INFORMATION OF GENERAL INTERESTS ON ENTERPRISE TAXES
State Administration of Taxation
The State Administration of Taxation (SAT) is the highest tax authority in China. The SAT is the
ministry-level department directly under the State Council which
is the functional department in charge of the State revenue
work. Its mandates are mainly the followings:
(1) Drafting the relevant tax laws, regulations and the detailed
rules for the implementation thereof; putting forward suggestions
on tax policy and submitting it to the State Council together
with the Ministry of Finance, and formulating the implementation
procedures;
(2) Being involved in studying macro-economic policy and division
of tax power between the Central and local governments; studying
the overall level of tax incidence and proceeding with suggestions
on how to regulate and control the macro-economy by means of
taxation; formulating, and monitoring the implementation of,
the rules and procedures of taxation work; supervising local
tax administration and collection;
(3) Organizing and carrying out tax administration system reform;
formulating tax administration procedures; monitoring the implementation
of tax laws, regulations and tax policy;
(4) Organizing and executing the collection and administration
of Central taxes, shared taxes, Agriculture Tax and contributions
to funds designated by the State; preparing revenue plan; providing
interpretation for any administrative and general tax policy
issues arising in implementation of tax laws; handling matters
of tax exemptions and reductions;
(5) Promoting international exchange and cooperation in the field
of taxation; participating in international tax conventions,
initialing and executing relevant treaties and agreements;
(6) Dealing with collection and refund of VAT and/or Consumption
Tax on importation and exportation;
(7) Managing personnel, salaries, size and expenditure for all
SAT offices across the country; being in charge of directors
and deputy directors, and staff at similar level, of SAT offices
at provincial level; providing comments on appointment or removal
of directors of provincial local tax bureaus;
(8) Being in charge of education, training and ideological education
for taxstaff in China; and
(9) Organizing tax propaganda activities and tax theoretical
research; administering registered tax agents; and standardizing
tax agency services. The Commissioner and four Deputy Commissioners
of SAT are appointed by the State Council. One Chief Economist
and one Chief Accountant are also members of the top leadership
of the SAT. There are 14 functional departments within the Headquarters
of SAT, each of which consists of several divisions (offices)
as follows:
(a) General Office: consisting of Division of Secretaries, Secretariat
Division, Supervisory Division, Comprehensive Research Division,
News Division and Financial Division;
(b) Policy and Legislation Department: consisting of Division
of Comprehensive Affairs, Tax Reform Division, Legislative Division
and Appeal Division;
(c) Turnover Tax Department ( in charge of the administration
of VAT, Consumption Tax and Business Tax): consisting of Comprehensive
Division, VAT Division, Consumption Tax Division and Business
Tax Division;
(d) Income tax Administration Department (in charge of administration
of Enterprise Income Tax and Individual Income Tax): consisting
of Comprehensive Division, Central Enterprise Income Tax Division,
Local Enterprise Income Tax Division and Individual Income Tax
Division;
(e) Local Tax Department (in charge of administration of Resource
Tax, City and Township Land Use Tax, City Maintenance and Construction
Tax, Fixed Assets Investment Orientation Regulation Tax, Land
Appreciation Tax, House Property Tax, Vehicle and Vessel Usage
Tax, Stamp Tax, Slaughter Tax and Banquet Tax): consisting of
Comprehensive Division, Local Tax Division I, Local Tax Division
II and Local Tax Division III;
(f) Agriculture Tax Bureau (in charge of administration of Agriculture
Tax, Animal Husbandry Tax, Deed Tax and Farmland Occupation
Tax): consisting of Comprehensive Division, Agriculture Tax
Division I and Agriculture Tax II;
(g) International Taxation Department (Offshore Oil Tax Bureau):
consisting of Comprehensive Tax Policy Division, Tax Administration
Division, Anti-Tax Avoidance Division, Offshore Oil Tax Division,
International Tax Treaty Division, Foreign Affairs Division
and Foreign Cooperative Division;
(h) Import and Export Tax Department ( responsible for VAT and
Consumption Tax on importation and exportation ): consisting
of Comprehensive Division, Import Tax Division and Export Tax
Division;
(i) Administration and Collection Department: consisting of
Comprehensive Division, Tax Propaganda Division, Invoice Management
Division and Open Market Tax Division;
(j) Tax Investigation Department: consisting of Comprehensive
Division, Procedure Division, Investigation Division I and Investigation
Division II;
(k) Financial Management Department: consisting of Funding Division,
Infrastructure Division and Equipment Division;
(l) Planning and Statistical Department: consisting of Comprehensive
Division, Planning Division, Statistical Division and Macro-Analysis
Division;
(m) Personnel Department: consisting of Comprehensive Division
Personnel Division for Headquarters, Personnel Division for
Local Offices, Recruit Division and Grass-root Work Division;
and
(n) Supervision Bureau (representative office of Supervision
Ministry):consisting of Secretariat Division, Discipline Inspection
and Supervision Division and Division for Letters of Complaints.
Besides, some non-governmental institutions directly under the
Headquarters of SAT are Education Center, Logistical Service
Center, Information Technology Center, Registered Tax Agent
Management Center, Tax Science Research Institute, China Taxation
Magazine, China Taxation Newspaper, China Taxation Press, Yangzhou
Training Center and Changchun Tax College. |