First, the basic functions of the local taxation bureau
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 enterprises established before June 65438+ 10/2002) and
Specific responsibilities include:
(1) Carry out the national tax work principles and policies and various tax laws, regulations and rules, and study and formulate the implementation measures and rules and regulations for local tax collection and management.
(2) 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) Responsible for the collection and management of income tax and funds of provincial local tax bureaus and local state-owned enterprises, the final settlement of income tax of collective enterprises, and the financial management of collective enterprises and private enterprises.
(4) Responsible for collecting and reporting the tax plans, tax accounting and statistical statements of the local tax system in the whole province.
(five) to organize the implementation of the reform of tax collection and management system, formulate the collection and management system and ticket management system, and check the implementation of the supervision system.
(6) Personnel, labor wages, institutional setup and funds for managing the local tax system; In accordance with the cadre management authority, responsible for the assessment, appointment and removal of cadres in this system.
(7) Responsible for the ideological and political work, spiritual civilization construction and education and training of local tax system cadres.
(8) Organize the research of tax theory and the publicity of tax policies and regulations.
(nine) to undertake other tasks assigned by the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China.
Two. Historical Evolution of Local Taxation Bureau
The emergence of local tax bureaus is due to the implementation of tax sharing system in China. As a financial management system, the tax-sharing system has been widely used in western countries. In the late Qing Dynasty, there was an excessive tax system in China. Tax sharing is a common practice in market economy countries. Market competition requires financial resources to be relatively dispersed, and macro-control requires financial resources to be relatively concentrated. This relationship between centralization and decentralization is reflected in the financial management system, which is the relationship between the central government and local governments. Historically, all countries have encountered this problem in the process of market economy development, and after repeated discussion and practice, from the current situation, no matter what form market economy countries take, they generally adopt tax-sharing system to solve the problem of centralization and decentralization.