According to Article 2 of the "Notice of the State Administration of Taxation on Further Strengthening the Collection and Administration of Personal Income Tax for High-Income Individuals" (Guo Shui Fa [2010] No. 54): "Tax agents, accountants, lawyers, asset appraisers and Real estate appraisal and other appraisal intermediaries are not allowed to collect personal income tax through assessment."

According to Article 35 of the "Tax Collection and Administration Law of the People's Republic of China": "Taxpayers are under the following circumstances. 1. The tax authorities have the right to determine the amount of tax payable: (1) Account books are not required to be set up in accordance with the provisions of laws and administrative regulations; (2) Account books should be set up in accordance with the provisions of laws and administrative regulations but are not set up; ( 3) Destroy the account books without authorization or refuse to provide tax information; (4) Although the account books are set up, the accounts are confusing or the cost information, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts; (5) Tax obligations occur, Failure to file tax returns within the prescribed time limit, and failure to file tax returns within a time limit after being ordered by the tax authorities; (6) Taxpayers’ tax calculation basis is obviously low, and there is no legitimate reason for the tax authorities to determine the specific amount of tax payable. The procedures and methods shall be prescribed by the taxation department of the State Council.