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What are local taxes and national taxes for?
State Taxation Administration of The People's Republic of China's main responsibilities

(a) the implementation of national tax laws, regulations and rules and the relevant provisions of this province, combined with the actual situation in the region, to study and formulate specific implementation measures.

(two) responsible for the preparation, distribution and assessment of various national tax revenue plans in the region.

(3) Organizing the implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection and various tax collection and management rules and regulations of State Taxation Administration of The People's Republic of China and the Provincial Bureau, actively promoting the reform of the tax collection and management system, and strengthening the national tax law enforcement function.

(4) Responsible for the collection, management and inspection of various taxes (value-added tax, consumption tax, vehicle purchase tax, enterprise income tax (enterprises registered after June 65438+ 10/), financial enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, etc. ) collected by the local national tax system; Responsible for the collection and management of local taxes, funds and special income entrusted by local governments; Responsible for the management of special VAT invoices, general invoices and other tax vouchers; Assist in the management of certified tax agents.

(five) responsible for the local import and export tax and foreign tax management.

(six) to supervise and inspect the implementation of national tax laws and regulations and the payment of taxes according to law by all taxpayers, and seriously investigate and deal with tax evasion and tax fraud.

(seven) to be responsible for the hearing, administrative reconsideration and litigation of administrative punishment in the local national tax system, and to strengthen the construction of tax legal system.

(eight) to supervise and inspect the implementation of national tax laws and regulations and administration according to law by local tax authorities at all levels and their staff.

(nine) to manage the personnel, labor wages and institutional establishment of the local national tax system; To administer the directors and deputy directors of the State Taxation Bureau at the county (city) level and the cadres at the corresponding level, and be responsible for the construction of the leading bodies of the state taxation organs at all levels in the city and the implementation of the civil service system.

(ten) to be responsible for the education and training, ideological and political work, spiritual civilization construction and grassroots construction of the national tax team in the region.

(eleven) responsible for the construction of a clean and honest government, discipline inspection and supervision and the work of the party and the masses in the local tax system.

(twelve) responsible for local tax system tax accounting, statistics, finance, capital construction, asset management and government procurement, responsible for the audit work.

(thirteen) to be responsible for the planning and implementation of the informationization and modernization of the national tax system in this area, and to build and manage the information system.

(fourteen) around the local economic work, study tax theory and tax policy, analyze tax information, grasp the tax dynamics, organize tax law publicity, carry out tax consultation, give play to the functions of tax regulation and supervision, and serve the development of market economy and social undertakings.

(fifteen) to undertake other tasks assigned by the State Taxation Bureau at a higher level and the municipal party committee and municipal government.

Local taxation bureau. The main responsibilities are:

(a) to implement the national tax policies, tax laws, regulations and rules, and to study and formulate specific measures for the implementation of local taxes and fees in this Municipality.

(two) responsible for the collection and management of local taxes, educational surcharges, social insurance premiums, cultural undertakings construction fees and other fees stipulated by the provincial people's government.

(three) to organize the implementation of the reform of the tax collection management system, and to implement the implementation of the tax collection management system and the inspection and supervision system.

(four) responsible for local tax administrative reconsideration and administrative litigation.

(five) to inspect and supervise the implementation of national tax laws, regulations and rules by all departments, units and local tax authorities and their staff under their jurisdiction.

(six) to compile the tax plan, accounting, statistical statements and ticket management of the local tax system.

(seven) to manage the personnel, labor wages, institutions and funds of the local tax system according to the authorization or authority.

(eight) responsible for the ideological and political work, spiritual civilization construction and education and training of the local tax team.

(nine) to organize the publicity and theoretical research of tax policies and regulations.

(ten) to undertake other tasks assigned by the local tax authorities at higher levels and the people's governments at the same level.