have emerged in tax collection and administration practices. Many thorny issues of concern to taxpayers have not been clearly addressed at the legal level.
In addition, some provisions of the current law are inconsistent with relevant provisions of other laws.
To further tackle this problem, Ma suggested revising the national Tax Collection and Administration Law to provide more powerful legal guarantees for tax collection and administration.