I. Ministry of Finance:
(a) to formulate and implement fiscal and tax development strategies, principles and policies, medium and long-term planning, reform programs and other relevant policies; Participate in the formulation of macroeconomic policies; Put forward suggestions on macro-control and comprehensive balance of social financial resources by using fiscal and taxation policies; Formulate and implement distribution policies between the central and local governments and between the state and enterprises.
(2) Drafting the draft regulations on fiscal, financial and accounting management; To formulate and implement financial, financial and accounting management rules and regulations; Organize international negotiations on foreign-related finance and debt, and initialled relevant agreements and agreements.
(3) To prepare the draft annual central budget and final accounts and organize their implementation; Entrusted by the State Council, report the central and local budgets and their implementation to the National People's Congress, and report the final accounts to the NPC Standing Committee; To manage the central government's various financial revenues, and manage the central extra-budgetary funds and financial special accounts; Manage relevant government funds.
(four) put forward the tax legislation plan, and submit the draft tax law and the tax bill to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); According to the national budget, determine the fiscal tax revenue plan; Put forward suggestions on tax increase and decrease, subject tax rate adjustment, tax reduction and exemption, and temporary special tax reduction and exemption that have great influence on the central finance; Participate in foreign-related tax and international tariff negotiations and sign foreign-related tax agreements and draft agreements; Formulate international tax agreements and model agreements; To undertake the daily work of the State Council Customs Tariff Commission.
(five) the management of central public expenditure; Formulate and implement government merger and acquisition policies; To manage the non-trade foreign exchange of administrative institutions, institutions and social organizations within the financial budget and the balance of payments within the financial budget; Formulate expenditure standards and policies that need to be uniformly stipulated throughout the country; To formulate and implement the financial systems of public institutions and administrative units; Formulate the financial system for capital construction.
(six) to formulate and implement the distribution policy between the state and enterprises, and manage the expenditures of enterprises supported by the central finance; To formulate and organize the implementation of the general principles of enterprise finance; Responsible for supervising the finance of enterprises directly under the central government and managing the income of state-owned capital; Summarize and analyze the annual financial accounts of national enterprises; Responsible for the management of asset appraisal industry.
(seven) to handle and supervise the economic development expenditure of the central government, the financial allocation of the central investment projects, the funds invested by the central government to tap the potential and the trial production fees of new products; Responsible for comprehensive agricultural development; Formulate the general rules of enterprise finance and supervise the implementation.
(eight) the management of the central financial social security expenditure; Formulate the financial management system of social security fund; Organize and implement financial supervision over the use of social security funds.
(nine) to formulate and implement the principles, policies, rules and regulations and management measures of the government's domestic debt management, and to prepare the national debt issuance plan; To formulate guidelines, policies, rules and regulations and management measures for the management of government foreign debts; To undertake foreign negotiations and consultations on loans from foreign governments, the World Bank, the Asian Development Bank and the Export-Import Bank of Japan; Representing the Government of China in international financial organizations.
(ten) to formulate and supervise the rules and regulations of implementation of accounting and the accounting standards for enterprises, and to formulate and supervise the implementation of the total government budget, administrative institutions and accounting systems by industry; To guide and supervise the business of certified public accountants and accounting firms; Guide and manage social audit; To examine and approve the establishment of representative offices in China by foreign accounting firms.
(eleven) to supervise the implementation of fiscal and tax policies, laws and regulations; Check and reflect major issues in financial revenue and expenditure management; Put forward policy suggestions to strengthen financial management; Managing the Office of the Financial Ombudsman.
(twelve) to formulate financial research and education plans; Organizing the training of financial talents; Responsible for financial information and financial publicity.
(thirteen) to undertake other tasks assigned by the State Council.
Second, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the directly affiliated institution (ministerial level) in charge of tax work in the State Council. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's main responsibilities 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) to manage the personnel, labor wages, institutions and funds of the State Taxation Bureau system (hereinafter referred to as the national tax system); 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.
Third, the State Council.
The executive organ of the highest organ of state power in China, that is, the highest state administrative organ, that is, the Central People's Government, is composed of the Prime Minister, Vice Premiers, State Councillors, ministers of ministries, directors of committees and other personnel. The State Council is responsible and reports to the National People's Congress and the NPC Standing Committee.
People's Republic of China (PRC) the State Council, the Central People's Government, is the executive organ of the highest organ of state power and the highest administrative organ of the state. It consists of the Prime Minister, Vice-Premiers, State Councillors, Ministers of Ministries, Committee Directors, Auditor-General and Secretary-General. The State Council implements the responsibility system of the Prime Minister.
Under the leadership of the Prime Minister, Secretary General the State Council is responsible for the daily work of the State Council. The State Council set up a general office, headed by the Secretary General.
The State Council, People's Republic of China (PRC) is the central people's government of People's Republic of China (PRC). According to 1982 Constitution, it is the executive organ of the highest state power organ and the highest state administrative organ.
The National People's Congress of the People's Republic of China is the highest organ of state power in the NPC Standing Committee. Its permanent organ is the NPC Standing Committee.
The National People's Congress and the NPC Standing Committee exercise the legislative power of the state.
The National People's Congress is composed of representatives elected by provinces, autonomous regions, municipalities directly under the Central Government, special administrative regions and the armed forces. All ethnic minorities should have an appropriate number of representatives.
The National People's Congress exercises the following functions and powers: amending the Constitution; Supervise the implementation of the Constitution; To formulate and amend criminal, civil, state institutions and other basic laws; Elect Chairman and Vice-Chairman People's Republic of China (PRC).