The tax department is an integral part of the government and an important part of the country. The main responsibility is to manage the country.

The main responsibilities of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China

(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.

(4) To be responsible for organizing the implementation of the reform of tax collection management system, drafting the draft regulations on tax collection management and formulating detailed rules for implementation, formulating rules and regulations on tax business and tax collection management and supervising their implementation, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local tax work.

(5) To be responsible for planning and organizing the implementation of the tax service system, formulating the tax service management system, standardizing the tax service behavior, formulating and supervising the implementation of the taxpayer's rights and interests protection system, protecting the legitimate rights and interests of taxpayers, fulfilling the obligation of providing convenient, high-quality and efficient tax service, organizing the implementation of tax publicity, formulating the management policy of registered tax agents and supervising the implementation.

(six) to organize the implementation of classified management and professional services for taxpayers, and to organize the implementation of tax service and tax source management for large enterprises.

(seven) responsible for the preparation of long-term and annual tax plans, to carry out tax source investigation, strengthen tax analysis and forecast, organize tax reduction and exemption and other specific matters.

(eight) responsible for the development of tax management information system, formulate long-term planning of tax management information construction, and organize the implementation of golden tax project construction.

(nine) to carry out international exchanges and cooperation in the field of taxation, participate in the negotiation of tax relations between participating countries (regions), and initialled and implemented relevant agreements and agreements.

(ten) to handle the tax and export tax rebate business of import and export commodities.

(eleven) the implementation of vertical management of the national tax system, with the provincial people's government to implement dual leadership of the provincial local taxation bureau, put forward opinions on the appointment and removal of the director of the provincial local taxation bureau.

(twelve) to undertake other tasks assigned by the State Council. [ 1]

The main duties of the local taxation bureau

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 property tax, travel tax, land value-added tax, resource tax, personal income tax and enterprise income tax (domestic-funded enterprises established before June 65438+1 October12002).

Specific responsibilities include:

(a) the implementation of national tax policies and tax laws, regulations and rules, study and formulate local tax collection and management implementation measures, rules and regulations.

(two) to inspect and supervise the implementation of tax laws, regulations and rules by all departments, units and local tax authorities at all levels in the province.

(3) To be responsible for the collection and management of taxes collected by local tax bureaus in the province, the final settlement of income taxes of local state-owned enterprises and funds, and the financial management of collective enterprises and private enterprises.

(four) responsible for the compilation of the province's local tax system tax plan and tax accounting and statistical statements.

(five) to organize the implementation of the reform of tax collection and management system, formulate the collection and ticket management system and check the implementation of the supervision system.

(six) to manage the personnel, labor wages, institutions and funds of the local tax system; Responsible for the assessment and appointment and removal of cadres within the system according to the cadre management authority.

(seven) responsible for the ideological and political work of the local tax system, the construction of spiritual civilization and the education and training of cadres.

(eight) the organization of tax theory research and tax policies and regulations publicity.

(nine) to handle other matters assigned by the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China.

The development of history

1949165438+1On October 28th, the State Council decided to form the State Taxation Administration of The People's Republic of China.

1 950 65438+1October1,Ministry of Finance and State Taxation Administration of The People's Republic of China were established.

1988 in may, the State Council decided to change State Taxation Administration of The People's Republic of China, the Ministry of finance, to State Taxation Administration of The People's Republic of China, a bureau-level institution directly under the State Council, which was under the centralized management of the Ministry of finance.

1April, 1993, the State Administration of Taxation was changed to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 19 June, the State Council decided to designate State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) as the directly affiliated institution of the State Council, which was officially listed on 10 June.

199365438+in February, the institutional specifications of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China were adjusted from vice ministerial level to full ministerial level. [2]

Departmental setup

The tax system is the department responsible for tax collection and management in China, including the national tax bureau system and the local tax bureau system. The organizational structure of the State Taxation Bureau system is set at four levels, namely, the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau of provinces (autonomous regions and municipalities directly under the Central Government), the State Taxation Bureau of prefectures (cities, prefectures and leagues) and the State Taxation Bureau of counties (cities and banners). The State Taxation Bureau system implements the leadership system of vertical management in People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and implements vertical management in terms of organization, establishment, funds and post approval of leading cadres according to the principle of lower management level. Local tax bureaus are divided into three levels according to administrative divisions, namely, provincial (autonomous region, municipality directly under the Central Government) local tax bureaus, local (city, state, league) local tax bureaus and county (city, flag) local tax bureaus. The management system, organization and staffing of the local taxation bureau system shall be handled in accordance with the provisions of the Organic Law of the local people's government. The local taxation bureaus of provinces (autonomous regions and municipalities directly under the Central Government) shall implement the management system of dual leadership of the people's governments of provinces (autonomous regions and municipalities directly under the Central Government) and the State Taxation Bureau of People's Republic of China (PRC), with the local government as the main leader. State Taxation Administration of The People's Republic of China's leadership over the local tax bureaus of provinces (autonomous regions and municipalities directly under the Central Government) is mainly reflected in the guidance and coordination of tax policies and business, as well as the supervision of the unified national tax system and policies and the exchange of organizational experience. Local tax bureaus below provinces (autonomous regions and municipalities directly under the Central Government) implement a management system with the dual leadership of the higher tax authorities and the government at the same level and the vertical leadership of the higher tax authorities as the mainstay, that is, the institutional setup, cadre management, staffing and expenditure of local tax bureaus at prefectures (cities, prefectures, leagues) and counties (cities, banners) are managed vertically by the local tax authorities of provinces (autonomous regions and municipalities directly under the Central Government).