People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's duties are as follows:
1. Draft tax laws and regulations and formulate detailed rules for implementation; Put forward national tax policy suggestions and jointly review and report with the Ministry of Finance, and formulate implementation measures;
2. Participate in the study of macroeconomic policies, the division of tax power between central and local governments, and put forward suggestions to improve the tax-sharing system; Study the overall level of tax burden and put forward suggestions on macro-control by tax means; Formulate tax business rules and regulations and supervise their implementation; Guide local tax collection and management business;
3. Organize and implement the reform of tax collection management system; Formulate the collection management system; To supervise and inspect the implementation of tax laws, regulations, principles and policies;
4, organize the implementation of central tax, sharing tax, agricultural tax and the collection and management of funds designated by the state; Prepare long-term tax plans and annual tax plans; Explain the collection and management and general tax issues in the implementation of tax laws and regulations; Organize and handle specific matters such as industrial and commercial tax relief and agricultural tax relief;
5, to carry out international exchanges and cooperation in the field of taxation; Participate in international negotiations on foreign-related taxes, initialling and implementing relevant agreements and agreements;
6. Handling the tax and export tax rebate business of import and export commodities;
7 to manage the personnel, labor wages, institutions and funds of the State Taxation Bureau system; To manage the directors and deputy directors of the provincial State Taxation Bureau and the cadres at corresponding levels, and put forward opinions on the appointment and removal of the directors of the provincial local taxation bureaus;
8, responsible for the education and training of the tax team, ideological and political work and spiritual civilization construction; Manage directly affiliated institutions;
9. Organize tax publicity and theoretical research; Organize and implement the management of registered tax agents; Standardize tax agency behavior;
10, to undertake other tasks assigned by the State Council.
legal ground
"People's Republic of China (PRC) Civil Servant Law" (hereinafter referred to as "Civil Servant Law") Article 21 The leadership positions and ranks of civil servants shall correspond to corresponding levels. The corresponding relationship between the leadership positions, ranks and grades of civil servants shall be stipulated by the state.
According to the needs of work and the corresponding relationship between leadership positions and ranks, the leadership positions and ranks held by civil servants can be transferred to concurrent positions; Those who meet the prescribed conditions may be promoted to leadership positions or ranks.
The level of civil servants is determined according to their leadership positions, ranks, ability and political integrity, work performance and qualifications. Civil servants in the same leadership position and rank may be promoted to rank in accordance with state regulations.
The leadership positions, ranks and grades of civil servants are the basis for determining the salaries and other benefits of civil servants.