Tax documents
[Zhuyin] shu ì w ù w é nsh
[Definition] is made by State Administration of Taxation An instrument in a uniform format. Tax documents include: (1) notice of tax matters; （2） Notice of Order to Correct within a Time Limit; (III) preservative measure of taxation Letter of decision; （4） Decision on Tax Enforcement; （5） Tax inspection notice; （6） Tax treatment decision; （7） Tax Administrative penalty decision ； （8） Administrative reconsideration decision; （9） Other tax documents. According to the《 The People's Republic of China Detailed Rules for the Implementation of the Law on the Administration of Tax Collection 》Provisions, When the tax authority serves a tax document, it shall directly deliver it to the recipient. A tax document shall be served with a service receipt, which shall be marked with the date of receipt and signed or sealed by the recipient of the service or other signer as prescribed in these Rules. If the recipient or other signer specified in these Rules refuses to sign the tax document, the person serving the document shall note the reason and date of the refusal on the receipt of service, and the recipient and the witness shall sign or seal the document, and leave the tax document at the recipient, which shall be deemed as service.
