About the IRS

The State Administration of Taxation is an administrative unit, not a public institution (schools and training centers under the State Administration of Taxation are public institutions). The State Taxation Bureau implements a vertical leadership system at the central, provincial, city and county levels. 1994 when the tax-sharing reform was implemented, the original tax bureau was divided into the state tax bureau and the local tax bureau. There are calls from the people to merge the State Taxation Bureau with the Local Taxation Bureau. 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 (detailed division of labor is omitted). The State Administration of Taxation and State Taxation Administration of The People's Republic of China are two different concepts.

Main responsibilities:

1. Draft tax laws and regulations and formulate detailed rules for implementation; Put forward national tax policy suggestions and discuss and report with the Ministry of Finance, and formulate measures for implementation.

2. Participate in the study of macroeconomic policies, the division of tax power between 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; To formulate and supervise the implementation of tax business rules and regulations; Guide the local tax collection and management business.

3. Organize and implement the reform of tax collection management system; Formulate a collection management system; Supervise and inspect the implementation of tax laws, regulations, principles and policies.

4. Organize and implement the collection and management of central tax, * * * tax, agricultural tax and funds (fees) designated by the state; Compilation of long-term tax planning and annual tax revenue plan; Explain the collection and management and general tax issues in the implementation of tax laws and regulations; Organize the handling of industrial and commercial tax relief and agricultural tax relief and other specific matters.

5. 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.

6. Handle the tax and export tax rebate business of import and export commodities.

7 to manage the personnel, labor wages, organization and funds of the State Taxation Bureau system (hereinafter referred to as the national taxation system); To manage 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.

8 responsible for the education and training of the tax team, ideological and political work and spiritual civilization construction; Manage directly affiliated institutions.

9. Organize tax publicity and theoretical research; Organize and implement the management of registered tax agents; Standardize tax agency behavior.

10. To undertake other tasks assigned by the State Council.

About the industrial and commercial bureau

The Administration for Industry and Commerce is the government department in charge of market supervision and administrative law enforcement. According to the Notice of the State Council on Organization Establishment (Guo Fa [2008]11), the State Administration for Industry and Commerce ([1] ministerial level) is established, which is directly affiliated to the State Council.

Main responsibilities:

1. Be responsible for market supervision and administrative law enforcement, draft relevant laws and regulations, and formulate industrial and commercial administrative rules and policies.

2. Responsible for the registration, supervision and management of various enterprises, farmers' professional cooperatives, units and individuals engaged in business activities, and resident representative offices of foreign (regional) enterprises, and undertake the responsibility of investigating and banning unlicensed operations according to law.

3. Take the responsibility of standardizing and maintaining the order of various markets according to law, and be responsible for supervising and managing market transactions and online commodity transactions and related services.

4. Undertake the responsibility of supervising and managing the quality of commodities in the circulation field, organize and carry out the work of consumer rights protection in the service field, investigate and deal with illegal acts such as counterfeiting and shoddy according to the division of labor, guide consumers to consult, appeal, report acceptance, handling and network system construction, and protect the legitimate rights and interests of operators and consumers.

5. Take responsibility for investigating illegal direct selling and pyramid selling cases, and supervise and manage direct selling enterprises, direct sellers and their direct selling activities according to law.

6. Be responsible for anti-monopoly law enforcement (except price monopoly) in monopoly agreements, abuse of market dominance and abuse of administrative power to exclude and restrict competition. Investigate and deal with unfair competition, commercial bribery, smuggling and other economic violations according to law.

7 responsible for the supervision and management of brokers, brokerage institutions and brokerage activities according to law.

8. Implement contract administrative supervision and management according to law, be responsible for managing the registration of chattel collateral, organize supervision and management of auction, and investigate and deal with contract fraud and other illegal acts according to law.

9. Guide the development of advertising industry and be responsible for the supervision and management of advertising activities.

10. Be responsible for trademark registration and management, protect the exclusive right to use trademarks and investigate trademark infringement according to law, handle trademark disputes, and strengthen the identification and protection of well-known trademarks. Responsible for the registration, filing and protection of special signs and official signs.

1 1. Organize and guide the credit classification management of enterprises, individual industrial and commercial households and commodity trading markets, study, analyze and publish the basic information of market subject registration and trademark registration according to law, and provide information services for government decision-making and the public.

12. Responsible for the service, supervision and management of the business activities of individual industrial and commercial households and private enterprises.

13. carry out international cooperation and exchanges in industrial and commercial administration.

14. Leading the national industrial and commercial administration.

15. To undertake other tasks assigned by the State Council.

About the Ministry of Land and Resources

According to the institutional reform plan of the State Council approved by the first session of the 11th National People's Congress and the Notice of the State Council on Institutional Establishment (Guo Fa [2008]11No.), the Ministry of Land and Resources is established as a component of the State Council.

The Ministry of Land and Resources manages the State Oceanic Administration, the State Bureau of Surveying and Mapping Geographic Information, the State Bureau of Land Supervision and the China Geological Survey.

Main responsibilities:

1. Take responsibility for the protection and rational utilization of natural resources such as land resources, mineral resources and marine resources. Organize the formulation of land and resources development plans and strategies, carry out the analysis of the economic situation of land and resources, study and put forward policy suggestions on the balance between supply and demand of land and resources, participate in the research on national macroeconomic operation, regional coordination and urban-rural overall planning, and formulate regulatory policies and measures involving land and resources. Formulate and organize the implementation of land planning, formulate and organize the implementation of policies and measures for resource conservation and intensive utilization and circular economy in the field of land and resources.

