Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 7 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.