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Sichuan Provincial Bureau of Local Tax

  In accordance with the Circular of the CPC Sichuan Provincial Committee and Sichuan Provincial Government on Printing and Releasing'the Plan of the Institutional Reform of Sichuan Provincial Government'and'the Opinion on the Implementation of the Plan of the Institutional Reform of Sichuan Provincial Government’,the Sichuan Provincial Bureau of Local Tax,which is directly subordinated to Sichuan Provincial Government (referred to as"SPBLT"),is hereby established.

  I.       Adjustment of Functions

  1)      Canceling such items of administrative approval as released by the provincial government;

  2)      Pushing forward the establishment of taxation service system and optimizing taxation services so as to harmonize the relationship between tax payment and tax collection;

  3)      Promoting information-based taxation administration,optimize administrative procedures,and gradually bringing about information sharing with relevant departments and the modernization of taxation administration;

  4)      Reinforcing the monitoring of tax sources from large enterprises mainly,and promoting the standard of individualized and professional services; and

  5)      Reinforcing internal auditing functions,strengthening the supervision and restraint on taxation law-enforcing powers,implementing law-abiding administration and clean governance. 

  II.    Major functions:

  1)      To implement guidelines,policies,laws,rules and regulations on local taxation promulgated by the State,participate in the drafting of rules and regulations throughout the province and ensure the implementation thereof,and give interpretations on general issues in the implementation of local laws,rules and regulations on taxation;

  2)      To take charge of the collection and administration of local taxes and shared taxes provided in laws,rules and regulations,as well as funds,surtaxes and surcharges required by State and local governments,and        take charge of matters concerning the reduction and exemption of local taxes;

  3)      To work out and release medium-term and long-term plans and annual plans for local tax revenue throughout the province and supervise the implementation thereof,carry out investigation and monitoring on tax sources,and reinforce the analysis and forecast of local tax revenue;

  4)      To carry out the reform of the administration system of local tax collection,formulate policies on taxation and implementation measures for tax collection administration in accordance with law,implement rules and regulations on taxation and tax collection administration,and supervise and inspect the implementation of the laws,rules and regulations on taxation;

  5)      To plan and push forward the establishment of taxation service system,implement the state system of taxation service administration and tax-payer’s right protection system,regulate taxation service activities,carry out publicity,consultancy and training in respect of taxation,and participate in and supervise the implementation of policies in relation to certified tax agent administration;

  6)      To work out system planning,medium-term and long-term plans for the system of information-based local taxation administration throughout the province,and push forward the establishment of information-based local taxation administration;

  7)      To carry out investigation and research on local taxation policies,participate in the research on strategies and policies in relation to local economic development,and put forth suggestions on macroeconomic control by taxation means;

  8)      To exercise vertical administration on the line of local taxation under provincial level;

  9)      To handle relevant items of administrative approval as released by the provincial government; and

  10)  To take on other mattersundertake other tasks assigned by the provincial government.  

  III.Constitution of the Bureau:

  On the basis of the above functions,13 internal offices are set up in the Bureau.

  1)      General Office

  The General Office shall deal with affairs in relation to official papers and telegrams,confidential documentation,conference organization,files,letters and visits from the public,confidentiality,target administration,supervision and inspection,and suggestions by deputies of the People’s Congress of Sichuan Province and proposals by members of the Sichuan Provincial Committee of the CPPCC. The Office shall take charge of affairs in relation to open administration,transparent governance information,press release and publicity. The Office shall take charge of affairs in relation to the external and internal websites of the Bureau and office automation. The Office shall take charge of the finance and other administrative affairs in the Bureau. The Office shall take charge of investigation and research on local taxation governance and theoretical and scientific research on local taxation policies,as well as management of internal periodicals. The Office shall also provide guidance on the operation of taxation associations. 

  2)      Office for Policies and Rules (Audit Office)

  The Office for Policies and Rules shall take charge of the drafting,review,record-keeping and publication of regulative documents concerning local taxation,and carry out supervision and inspection on the enforcement of taxation laws,rules,regulations and regulative documents. The Office shall carry out investigation and research on integrated taxation policies,and put forth suggestions on related policies. The Office shall regulate taxation law-enforcement activities,and carry out law popularization and deal with affairs concerning administrative punishments. The Office shall take charge of affairs in relation to administrative reconsiderations,administrative lawsuits and administrative compensation. The Office shall take charge of the hearing of major tax cases. The Office shall deal with taxation affairs in relation to the WTO. The Office shall also carry out the audit of the finance,infrastructure,bulk commodity purchase in the line of local taxation as well as of the economic responsibilities of the leaders.

