It is an administrative organ established by the state to implement tax management and supervision, and is responsible for formulating tax policies, implementing tax collection and management, and investigating and handling tax violations.

I establishment and functions of the tax bureau

As a state organ, the tax bureau is established by the state according to the Constitution and relevant laws. It undertakes the important duties of tax collection and management, including formulating tax policies, implementing tax collection and management, and investigating tax violations. The work of the tax bureau is directly related to the national financial stability and economic development.

Second, the organizational structure of the tax bureau

Tax bureaus usually have multiple levels, including central tax bureaus and local tax bureaus. The central tax bureau is responsible for formulating national tax policies and managing national tax collection and management, while the local tax bureau is responsible for tax collection and management, and accepts the guidance and supervision of the central tax bureau.

Three. Work flow of tax bureau

The tax bureau has a series of strict working procedures in the process of tax collection and management. First of all, the tax bureau will formulate tax policies, introduce relevant laws and regulations, and clarify taxes, tax rates and tax obligations. Then, the tax bureau will conduct tax registration to ensure that the taxpayer's identity and information are accurate. Next, the tax bureau will levy taxes on taxpayers according to tax laws and regulations and conduct tax inspections to ensure tax compliance and fairness.

Fourth, the relationship between the tax bureau and taxpayers.

The relationship between tax bureau and taxpayer is the relationship between management and being managed. The tax bureau supervises and manages taxpayers' tax payment behavior by formulating and implementing tax policies to ensure timely and full payment of taxes. At the same time, the tax bureau also provides tax consultation and services to help taxpayers understand tax laws and regulations and fulfill their tax obligations.

To sum up:

As a state organ, the tax bureau bears the important responsibility of tax collection and management. It maintains national financial stability and economic development by formulating tax policies, implementing tax collection and management, and investigating tax violations. Manage and operate the relationship between the tax bureau and taxpayers to ensure the compliance and fairness of tax collection.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 5 provides that:

The State Council tax authorities are in charge of national tax collection and management. 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.