关于税制改革axReform.pptVIP

关 于 税 制 改 革Tax Reform 财政部科研所 Research Institute For Fiscal Science, Ministry of Finance Current System of Taxation Tax Administrations in China Notes: 1. The SAT conducts a vertical leadership over the offices of SAT, and assists the provincial governments in a form of dual leadership over the local tax bureaus. 2. The local tax bureaus at and below provincial level are under the dual leadership of both the local governments at the same level and the local tax bureaus at higher level with the vertical leadership of the higher local tax bureaus as the predominant one. 3. By the beginning of 2004, there are in China 61 tax departments at provincial level, 30 municipal tax department at vice-provincial level, 1000 tax departments at local level (such as city, prefectures), 5,227 tax departments at county level, and 40,228 tax stations (or branches). There are 852,000 tax staffs in China, out of which 463,000 are national tax staffs and 389,000 are local tax staffs. Institutional Organizations of STA In the tax laws, regulations and methods already promulgated in China, there are 16 of them currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners: 1. Provisional Regulations of P.R.C. on VAT 2. Provisional Regulations of P.R.C. on Consumption Tax 3. Provisional Regulations of P.R.C. on Business Tax 4. Regulations of P.R.C. on Import and Export Customs Duty. 5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and Foreign Enterprises. 6. Individual income Tax Law of the P.R.C. 7. Provisional Regulations of the P.R.C. on Resources Tax. 8. Provisional Regulations Governing Urban Real estate Tax 9. Provisional Regulations of the P.R.C. on Land Appreciation Tax. 10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax. 11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate Tax. 12. Provisional Measures o