|
The State Administration of Taxation (SAT, Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of China. It is under the direction of the State Council, and is responsible for the collection of taxes and enforces the state revenue laws. ==Mandates== *Drafting tax laws and regulations; formulating detailed implementation rules for tax laws and regulations; putting forward suggestions on tax policies, and together with the Ministry 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 general tax 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 fiscal evasion with respect to taxes on income and capital. *Regulating the collection and refund of VAT and Excise Tax on imports and exports. *Being responsible for the administration of human 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 the provincial 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. 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「State Administration of Taxation」の詳細全文を読む スポンサード リンク
|