• Drafts tax laws, regulations and detailed implementation rules; advises when drafting tax policies; works with the Ministry of Finance to suggest implementation measures; interprets tax laws and policies in the process of enforcement and manages record-filing
  • Collects and manages state taxes, shared taxes, and legally required funds
  • Proposes macro-economic policies and sets state and local taxes; conducts research on overall tax burden and provides advice and suggestions for state macro control through taxation
  • Undertakes the responsibility of implementing reforms of tax collecting and administration; drafts laws on tax collection and administration and formulating detailed implementing rules; formulates and supervises the enforcement of rules and regulations of tax collection and administration; supervises and inspects the implementation of laws, regulations and policies on tax collection and administration
  • Undertakes the responsibility of constructing taxpayer service system; designs taxpayer service system, standardizes taxpayer service; designs and supervises the enforcement of guarantee system for taxpayers’ rights
  • Implements classified management and professional service for taxpayers; implements taxpayer service and tax sources management for large businesses
  • Undertakes the responsibility of drafting long- and medium-term and annual plans for tax revenue; implements investigation of tax sources; improves accuracy of analysis and forecast for tax revenue; implements measures of tax reliefs
  • Undertakes the responsibility of formulating informationization system of tax administration; drafts long- and medium-term of plan on construction for informationization system of tax administration; implementes construction for Golden Tax Project
  • Conducts international tax exchanges and collaborations; engages in international and regional tax negotiations; initials and implements tax agreements and treaties
  • Handles import/export tax and export tax refund
  • Implements a dual leadership of the STA and the governments of provinces (autonomous regions and municipalities), with the STA playing a leading role
  • Undertakes other tasks assigned by the State Council