  3)      Office for Turnover Tax

  The Office for Turnover Tax shall take charge of the collection and administration of business tax and tax on natural resources,and formulate detailed administrative rules for the collection thereof. The Office shall give interpretations on and deal with the general issues in the enforcement of laws,rules and regulations on relevant taxes. The Office shall also handle specific matters concerning the approval and record-keeping of the taxes within its jurisdiction.

  4)      Office for Income Tax

  The Office for Income Tax shall take charge of the collection and administration of enterprise income tax and individual income tax,and formulate detailed administrative rules for the collection thereof. The Office shall give interpretations on and deal with the general issues in the enforcement of laws,rules and regulations on relevant taxes. The Office shall also handle specific matters concerning the approval and record-keeping of the taxes within its jurisdiction.

  5)      Office for Property and Behaviour Tax

  The Office for Property and Behaviour Tax shall take charge of the collection and administration of property tax and various kinds of behaviour taxes,and formulate detailed administrative rules for the collection thereof. The Office shall give interpretations on and deal with the general issues in the enforcement of laws,rules and regulations on relevant taxes. The Office shall also handle specific matters concerning the tax-related approval and record-keeping of the taxes within its jurisdiction.

  6)      Office for International Taxes

  The Office for International Taxes shall ensure the implementation of international laws,rules and regulations on taxation as well as international protocols on taxation. The Office shall provide guidance on tax collection and administration of enterprises with foreign elements throughout the province,and give interpretations on and deal with the general issues in the enforcement of relevant regulations. The Office shall carry out anti-tax-avoidance investigations and audit on taxation with foreign elements. The Office shall also handle specific matters concerning the tax-related approval and record-keeping for enterprises with foreign elements. 

  7)      Office for the Management of Funds

  The Office for the Management of Funds shall take charge of the collection and administration of funds and surtaxes (surcharges) required by State and local governments,and formulate detailed administrative rules for the collection thereof. The Office shall give interpretations on and deal with the general issues in the enforcement of relevant laws,rules and regulations.

  8)      Office for Taxation Services

  The Office for Taxation Services shall push forward the establishment of taxation service system throughout the province,and work out work rules and service instructions for taxation services. The Office shall offer such services as taxation training and consultancy,and deal with complaints from tax-payers. The Office shall provide guidance on the solution of taxation disputes. The Office shall push forward the establishment of taxation credit system. The Office shall take charge of publicity on taxation laws. The Office shall also ensure and supervise the implementation of policies for the administration of certified tax agents.

  9)      Office for Tax Collection Administration and Technological Development (Office for Administrative Approval)

  The Office for Tax Collection Administration and Technological Development shall take charge of the overall collection administration for local taxation throughout the province,and work out long-term plans and general planning for collection administration. The Office shall formulate and ensure the implementation of the overall planning and implementation plans for information-based taxation administration. The Office shall take charge of the overall management in respect of service integration and procedure optimization in establishing information-based taxation administration. The Office shall be responsible to offer taxation services for large enterprises,exercise monitoring and administration on tax sources and carry out taxation assessments. The Office shall be responsible for local taxation invoice administration. The Office shall also be responsible for the management of the local taxation counter at the Government Affairs Service Center of Sichuan Provincial People’s Government and take the lead in dealing with local taxation administrative approval. 

  10)  Office for Revenue and Accounting

  The Office for Revenue and Accounting shall work out the province’s medium-term and long-term plans for local tax revenue and annual taxation plans and supervise the implementation of the same. The Office shall participate in formulating the system of collection and refund of taxes and fees throughout the province,and supervise and inspect the collection and refund of taxes and fees. The Office shall carry out analysis and forecast of tax revenues and exercise monitoring on key tax sources. The Office shall also administrate tax vouches and taxation data and take charge of taxation statistics.  

