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The Organizational Structure
 

◇ Organizational Structure and Responsibilities of the SAT Head office
◇ Organizational Structure and Responsibilities of Tax Administrations at Provincial Level and Below
◇ Workforce Demographics


Established previously as a directorate within the Ministry of Finance in 1950, the SAT is now an independent agency of the State Council. In response to the financial reform which segregated the collection and administration of tax into state and local taxes administrations in 1994, the organization of the SAT is made up of a head office and coexisting state and local tax administrations at each provincial level and below. This organizational structure adopts a vertical
management system, in terms of organization, personnel and budget, in relation to the state tax administrations at each level. There is a shared management framework with local governments over the local tax administrations at the provincial level and below.


Organizational Structure and Responsibilities of the SAT Head Office
The Management Board of the SAT consists of one Commissioner, four Deputy Commissioners, one Discipline Inspector, one Chief Economist, one Chief
Accountant, and one Chief Auditor.
As illustrated in Figure 3, the SAT head office contains 15 functional departments and 8 supportive institutions (e.g. E-tax Administration Center).
Also, the SAT Discipline Inspection Office is designated by the Central Commission for Discipline Inspection of the Communist Party of China (CPC).




Organizational Structure and Responsibilities of Tax Administrations at Provincial Level and Below
The organizational structure at provincial level and below consists of tax administrations at three levels, namely provincial, municipal and county. ( See Table 2 and Figure 4 ) .



State tax administrations and local tax administrations are responsible for the collection of different taxes

State tax administrations are responsible for the collection and administration of Value Added Tax (VAT), Excise Tax, Vehicle Purchase Tax; Business Tax,Corporate Income Tax (CIT) and Urban Construction and Maintenance Tax paid by the railway sector, head offices of banks and head offices of insurance companies;CIT of the enterprises invested in by the Central Government; CIT of the joint ventures or joint equity enterprises set up by state/regional government-invested companies or public institutions; CIT paid by district banks and non-bank financial institutions; CIT and Resource Tax paid by offshore oil companies, etc.
Local tax administrations are responsible for the collection and administration of Business Tax and CIT paid by certain enterprises and public institutions, Individual Income Tax, Resource Tax, Stamp Duty, Urban Maintenance and Construction Tax,Property Tax, Urban Land Occupation Tax, Arable Land Occupation Tax, Deed Tax, Land Appreciation Tax, Vehicle and Vessel Tax, Tobacco Tax, etc.



Workforce Demographics
At 31st December 2015, there were 746,238 tax of ficials in service, with 850 in the SAT head office, 385,113 in state tax administrations and 360,275 in local
tax administrations.
Staff Composition of the State Tax Administrations ( see Figure 5 ):



Staff Composition of the Local Tax Administrations ( see Figure 6 ):

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