Before the institutional reform, the tax bureau was divided into national tax and local tax. The State Taxation Bureau is a public institution directly under the central government, that is, a unit directly under State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Local taxes are jointly supervised by local governments and State Taxation Administration of The People's Republic of China. As the name implies, the IRS should take the national examination and the local taxation bureau should take the provincial examination.
There are two differences between the national examination and the provincial examination: first, who organizes the examination. The recruitment examination organized by the National Civil Service Bureau is called "National Examination"; Organized by the Provincial Civil Service Bureau, it is called "Provincial Examination". Under special circumstances, the Municipal Civil Service Bureau can also authorize post-enrollment, which is generally called "local civil service examination". The second is who will manage the personnel relations of civil servants. Directly managed by the central government, known as the "national examination"; The management of the provincial civil service bureau is called "provincial examination".
Civil servants are divided into national civil service examinations and provincial civil service examinations. Before the institutional reform, the tax bureau was divided into national tax and local tax. The State Taxation Bureau is a public institution directly under the central government, that is, a unit directly under State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Local taxes are jointly supervised by local governments and State Taxation Administration of The People's Republic of China. As the name implies, the IRS should take the national examination and the local taxation bureau should take the provincial examination.
The "Decision on Deepening the Reform of Party and State Institutions" adopted by the Third Plenary Session of the 19th CPC Central Committee clearly stated that the relationship between unified tax system and classified finance should be further rationalized, and the national tax department, tax department and local tax department should be merged. Therefore, there will probably be no tax bureau position in the local provincial examination in the future, and the recruitment will be unified in the national civil service examination.
The application conditions of the tax bureau are: age 18 or above, under 35 years old, college degree or above; Support the Constitution of People's Republic of China (PRC) and the leadership of the China Producer Party, and support the socialist system; Have People's Republic of China (PRC) nationality; Have good political quality and moral conduct.
The duties of the Inland Revenue Department are:
1, implement the party's line, principles and policies, and be responsible for party building and ideological and political construction;
2, organize the implementation of preferential tax policies stipulated by the state;
3. To study and formulate the medium-and long-term planning of taxation, social insurance and related non-tax revenue of this system, participate in formulating the budget targets of taxation, social insurance and related non-tax revenue and organize their implementation according to law.
Requirements for civil servants of the Inland Revenue Department to register for the examination
1, with China nationality;
2. 18 to 35 years old;
3. Support the Constitution of People's Republic of China (PRC);
4. Good conduct;
5. Have the physical conditions to perform their duties normally;
6. Have the ability to work in line with the requirements of the post;
7. Have a college degree or above.
Legal basis:
Article 24 of the Civil Service Law of People's Republic of China (PRC) stipulates that the central authorities and their directly affiliated institutions are responsible for the recruitment of civil servants. The recruitment of civil servants in local organs at all levels shall be organized by the provincial competent department of civil servants. When necessary, the provincial competent department of civil servants may authorize the municipal competent department of civil servants to organize.