State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution of the State Council, with ministerial status. The main responsibilities are:
(a) the specific drafting of tax laws and regulations and implementation details, put forward tax policy suggestions, and with the Ministry of Finance * * * report and issued, 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.
(two) to undertake the organization and implementation of taxes and social insurance premiums, the collection and management of non-tax income, and strive to collect all taxes and fees.
(three) 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 means of taxation.
(4) To be responsible for organizing and implementing the reform of tax collection management system, drafting draft laws and regulations on tax collection management and formulating detailed rules for implementation, formulating rules and regulations on tax business and tax collection management and supervising their implementation, and supervising and inspecting the implementation of tax laws, regulations and policies.
(5) To be responsible for planning and organizing the implementation of the tax service system, formulating the tax service management system, standardizing the tax service behavior, formulating and supervising the implementation of the taxpayer's rights and interests protection system, protecting the legitimate rights and interests of taxpayers, fulfilling the obligation of providing convenient, high-quality and efficient tax service, organizing the implementation of tax publicity, and formulating and supervising the implementation of tax agency management policies.
(six) to organize the implementation of classified management and professional services for taxpayers, and to organize the implementation of tax service and tax source management for large enterprises.
(seven) responsible for the preparation of long-term and annual tax plans, to carry out tax source investigation, strengthen tax analysis and forecast, organize tax reduction and exemption and other specific matters.
(eight) responsible for the development of tax management information system, formulate long-term planning of tax management information construction, and organize the implementation of golden tax project construction.
(nine) to carry out international exchanges and cooperation in the field of taxation, participate in the negotiation of tax relations between participating countries (regions), and initialled and implemented relevant agreements and agreements.
(ten) to handle the tax and export tax rebate business of import and export commodities.
(eleven) with State Taxation Administration of The People's Republic of China as the main body, the provincial and municipal party committees and governments exercise dual leadership over the national tax system.
(twelve) to undertake other tasks assigned by the CPC Central Committee and the State Council.
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Reflections on the 2022 Winter Olympics 1
Pure ice and snow, exciting dating; Melt the hard ice with a fiery heart. The five rings are fluttering
Young people with a monthly income of over 10,000 yuan are found in various industries. The following are some common industries and occup