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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