Internal control refers to a set of self-restraint and self-supervision mechanisms and systems established by the tax authorities to ensure the effective performance of tax functions and prevent tax-related law enforcement risks and integrity risks. Its core objective is to reduce the risk of tax evasion, improve the efficiency of tax administration and optimize the cost of tax administration.

Law enforcement norms refer to a series of standardized systems, processes and methods established by the tax authorities to regulate law enforcement activities such as tax administration and tax audit, in order to achieve the goals of tax administration and tax audit, and improve the efficiency of tax administration and tax audit. Tax law enforcement systems and mechanisms should be continuously improved to collect taxes and fees in accordance with laws and regulations.

[Tax Administration Product No.13: Establishing Standardized Systems and Processes for Tax Law Enforcement] (September 2025)

Internal supervision refers to a series of internal supervision and management mechanisms established by the tax authorities to supervise whether the tax officials engaged in law enforcement carry out law enforcement activities in accordance with relevant requirements, so as to prevent and control tax law enforcement risks in an integrated manner, improve the efficiency of tax administration, and ensure the efficient and lawful operation of tax authorities.

[Tax Administration Product No.14: Strengthening Internal Supervision and Regulating Law Enforcement Activities] (to be released in 2028)