State Administration of Taxation - Mandates

Mandates

• Drafting tax laws and regulations; formulating detailed implementation rules for tax laws and regulations; putting forward suggestions on tax policies, and together with the Ministry of Finance, reviewing the suggestions and submitting them to the State Council; formulating implementation rules for tax policies.

• Measuring the overall tax burden and putting forward suggestions on how to use tax for regulation purpose; formulating tax rules and procedures and supervising their implementation; providing guidance for local tax collection and administration.

• Organizing collection and administration for central taxes, shared taxes and contributions to state-designated funds; working out revenue plans; providing interpretation for issues concerning tax collection and administration and general tax policy issues arising from the implementation of tax laws and regulations.

• Conducting international exchange and cooperation on taxation; negotiating and applying agreements on avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital.

• Regulating the collection and refund of VAT and Excise Tax on imports and exports.

• Being responsible for the administration of human resources, salary, size and expenditure of SAT local offices; appointing and supervising the work of directors and deputy directors at the provincial level of SAT offices; advising on the appointment and removal of directors of local tax service at the provincial level.

• Facilitating education and training for tax staff at all levels to build up their professional skills and ethical standards.

• Organizing tax theoretical research and activities to promote tax awareness among the public; serving and regulating certified tax agents and tax agencies.

• Other mandates entrusted by the State Council.