The local taxation bureau, referred to as local tax for short, is an administrative unit in nature. Local tax bureaus implement a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax system was reformed, the original tax bureaus below the provincial level were divided into the national tax bureau and the local tax bureau (individual local tax bureaus and finance bureaus were co-located and called the finance bureau). Provincial local taxation bureaus are under the dual leadership of the provincial people's government and the People's Republic of China (PRC) State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities.

The local taxation bureau is mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local education surcharge, stamp duty, urban land use tax, property tax, urban property tax, travel tax, land value-added tax, resource tax, personal income tax and enterprise income tax (domestic-funded enterprises established before June 65438+1 October12002).

Specific responsibilities include:

(a) the implementation of national tax policies and tax laws, regulations and rules, study and formulate local tax collection and management implementation measures, rules and regulations.

(two) to inspect and supervise the implementation of tax laws, regulations and rules by all departments, units and local tax authorities at all levels in the province.

(3) To be responsible for the collection and management of taxes collected by local tax bureaus in the province, the final settlement of income taxes of local state-owned enterprises and funds, and the financial management of collective enterprises and private enterprises.

(four) responsible for the compilation of the province's local tax system tax plan and tax accounting and statistical statements.

(five) to organize the implementation of the reform of tax collection and management system, formulate the collection and ticket management system and check the implementation of the supervision system.

(six) to manage the personnel, labor wages, institutions and funds of the local tax system; Responsible for the assessment and appointment and removal of cadres within the system according to the cadre management authority.

(seven) responsible for the ideological and political work of the local tax system, the construction of spiritual civilization and the education and training of cadres.

(eight) the organization of tax theory research and tax policies and regulations publicity.

(nine) to handle other matters assigned by the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China.