2065438+March 2008, according to the "Deepening the Reform of Party and State Institutions" issued by the Central Committee, the national tax and local tax collection and management system was reformed. 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.
major duty
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.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution of the State Council, with ministerial status. The 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.
(two) to undertake the organization and implementation of taxes and social insurance premiums, the collection and management of non-tax income, and strive to collect all taxes and fees.
(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 and implementing the reform of tax collection management system, drafting draft laws and 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, and supervising and inspecting the implementation of tax laws, regulations and policies.
(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, and formulating and supervising the implementation of tax agency management policies.
(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) with State Taxation Administration of The People's Republic of China as the main body, the provincial and municipal party committees and governments exercise dual leadership over the national tax system.
(twelve) to undertake other tasks assigned by the CPC Central Committee and the State Council.
The power of tax authorities is tax collection and management, and the obligation is to widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consulting services for taxpayers free of charge. Tax authorities should strengthen team building and improve the political and professional quality of tax personnel.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" seventh.
The tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.
Ninth tax authorities should strengthen the team building, improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.
Tenth tax authorities at all levels shall establish and improve the internal control and supervision and management system. The higher tax authorities shall supervise the law enforcement activities of the lower tax authorities according to law. Tax authorities at all levels shall supervise and inspect the implementation of laws, administrative regulations and standards of honesty and self-discipline by their staff.