State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a ministerial-level institution directly under the jurisdiction of People's Republic of China (PRC) and the State Council. The former Ministry of Finance, State Taxation Administration of The People's Republic of China (bureau level), was established on 1950, and 1988 was renamed as State Taxation Administration of The People's Republic of China, directly under the State Council (deputy ministerial level), and 1993 was named as State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
People's Republic of China (PRC) State Taxation Bureau also has provincial, city, county and municipal district state taxation bureaus, and guides the work of provincial, city, county and municipal district local taxation bureaus. The organizational structure of the State Taxation Bureau system is set at four levels, namely, the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau of provinces (autonomous regions and municipalities directly under the Central Government), the State Taxation Bureau of prefectures (cities, prefectures and leagues) and the State Taxation Bureau of counties (cities and banners).
The main responsibilities of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China
1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures. Responsible for the interpretation of tax collection and management and general tax issues during the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards.
2. Responsible for organizing the implementation of central tax, * * tax and fund (fee) collection and management stipulated by laws and regulations, and strive for all receivables.
3. Participate in the study of macroeconomic policies, study the division of tax rights between the central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax revenue, and put forward suggestions on macro-control by means of taxation.
4. Responsible for organizing the implementation of the reform of tax collection management system, drafting draft laws and regulations on tax collection management and formulating detailed rules for implementation, formulating tax business and tax collection management rules and regulations and supervising their implementation, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local tax work.