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.

Provincial organs refer to provincial administrative organs established with the approval of the provincial organization establishment committee, which are mainly divided into party committees, governments, people's congresses, CPPCC, democratic parties, mass organizations, procuratorates and courts. The local taxation bureau belongs to the government. The Local Taxation Bureau is mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local education surcharge, stamp duty, urban land use tax, property tax, urban property tax, travel tax, land value-added tax, resource tax, personal income tax, enterprise income tax), social insurance, employment security fund for the disabled, cultural undertakings construction fee, price adjustment fee, trade union funds, etc.

References:

Baidu Encyclopedia-People's Republic of China (PRC) State Taxation Bureau