2. Take responsibility for regulating the order of land and resources management. Draft laws and regulations on land and resources, formulate departmental rules and supervise their implementation, formulate policies and regulations on geological environment protection, formulate technical regulations for investigation and evaluation of land and resources, and formulate standards for the development and utilization of land and resources. Guide the local administrative law enforcement work of land and resources, and investigate and handle major illegal cases of land and resources.

3. Take the responsibility of optimizing the allocation of land and resources. Compile and organize the implementation of the overall land use plan, annual land use plan, land consolidation and reclamation development plan and other special plans and plans. Guide and review the overall planning of local land use and mineral resources planning, organize the preparation of plans for mineral resources, marine resources, geological exploration and geological environment, and other relevant special plans for the prevention and control of geological disasters and mine environmental protection, and supervise and inspect the implementation of the plans. Participate in the audit of relevant plans involving land and minerals submitted to the State Council for approval.

4 responsible for regulating the management of land and resources ownership. Protect the legitimate rights and interests of owners and users of natural resources such as land resources, mineral resources and marine resources according to law, organize and mediate major ownership disputes, guide land ownership, undertake the collection, collation, sharing and exchange management of various land registration materials, and provide social inquiry services.

5. Take the responsibility of national farmland protection, and ensure that the amount of cultivated land and the area of basic farmland determined by the plan are not reduced. Take the lead in formulating and implementing farmland protection policies, organize the implementation of basic farmland protection, and supervise the implementation of compensation system for occupied farmland. Guide the supervision of unused land development, land consolidation, land reclamation and cultivated land development. Organize the implementation of land use control, agricultural land conversion and land expropriation and requisition, and undertake the examination and approval of all kinds of land submitted to the State Council for approval.

6. Be responsible for providing all kinds of national land use data in a timely and accurate manner. Formulate cadastral management measures, organize land resource survey, cadastral survey, land statistics and dynamic monitoring, organize major national land survey projects, and guide local cadastral survey, registration and land grading.

7. Take the responsibility of saving and intensive use of land resources. Formulate and implement standards for land development and utilization, manage and supervise urban and rural construction land supply, government land reserve, land development and economical and intensive utilization. Formulate and organize the implementation of management measures such as assignment, lease, pricing and transfer of land use rights in accordance with regulations, establish government publicity land price systems such as benchmark land price and demarcated land price, and supervise and manage the circulation of rural collective construction land use rights in conjunction with the agricultural department. Formulate the catalogue of prohibited and restricted land supply and the catalogue of allocated land, and undertake the disposal of state-owned land assets of restructured enterprises submitted to the State Council for approval.

8. Take responsibility for regulating the market order of land and resources. Monitor the land market and the utilization of construction land, supervise the land price, standardize and supervise the mining right market, organize the supervision and management of the exploration and mining activities of mining rights holders, standardize and supervise the social intermediary organizations and behaviors related to land and resources, and investigate and deal with illegal acts according to law.

9. Be responsible for the management of mineral resources development, manage the examination, approval, registration, certification and transfer examination and registration of mining rights according to law, be responsible for the management of national planned mining areas and mining areas of great value to the national economy, undertake the total mining control and related management of specific minerals and advantageous minerals for protective mining, and organize the formulation and implementation of mining rights setting schemes.

10. Responsible for managing the geological exploration industry and mineral resources reserves, organizing the implementation of national geological survey and evaluation, mineral resources exploration, managing central-level geological exploration projects, organizing the implementation of major national geological exploration projects, managing geological exploration qualifications, geological data and geological exploration results, and uniformly managing the central public welfare geological survey and strategic mineral exploration.

1 1. Take the responsibility of geological environment protection. Organize the implementation of mine geological environment protection, supervise and manage important protected areas and sites such as paleontological fossils, geological relics and mining relics, manage the exploration and evaluation of hydrogeology, engineering geology and environmental geology according to law, monitor and supervise the prevention of over-exploitation and pollution of groundwater, and undertake the exploration and evaluation of urban geology, agricultural geology and tourism geology.

12. Take responsibility for the prevention and treatment of geological disasters. Guide emergency response, organize, coordinate, guide and supervise the prevention and control of geological disasters, and formulate and organize the implementation of emergency plans for major geological disasters and other land and resources emergencies.

13. Collect resource income according to law, standardize and supervise the use of funds, and formulate policies and measures for land and mineral resources to participate in economic regulation. Organize the collection and management of special income from land and mineral resources according to law, cooperate with relevant departments to formulate income distribution system, and cooperate with relevant departments to guide and supervise the collection and use of funds for land consolidation, reclamation and development nationwide. Participate in the management of land, minerals and other resource assets, participate in the management of mining rights and interests formed by state investment, and be responsible for the budget and finance of relevant funds and funds, and the management and supervision of assets.

14. Promote scientific and technological progress of land and resources, organize the formulation and implementation of strategies, plans and plans for scientific and technological development of land and resources and personnel training, organize the implementation of major scientific and technological projects, and promote the public service of land and resources informatization and information materials.

15. Carry out foreign cooperation and exchanges, formulate policies for foreign cooperation in exploration and exploitation of mineral resources and organize their implementation, organize and coordinate overseas exploration of mineral resources, participate in development, examine and approve foreign cooperation blocks of mineral resources according to law, and supervise foreign cooperation in exploration and exploitation.

16. To undertake other tasks assigned by the State Council.