For How Long Should I Keep My Tax Paperwork?

Tax instruments are a general term for various instruments in a specific format used to formulate and enforce tax laws. It includes all kinds of tax documents produced by the national leadership and tax authorities, such as: tax law, tax regulations, implementation rules of tax laws, tax orders, tax instructions; also includes text written by taxpayers and individuals when implementing tax laws and implementing the tax system Materials, such as: tax registration forms, returns, notices, reports, etc. Tax instruments are a big concept, including a wide range, and all tax-related documents can be included in the scope of tax documents. Tax instruments and tax legal system were born at the same time, and gradually perfected with the improvement of tax legal system, and became more standardized and scientific with the standardized and scientific tax management. Tax documents can be divided into regulatory tax documents, guiding tax documents, application tax documents, knowledgeable tax documents, record tax documents, inspection tax documents, litigation tax documents, and so on. ^[1]

Tax instrument

Right!

Tax instruments are a general term for various instruments in a specific format used to formulate and enforce tax laws. It includes all kinds of tax documents produced by the national leadership and tax authorities, such as: tax law, tax regulations, implementation rules of tax laws, tax orders, tax instructions; also includes text written by taxpayers and individuals when implementing tax laws and implementing the tax system Materials, such as: tax registration forms, returns, notices, reports, etc. Tax instruments are a big concept, including a wide range, and all tax-related documents can be included in the scope of tax documents. Tax instruments and tax legal system were born at the same time, and gradually perfected with the improvement of tax legal system, and became more standardized and scientific with the standardized and scientific tax management. Tax documents can be divided into regulatory tax documents, guiding tax documents, application tax documents, knowledgeable tax documents, record tax documents, inspection tax documents, litigation tax documents, and so on. ^[1]

Tax instrument

Zhuyin shuìwùwénsh

[Interpretation] is a document in a uniform format formulated by the State Administration of Taxation. Tax documents include: (1) notice of tax matters; (2) notice of order correction within a time limit; (3) decision on tax preservation measures; (4) decision on tax enforcement; (5) notification of tax inspection; (6) Taxation decision; (7) Tax administrative penalty decision; (8) Administrative review decision; (9) Other tax documents.

According to the " Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection ", which came into effect on October 15, 2002, the service of tax documents by tax authorities should be delivered directly to the recipient. The service tax document shall have a certificate of service, and the service person or other signee specified in these rules shall record the date of receipt on the service certificate, sign or stamp it, that is service. If the addressee or other signees specified in these rules refuse to sign the tax document, the sender shall indicate the reason and date of the refusal on the delivery certificate, and shall be signed or stamped by the sender and witnesses. Tax documents are deemed to have been served if they are left with the recipient.