  11)  Office for Financial Management

  The Office for Financial Management shall be responsible for the management of expenses,finance,facilities,fixed assets and special funds in the line of local taxation throughout the province. The Office shall work out administrative measures for financial management and basic establishment in the line of local taxation throughout the province. The Office shall prepare,review and compile financial budgets and final accounts in the line of local taxation. The Office shall also deal with appropriations of all kinds of expenses.   

  12)  Personnel Office

  The Personnel Office shall be responsible for personnel matters in relation to cadres in the line of local taxation,and work with other departments in matters in relation to institutional organization in the line of local taxation. The Office shall work out and ensure the implementation of personnel management system in the line of local taxation. The Office shall also work out and ensure the implementation of the planning for training of cadres in the line of local taxation throughout the province. 

  13)  Office for Affairs of Retired Staff

  The Office for Affairs of Retired Staff shall be responsible for affairs in relation to retired staff and provide guidance on the work in relation to retired staff in the line of local taxation throughout the province.

  The Party Committee of the Bureau shall be responsible for work in relation to Party-and-mass relationship in the Bureau and subordinate agencies. It shall ensure political adherence and promote cultural and ideological progress in the line of local taxation. Its work organs are to be set up by the Party Group of the Bureau in accordance with provisions by the CPC Sichuan Provincial Committee. It shall also include the Office for Grass-roots Work.   

  IV.  Personnel and Number of Leaders

  The Local Tax Bureau of Sichuan Province is to have 109 staff,including one Director and 4 Deputy Directors. Party secretaries are to be appointed in accordance with provisions by the CPC Sichuan Provincial Committee. The Bureau is to have one Chief Economist,one Chief Accountant,14 officials of leading roles of divisions or equivalents (including one full-time deputy secretary for the Party Committee of the Bureau or director of the Party Office of the Bureau) and 20 officials of assisting roles of divisions or equivalents.

  The Bureau is to have 3 officials under separate administration transferred from military forces.

  The Bureau is to have 6 positions for special personnel of disciplinary inspection and supervision delegated by Sichuan Provincial Commission of Disciplinary Inspection and Supervisory Department of Sichuan Province,including one Head of the Disciplinary Inspection Team (Special Commissioner for Supervision),one Director of Supervision (Deputy Head of the Disciplinary Inspection Team) and one Deputy Director of Supervision. All the above personnel shall be subject to the administration provided in the Circular of the General Office of the CPC Sichuan Provincial Committee and the General Office of Sichuan Provincial Government on Transmitting the'Opinion of Sichuan Provincial Commission of Disciplinary Inspection,Organization Department of the CPC Sichuan Provincial Committee,the Office of Institutional Establishment of Sichuan Province and Supervisory Department of Sichuan Province Concerning the Implementation of Centralized Administration on Delegated Organs of Sichuan Provincial Commission of Disciplinary Inspection and Supervisory Department of Sichuan Province'(ChuanWeiBan [2005]No. 30).

  V.     Miscellaneous

  1)            Division of Functions of Taxation Administration.

  On the basis of state authorization,the Department of Finance of Sichuan Province and the Local Tax Bureau of Sichuan Province shall together put forth suggestions on adjustment of tax rates and tax reduction and exemption. The Department of Finance shall arrange the drafting of taxation regulations and plans for taxation policy adjustment within the scope of provincial jurisdiction. The Local Tax Bureau of Sichuan Province shall draft specific taxation regulations and put forth suggestions on taxation policy adjustment within the scope of provincial jurisdiction,and after reviewing the same,the Department of Finance shall,together with the Local Tax Bureau of Sichuan Province,report the same to superior authorities and transmit the same to inferior authorities. The Local Tax Bureau of Sichuan Province shall give interpretations on collection administration and general issues of taxation administration in the implementation of laws and administrative regulations on taxation,and report the same to the Department of Finance for filing.

  2)            Provisions for the establishment,functions,and institutional organization of taxation collection subordinates,taxation inspection subordinates,non-profit-seeking institutions and local taxation agencies under provincial level shall be formulated otherwise. 

  VI.  Supplementary Provisions

  These provisions are subject to the interpretations and adjustment by the Commission of Institutional Organization of the CPC Sichuan Provincial Committee in accordance with specified procedures.

  Address: No.2,Linjiang Rd.(E),Chengdu

  Postal Code: 610021

  Tel: 85436082 (day-time)  85450796

  Fax: 85445083

 
 
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