State Administration of Taxation

(www.gov.cn)
Updated: 2007-07-13 19:57

The State Administration of Taxation, a ministry-level department directly under the State Council, is in charge of the state's taxation work. Its mandates include:

Draft tax laws and regulations; formulate detailed implementation rules for tax laws and regulations; put forward suggestions on tax policies, and together with the Ministry of Finance, review the suggestions and submit them to the State Council; formulate implementation rules for tax policies.

Participate in the research on macro economic policies and taxation power division between the central government and local governments and put forward suggestions in this regard; measure the overall tax burden and put forward suggestions on how to use tax for regulation purpose; formulate tax rules and procedures and supervise their implementation; provide guidance for local tax collection and administration.

Organize reforms of the tax administration system; supervise the implementation of tax laws, regulation and policies.

Organize collection and administration for central taxes, shared taxes and contributions to state-designated funds; work out long-term and annual revenue plans; provide interpretation for issues concerning tax collection and administration and general tax policy issues arising from the implementation of tax laws and regulations.

Conduct international exchange and cooperation on taxation; negotiate, initial and implement agreements on avoidance of double taxation.

Regulate imports and exports taxation and export refund work.

Be responsible for the administration of human resources, salary, size and expenditure of SAT local offices; appoint and supervise the work of Director Generals and Deputy Director Generals at the provincial level of SAT offices; advise on the appointment and removal of Director Generals of local tax bureaus at the provincial level.

Facilitate education and training for tax staff at all levels to build up their professional skills and ethical standards.Organize tax theoretical research and activities to promote tax awareness among the public; serve and regulate certified tax agents and tax agencies.

Other mandates entrusted by the State Council.

The SAT Headquarters exerts line authority over the SAT local offices at various levels and together with provincial governments, guides the work of provincial local tax bureaus.


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