The tax bureau is an administrative unit, not a public institution. At present, China's tax bureaus are divided into national tax bureaus and local tax bureaus. The local state taxation bureau is directly under the leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the local taxation bureau is under the leadership of the local provincial (municipal) government. Both the State Taxation Bureau and the Local Taxation Bureau belong to government organs (administrative units).
The tax bureau is an administrative organ. The main duties of the tax office are: to correctly implement tax policies and decrees, to act in accordance with the law, to collect taxes according to the rate, to vigorously organize fiscal revenue on the basis of strengthening tax collection management, and to strive to complete various tasks assigned by superiors; Prepare tax plans, provide basic information for higher authorities to prepare tax plans, and implement tax plans issued by higher tax authorities. The tax bureau and the tax office are subordinate. Generally speaking, the tax bureau is the tax administration organ within its jurisdiction, and the tax office is the business executive organ under the leadership of the tax bureau.
What are the functions and powers of the tax authorities?
1. Tax management right. Including the right to handle tax registration, the right to review tax returns, and the right to manage invoice matters;
2. Tax collection right. This is the most basic right of tax authorities, including the right to collect taxes according to law and the right to determine the way, time and place of tax collection and management according to law within the scope of legal authority;
3. Tax inspection right. Including the right to check and register the taxpayer's financial accounting, invoice use and other tax payment, taxable commodities, goods or other property. ;
4. The right to deal with tax violations. Including the right to take administrative compulsory measures against taxpayers who violate the tax law, and transfer them to the competent authorities for criminal responsibility according to law;
5. Tax administrative legislative power. Authorized tax authorities have the right to formulate tax administrative regulations and other normative documents and make administrative explanations according to certain procedures within the scope of authorization.
6. Right of subrogation and cancellation. In the newly revised tax collection and management law, in order to ensure that the tax authorities can timely and fully recover the taxes that were difficult to collect in the past due to debt relations, the tax authorities are given the right of subrogation and cancellation according to law under certain circumstances.
Legal basis: Article 5 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, the State Council tax authorities are in charge of the national tax collection and administration. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.