Specific responsibilities include:
(a) to implement the principles and policies of the state tax work and various tax laws, regulations and rules, and to study and formulate the implementation measures, rules and regulations for the collection and management of local taxes and fees.
(two) to inspect and supervise the implementation of tax laws, regulations and rules by all departments and units and local tax authorities at all levels in the province.
(III) To be responsible for the collection and management of taxes levied by the local taxation bureaus of the whole province, the income tax of local state-owned enterprises and funds, and the final settlement of income tax of collective enterprises 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, statistical reports.
(five) to organize the implementation of the reform of the tax collection management system, formulate the collection and ticket management system and check the implementation of the supervision system.
(six) to manage the personnel, labor wages, organization and funds of the local tax system; Responsible for the assessment, appointment and removal of cadres within the system according to the cadre management authority.
(seven) to be responsible for the ideological and political work, spiritual civilization construction and education and training of the local tax system 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.
Tax target:
Legal target: The taxpayers of individual income tax in China are those who have income from living in China, and individuals who have income from China without living in China, including domestic citizens of China, foreigners who have income from China and compatriots from Hong Kong, Macao and Taiwan.
Resident taxpayer: An individual who has a domicile in China or no domicile but has lived in China for 1 year is a resident taxpayer and should bear unlimited tax obligations, that is, pay personal income tax according to law on his income obtained inside and outside China.
Non-resident taxpayer: an individual who has no domicile or residence in China but has lived in China for less than one year is a non-resident taxpayer, who has limited tax liability and pays personal income tax according to law only on his income obtained from China.
Legal basis:
Article 9 of the Individual Income Tax Law of the People's Republic of China takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.