On March 20 18, according to the "plan for deepening the reform of the party and state institutions" issued by the Central Committee of CPC, the national tax and local taxation institutions at or below the provincial level were merged to specifically undertake the duties of tax and non-tax revenue collection and management within their respective jurisdictions. In order to improve the efficiency of social insurance fund collection and management, various social insurance premiums, such as basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium, are handed over to the tax authorities for unified collection.

After the merger of national tax and local tax agencies, the dual leadership management system with State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, in conjunction with provincial Party committees and governments, strengthen Party leadership in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.

Provincial organs refer to the provincial administrative institutions approved by the provincial organization establishment committee, which are mainly divided into party committees, governments, people's congresses, CPPCC, democratic parties, mass organizations, procuratorates and courts. The Local Taxation Bureau belongs to the government. The Local Taxation Bureau is mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local education surcharge, stamp duty, urban land use tax, property tax, urban real estate tax, travel tax, land value-added tax, resource tax, personal income tax, enterprise income tax, collecting social insurance, employment security fund for the disabled, cultural undertakings construction fee, price adjustment fee, trade union funds, etc.

References:

Baidu Encyclopedia-State Taxation Administration of The People's Republic of China