Zhao She served as a field official in the State of Zhao during the Warring States period, responsible for collecting taxes. Faced with the Pingyuan Jun family's refusal to pay taxes, he executed nine stewards in accordance with the law. At first, Lord Pingyuan was angry, but Zhao She convinced him on the grounds of national laws and interests. In the end, Lord Pingyuan recognized Zhao She's abilities and recommended her to the King of Zhao. Zhao She was appointed to manage the national taxation system, ensuring fair taxation, prosperity for the people, and a strong treasury in the state of Zhao.

Paying taxes in accordance with the law is a basic obligation of citizens

The story of Zhao She reveals the historical origins of taxation, emphasizing that taxation is the core of national fiscal revenue and has the characteristic of "taking from the people and using for the people". Taxation is closely related to personal life, such as personal income tax, property tax, etc. The three major characteristics of taxation are mandatory, gratuitous, and fixed, among which the Constitution stipulates that citizens have the obligation to pay taxes in accordance with the law. To standardize tax collection, China has formulated multiple relevant laws, such as the Tax Collection and Administration Law, aimed at safeguarding national taxation and taxpayers' rights and interests.

The legal consequences of not paying taxes in accordance with the law

Discussed the legal consequences of not paying taxes in accordance with the law, including administrative penalties and criminal liability. The Tax Collection and Administration Law of the People's Republic of China stipulates penalties for failure to declare, pay or underpay taxes, including recovery of taxes, late fees and fines. The Criminal Law stipulates charges such as tax evasion and tax resistance, and violent tax resistance can be sentenced to fixed-term imprisonment or detention, as well as fines.

Duties and obligations of tax personnel

As a field official, Zhao She, an ancient tax official, was required to enforce the law impartially, be loyal to her duties, be honest and upright, treat people politely, provide civilized services, respect taxpayers' rights, and accept supervision in accordance with the law. Tax personnel shall not solicit or accept bribes, engage in favoritism and fraud, neglect their duties, fail to collect or underpay taxes, abuse their power to collect taxes excessively, or intentionally make things difficult for taxpayers. Taxpayers have the right to accuse and report tax authorities and personnel who violate laws and regulations. Citizens should have knowledge of tax laws, fulfill their tax obligations in accordance with the law, and be honest taxpayers.