The State Administration of Taxation

The State Administration of Taxation (SAT) is the highest tax authorities in China．The SAT is the ministry-level department directly under the State Council that 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 and formulating the implementation procedures together with the Ministry of Finance．

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 and contributions to funds as designated by the State，preparing revenue plan，providing interpretation for any administrative and general tax policy issues arising in implementation of tax laws，and 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，and providing comments on appointment or removal of directors of provincial local tax bureaus．

8) Being in charge of education，training and ideological education for tax staff in China．

9) Organizing tax propaganda activities and tax theoretical research，administering registered tax agents，and standardizing tax agency services．

The Commissioner and 4 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：

1) General Office：consisting of Division of Commissioners’Secretaries，Documentary Office，Secretariat Division，Supervisory Division，Comprehensive Research Division，News Division，Administrative Information Division，Financial Division，Printing Center and Complaining Visitor Reception Division．

2) Policy and Legislation Department：consisting of Division of Comprehensive Affairs，Tax Reform Division，WTO Office，Legislative Division，Appeal Division and Execution Monitor Division．

3) Turnover Tax Department (in charge of the administration of VAT，Consumption Tax，Vehicle Acquisition Tax and Business)：consisting of Comprehensive Division，VAT Division，Consumption Tax Division，Business Tax Division，Assessment Division，Tax Control Audit Division and Vehicle Tax Information Division．

4) Income Tax Administration Department (in charge of administration of Enterprise Income Tax and Individual Income Tax)：consisting of Comprehensive Division，System Division，Enterprise Income Tax Division No．I，Enterprise Income Tax Division No．II and Individual Income Tax Division．

　　5) Local Tax Department (in charge of administration of Land Appreciation Tax，House Property Tax，City and Township Land Use Tax，Resource Tax，Vehicle and Vessel Usage Tax，Stamp Tax，City Maintenance and Construction Tax，Fixed Assets Investment Orientation Regulation Tax，Banquet Tax)：consisting of Comprehensive Division，Local Tax Division I，Local Tax Division II and Local Tax Division III．

　　6) Agriculture Tax Bureau (in charge of administration of Farmland Occupation Tax and Deed Tax)：consisting of Comprehensive Division，Division I and Division II．

　　7) International Taxation Department (Offshore Oil Tax Bureau)：consisting of Comprehensive Division，Tax Policy Division，Tax Administration Division，Anti-Tax Avoidance Division，International Tax Treaty Division，International Taxation Cooperation Division，Foreign Affairs Division，International Tax Information Division and Translation Division．The department is in charge of the income tax on the enterprises with foreign investment and foreign enterprises，Urban Real Estate Tax，Vehicle and Vessel Use License Plate and other matters concerning foreign taxation．

　　8) Import and Export Tax Department (responsible for VAT and Consumption Tax on importation and exportation)：consisting of Comprehensive Division，Import Tax Administration Division，Export Tax Policy Division and Export Tax Administration Division．

　　9) Administration and Collection Department：consisting of Comprehensive Division，System Division，Invoice Management Division，Information Management Division，Open Market Tax Division and Tax Service Division．

10) Tax Investigation Department：consisting of Comprehensive Division，Procedure Division，System Work Division，Investigation Division I，Investigation Division II，Investigation Division III，Assistant Investigation Division and the Case Disclosure Center．

11) Financial Management Department：consisting of Comprehensive Division，Asset Management Division，Budget Management Division，Expenditure Management Division and Audit Division．

12) Planning and Statistical Department：consisting of Comprehensive Division，Planning Division，Statistical Division，Macro－Analysis Division and Accounting Division．

13) Personnel Department：consisting of Comprehensive Division，Personnel Division for Headquarters，Personnel Division (or Local Offices，Recruit Division，Crass-root Work Division，Wage and Welfare Division and Staff Monitor Division．

14) Office for Tour Inspection’consisting of Comprehensive Division and other four divisional level units of Team I，Team II，Team III and Team IV．

Besides，some non-administrative institutions directly under the Headquarters of SAT are Education Center，Logistical Service Center，Information Center，Large Value Procurement Center，Registered Tax Agent Management Center，Tax Science Research Institute，China Taxation Magazine，China Taxation Newspaper，China Taxation Press，and Yangzhou Taxation Institute．