Article 101 The tax authorities shall directly serve the tax documents on the addressee.
If the addressee is a citizen, he shall sign for it directly; If I am not here, I will give it to the adult family members who live with me to sign for it.
If the addressee is a legal person or other organization, it shall be signed by the legal representative of the legal person, the principal person in charge of other organizations, or the financial person in charge of the legal person or organization and the person in charge of receiving goods. If the addressee has an agent, he may send it to his agent for signature.
Article 102 A tax document shall be served with a receipt, and the date of receipt shall be marked on the receipt by the addressee or other signers specified in these Detailed Rules, which shall be deemed to be served.
Article 103 If the addressee or other signers specified in these Detailed Rules refuse to sign the tax documents, the addressee shall record the reasons and date of the refusal on the service receipt, which shall be deemed to be served with the signatures or seals of the addressee and witnesses.
Article 104 If it is difficult to serve tax documents directly, it may entrust other relevant organs or other units to serve them on its behalf or by post.
Article 105 If the tax documents are served directly or by entrustment, the date of receipt signed by the signer or witness shall be the date of delivery; If it is delivered by post, the date of receipt indicated on the receipt of registered letter shall be regarded as the date of delivery.
Detailed rights and obligations will be written in the documents delivered by the tax authorities. If you refuse to sign for it, all the above n ways can be regarded as delivery. It basically does not affect the law enforcement effect of tax authorities.
For details, please refer to China Finance and Taxation Network: Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law/ntax/apps/laws/index.php/lawtext/laws content? LawSerialNo = 2838023 a 778 dfaecdc 2 12708 f 72 1b 788 & amp； term = % CB % B0 % CA % D5 % D5 % F7 % CA % D5 % B9 % DC % C0 % ED % B7 % A8