The local taxation bureau is a provincial unit, is it directly under the jurisdiction of the province? Does the local government manage the local taxation bureau? Isn't the director of the local taxation bureau in the charge of the mayor? The superior department of the local taxation bureau is directly under the local taxation bureau at the next higher level and belongs to the provincial unit. Local governments have certain management authority over local tax bureaus.

The personnel and funds of the provincial local taxation bureau are managed by the provincial people's government, and the urban local taxation bureau has two modes. First, the personnel are managed by the provincial local tax, and the funds are allocated by the provincial local tax and the urban government. Second, personnel and funds are managed by the Provincial Local Taxation Bureau (that is, personnel and funds are vertical).

Double-line declaration system: declare to the district government and the municipal tax bureau below the district level. The Municipal Taxation Bureau reports to the municipal government and the provincial taxation bureau. In addition to the business guidance of the higher tax authorities, others report to the local government.

Local taxation is a special department, which accepts the vertical management of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the horizontal management of local government. From the perspective of tax policy, it is dominated by the General Administration, but it is also dominated by local governments in employing people. Therefore, the government has the absolute right to transfer personnel.

Extended data:

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution in charge of tax work in the State Council, and its 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.

(2) Be responsible for organizing the implementation of the collection and management of central tax, tax and funds (fees) stipulated by laws and regulations, and strive for all receivables.

(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 the implementation of the reform of tax collection management system, drafting the draft 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, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local tax work.

(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, formulating the management policy of registered tax agents and supervising the implementation.

References:

Local Taxation Bureau-Baidu Encyclopedia