State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution in charge of tax work in the State Council, and its main responsibilities are:
(a) the specific drafting of tax laws and regulations and implementation details, put forward tax policy suggestions, and with the Ministry of Finance * * * report and issued, formulate implementation measures. Responsible for the interpretation of tax collection and management and general tax issues during the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards.
(2) Be responsible for organizing the implementation of the collection and management of central tax, tax and funds (fees) stipulated by laws and regulations, and strive for all receivables.
(three) to participate in the study of macroeconomic policies, the division of tax rights between the central and local governments and put forward suggestions to improve the tax sharing system, study the overall level of tax burden and put forward suggestions on macro-control by means of taxation.
Related information introduction:
Taxes in China are classified as follows:
1, business tax
Business tax is called turnover tax or goods and services tax. It is a tax levied on the turnover of selling goods or providing services. The turnover of commodity transactions is called the turnover of commodities. This turnover can refer to both the physical turnover of goods and the monetary turnover of goods.
At present, the turnover taxes levied in China mainly include: value-added tax, consumption tax, business tax and customs duties.
2. Income tax.
The taxation of income is called income tax. Income tax is a kind of tax levied on the total legal income of taxpayers for a certain period (usually one year) after deducting costs and other expenses permitted by law, that is, taxable income.
At present, the income tax levied in China mainly includes: enterprise income tax, foreign-invested enterprises and foreign enterprises income tax, and personal income tax.