People's Republic of China (PRC) State Taxation Bureau is directly under the jurisdiction of People's Republic of China (PRC) and the State Council. 1On March 29th, 998, the State Council issued the Notice of the State Council on Organization Establishment (Guo Fa [1998] No.5); On June 22nd of the same year, the General Office of the State Council issued a notice on printing and distributing the Provisions on the Internal Structure and Staffing of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and formally established State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (ministerial level).
2065438+March 2008, according to the Plan for Deepening the Reform of the Party and State Organs issued by the Central Committee, provincial and sub-provincial national tax and local tax agencies merged to be specifically responsible for the collection and management of various tax and non-tax revenues within their respective jurisdictions.
Major changes in State Taxation Administration of The People's Republic of China:
2065438+March 2008, according to the Plan for Deepening the Reform of the Party and State Organs issued by the Central Committee, provincial and sub-provincial national tax and local tax agencies merged to be specifically responsible for the collection and management of various tax and non-tax revenues within their respective jurisdictions. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.
After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.
legal ground
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the provisions on the internal structure and staffing of functional allocation
Article 2 The main duties of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China are:
(1) Drafting tax laws and regulations and formulating detailed rules for implementation; Put forward national tax policy suggestions and discuss and report with the Ministry of Finance, and formulate implementation measures.
(two) 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 tax means; Formulate tax business rules and regulations and supervise their implementation; Guide the local tax collection and management business.
(3) Organizing the implementation of the reform of the tax collection and management system; Formulate the collection management system; Supervise and inspect the implementation of tax laws, regulations, principles and policies.
(four) to organize the implementation of the collection and management of central tax, national tax, agricultural tax and funds (fees) designated by the state; Prepare long-term tax plans and annual tax plans; Explain the collection and management and general tax issues in the implementation of tax laws and regulations; Organize and handle specific matters such as industrial and commercial tax relief and agricultural tax relief.
(five) to 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.
(six) to handle the tax and export tax rebate business of import and export commodities.
(seven) to manage the personnel, labor wages, institutions and funds of the State Taxation Bureau system (hereinafter referred to as the national tax system); To administer 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.
(eight) responsible for the education and training of the tax team, ideological and political work and spiritual civilization construction; Manage directly affiliated institutions.
(nine) to organize tax publicity and theoretical research; Organize and implement the management of registered tax agents; Standardize tax agency behavior.
(ten) to undertake other tasks assigned by the State Council.
State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) implements vertical management of the national tax system, and cooperates with the provincial people's government to implement dual leadership of the provincial local taxation bureau.