Taxes play a fundamental, pivotal and supportive role in national governance, being the main source of government revenue and serving as an important lever for the state to strengthen macro regulation. Currently, taxes in China are mainly divided into three categories, which are goods and services tax, income tax and property and behavior tax. Specifically, goods and services tax includes value-added tax, excise tax, vehicle purchase tax, etc. Income tax includes enterprise income tax and individual income tax. Property and behavior tax includes real estate tax, urban and town land use tax, urban maintenance and construction tax, stamp tax, resource tax, land appreciation tax, vehicle and vessel tax, tobacco leaf tax, deed tax, cultivated land occupation tax, environmental protection tax, etc.