Local Taxation Bureau is the abbreviation of Local Taxation Bureau. Its nature is an administrative unit. Responsible for the collection and management of taxes collected by local taxation bureaus across the province, income tax for local state-owned enterprises and funds, the settlement and settlement of income tax for collective enterprises, and the financial management of collective enterprises and private enterprises.

1. Basic functions of local taxation bureaus

Local taxation bureaus are mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local education surcharge, stamp tax, urban land use tax, real estate tax , urban real estate tax, vehicle and vessel tax, land value-added tax, resource tax, personal income tax, corporate income tax) (domestic enterprises established before January 1, 2002) collect social insurance (basic pension, basic medical care, unemployment, work-related injury, maternity insurance) , employment security fund for persons with disabilities, cultural undertaking construction fees), etc.

Specific responsibilities include:

(1) Implement national tax policies and various tax laws, regulations and rules, and study and formulate local tax collection and management implementation methods, rules and regulations .

(2) Inspect and supervise the implementation of tax laws, regulations and rules by all departments, units and local tax authorities at all levels in the province.

(3) Responsible for the collection and management of income tax and funds of provincial local tax bureaus and local state-owned enterprises, the settlement and settlement of collective enterprise income tax, and the financial management of collective enterprises and private enterprises.

(4) Responsible for summarizing and reporting tax plans, tax accounting and statistical reports to the local tax system in the province.

(5) Organize and implement the reform of tax collection and administration system, formulate tax collection and administration system and voucher management system, and inspect and supervise the implementation of the system.

(6) Manage the personnel, labor wages, organizational structure and funds of the local tax system; be responsible for the assessment, appointment and removal of cadres in the system according to the cadre management authority.

(7) Responsible for the ideological and political work, spiritual civilization construction and education and training of local tax system cadres.

(8) Organize tax theory research and publicity on tax policies and regulations.

(9) Undertake other matters assigned by the provincial party committee, provincial government, and State Administration of Taxation.

2. Historical evolution of local taxation bureaus

The emergence of local taxation bureaus is due to the implementation of a tax-sharing system in China. As a financial management system, the tax-sharing system has been widely used in Western countries. During the late Qing Dynasty, an excessive taxation system emerged in China. Implementing a tax-sharing system is a common practice in market economy countries. Market competition requires financial resources to be relatively dispersed, while macroeconomic control requires financial resources to be relatively concentrated. This relationship between centralization and decentralization is reflected in the fiscal management system, that is, the relationship between central government and local governments. Historically, all countries have encountered this problem in the development process of market economy, and after repeated discussions and practices; judging from the current situation, no matter what form market economy countries take, they generally adopt a tax-sharing system to solve it. issues of centralization and decentralization.