INFORMATION OF GENERAL INTERESTS ON ENTERPRISE TAXES
Tax Organizations at and below Provincial Level
Due to the need of the revenue sharing system, the tax organizations
at and below the provincial level are divided into offices of
SAT and local tax bureau.
SAT conducts a vertical leadership over the offices of SAT with
respect to organization, size, personnel, budgets, and assists
the local governments in a form of dual leadership over the
local tax bureau.
a) The offices of SAT include all offices of SAT in jurisdictions
at county level, municipal level and provincial level, and tax
stations (or branches) as well. Tax stations (or branches) are
representative offices of the county offices and set up on the
basis of economic districts, administrative districts or sector.
The offices of SAT at provincial level are departmental-level
administrative organizations directly reporting to the Headquarters
of SAT. They are the functional organs being in charge of the
revenue work within their own jurisdictions. They are also responsible
for carrying out the relevant tax laws, regulations and rules
of the State by working put the concrete implementing measures
in combination with local practical condition. The Directors
and Deputy Directors are appointed by the Headquarters. The
number of divisions within one office of SAT at provincial level
is limited to 12, such as General Office, Turnover Tax Division,
Income Tax Division, Planning and Financial Division, Collection
and Administration Division, Personnel Division, Supervisory
Division, and Policy and Legislative Division. In addition,
every office of SAT at provincial level has set up a Tax Investigation
Bureau, and may establish Collection Bureau, Foreign Investment
Tax Bureau, and/or Import and Export Tax Administration Bureau.
b) Local tax bureaus include Local Tax Bureaus of Governments
at provincial level, Local Tax Bureaus of Governments at municipal
level, Local Tax Bureaus at county level, and Tax Stations (or
Branches). The local tax bureaus at and below provincial level
are under the dual leadership of both the local people's governments
at the same-level and the local tax bureaus at higher level
with the vertical leadership of the higher local tax bureau
as the predominant one, i.e., everything concerning the organization,
staff management, size and expenditure budget of local tax bureaus
at municipal and county level is subject to the vertical leadership
of the provincial local tax bureaus thereof.
The local tax bureaus at provincial level are functional departments
of People's Governments at provincial level in charge of the
local taxation work within their own jurisdictions. They are
normally departmental-level administrative organs under dual
leadership of local governments and Headquarters of SAT with
the former as the predominant one. Within each local tax bureau
at provincial level there are divisions such as General Office,
Turnover Tax Division, Income Tax Division, Planning and Financial
Division, Administration and Collection Division, Personnel
Division, Supervisory Division, Policy and Legislative Division,
and Foreign Investment Taxation Division.
The leadership of SAT over the local tax bureau at provincial
level is reflected in the aspects of tax policy and business
guidelines and coordination, the supervision in the implementation
by the local authorities of the State unified tax rules and
policies, and the coordination in the exchange of experiences.
The directors of local tax bureau at provincial level are appointed
or removed by the local government after consultation with SAT.
By the beginning of 1999, there are totally in China 992,000
tax staff serving in 61 tax offices (or bureau) at provincial
level, 30 municipal tax offices (or bureau) at vice-provincial
level, 664 tax offices (or bureau) at municipal level, 4176
tax offices at county level and more than 55,466 tax stations
(or branches). Out of the total staff,575,000 are working for
the SAT,416,000 for Local tax bureau and the tax collectors
account for over 70%. |
