党的十六届三中全会《关于完善社会主义市场经济体制若干.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 t