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State Taxation Administration

国家税务总局
The cap badge for civil servant of State Administration of Taxation and its affiliates.
Agency overview
Formed	1958
Jurisdiction	Government of China
Headquarters	Beijing
Agency executive	Hu Jinglin, Director of State Taxation Administration
Parent agency	State Council
Website	www.chinatax.gov.cn

TheState Taxation Administration (STA;Chinese: 国家税务总局) is a ministerial-level department within thegovernment of the People's Republic of China. It is under the direction of theState Council, and is responsible for the collection oftaxes and enforces the staterevenuelaws. Previously known asState Administration of Taxation.

• Draftingtax laws and regulations; formulating detailed implementation rules for tax laws and regulations; putting forward suggestions on tax policies, and together with theMinistry 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 generaltax 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 fiscalevasion with respect to taxes onincome andcapital.
• Regulating the collection andrefund ofVAT andExcise Tax onimports andexports.
• Being responsible for the administration ofhuman 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 theprovincial 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.

The Commissioner and four Deputy Commissioners of SAT are appointed by the State Council.

OneChief Economist and oneChief Accountant are also members of SAT's top leadership.

There are 14 functional departments within the Headquarters of SAT, each of which consists of several divisions (offices) as follows:

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.

Notes:

1. Slaughter Tax, Banquet Tax and Animal Husbandry Tax are now decentralised to the local governments for administration. Whetherlevying or not shall be at the discretion of the governments at provincial level for decision by taking into account the local conditions.

2. Inheritance Tax and Security Exchange Tax have not yet been legislated to date.

In 2015, the State Administration of Taxation prohibited local tax authorities from inspectinge-commerce businesses.^[1]: 16

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• Revenue services
• Government agencies of China
• Taxation in China
• 1958 establishments in China
• Government agencies established in 1958
• State Council of China
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