Brief introduction of institutions
The tax system is the department responsible for tax collection and management in China, including the national tax bureau system and the local tax bureau system. The organizational structure of the State Taxation Bureau system is set at four levels, namely, the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau of provinces (autonomous regions and municipalities directly under the Central Government), the State Taxation Bureau of prefectures (cities, prefectures and leagues) and the State Taxation Bureau of counties (cities and banners). Local tax bureaus are divided into three levels according to administrative divisions, namely, provincial (autonomous region, municipality directly under the Central Government) local tax bureaus, local (city, state, league) local tax bureaus and county (city, flag) local tax bureaus. By the end of 2005, there were 747,000 employees in the national tax system, including 400,000 employees in the national tax system and 347,000 employees in the local tax system.
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, with ministerial status. The former Ministry of Finance, State Taxation Administration of The People's Republic of China (bureau level), was established on 1950, and 1988 was renamed as State Taxation Administration of The People's Republic of China, directly under the State Council (deputy ministerial level), and 1993 was named as State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
2065438+In March 2008, according to the Plan for Deepening the Reform of Party and State Institutions issued by the Central Committee of the Communist Party of China and approved by the First Session of the 13th National People's Congress, the plan for institutional reform in the State Council was formulated to reform the national tax and local tax collection and management system. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities 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 work with provincial Party committees and governments to strengthen the Party's leadership over 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, and build an optimized, efficient and unified tax collection and management system in accordance with the principle of combining "slimming" with "fitness".
Institutional responsibility
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.
(six) to organize the implementation of classified management and professional services for taxpayers, and to organize the implementation of tax service and tax source management for large enterprises.
(seven) responsible for the preparation of long-term and annual tax plans, to carry out tax source investigation, strengthen tax analysis and forecast, organize tax reduction and exemption and other specific matters.
(eight) responsible for the development of tax management information system, formulate long-term planning of tax management information construction, and organize the implementation of golden tax project construction.
(nine) to carry out international exchanges and cooperation in the field of taxation, participate in the negotiation of tax relations between participating countries (regions), and initialled and implemented relevant agreements and agreements.
(ten) to handle the tax and export tax rebate business of import and export commodities.
(eleven) the implementation of vertical management of the national tax system, with the provincial people's government to implement dual leadership of the provincial local taxation bureau, put forward opinions on the appointment and removal of the director of the provincial local taxation bureau.
(twelve) to undertake other tasks assigned by the State Council.