State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is an administrative unit, not a public institution (schools and training centers under State Taxation Administration of The People's Republic of China are public institutions). People's Republic of China (PRC) State Taxation Bureau implements a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax-sharing reform was implemented, the original tax bureau was divided into the national tax bureau and the local tax bureau. It is the tax authority of the country. The State Taxation Bureau is mainly responsible for collecting central taxes and taxes enjoyed by the central and local governments, while the Local Taxation Bureau is mainly responsible for collecting local taxes.

The main functions of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China are:

(1) Drafting tax laws and regulations and formulating detailed rules for implementation; Put forward national tax policy suggestions and discuss and report with the Ministry of Finance, and formulate implementation measures. (two) 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 tax means; Formulate tax business rules and regulations and supervise their implementation; Guide the local tax collection and management business. (3) Organizing the implementation of the reform of the tax collection and management system; Formulate the collection management system; Supervise and inspect the implementation of tax laws, regulations, principles and policies. (four) to organize the implementation of the collection and management of central tax, national tax, agricultural tax and funds (fees) designated by the state; Prepare long-term tax plans and annual tax plans; Explain the collection and management and general tax issues in the implementation of tax laws and regulations; Organize and handle specific matters such as industrial and commercial tax relief and agricultural tax relief. (five) to carry out international exchanges and cooperation in the field of taxation; Participate in international negotiations on foreign-related taxes, initialling and implementing relevant agreements and agreements. (six) to handle the tax and export tax rebate business of import and export commodities. (seven) the management of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China system (hereinafter referred to as the national tax system) personnel, labor wages, institutions and funds; To administer the directors and deputy directors of the provincial State Taxation Bureau and the cadres at corresponding levels, and put forward opinions on the appointment and removal of the directors of the provincial local taxation bureaus. (eight) responsible for the education and training of the tax team, ideological and political work and spiritual civilization construction; Manage directly affiliated institutions. (nine) to organize tax publicity and theoretical research; Organize and implement the management of registered tax agents; Standardize tax agency behavior. (ten) to undertake other tasks assigned by the State Council. State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) implements vertical management of the national tax system, and cooperates with the provincial people's government to implement dual leadership of the provincial local taxation bureau.