The State Administration of Taxation is a ministerial-level unit, and the director of the State Administration of Taxation is a ministerial-level official, a third-level official.

Notice of the General Office of the State Council on the issuance of the "Regulations on Functional Allocation, Internal Organizations and Staffing of the State Administration of Taxation", officially establishing the State Administration of Taxation (at the ministerial level). The State Administration of Taxation is a ministerial-level agency, followed by provinces, sub-provinces, prefecture-level cities, and counties. The corresponding administrative levels are also one level lower from high to low.

The director of the Inspection Bureau of the State Administration of Taxation is at the deputy department level, and there are also people at the principal department level. The difference between the State Administration of Taxation and the State Taxation Bureau is as follows: The State Administration of Taxation is an agency directly under the State Council in charge of taxation work. It is divided into national taxation and local taxation from the provincial (municipality) level taxation bureaus; the State Administration of Taxation is in charge of the State Taxation Bureau and local taxation. tax office. The responsibilities of the State Administration of Taxation are as follows:

1. Formulate draft tax laws and regulations and formulate implementation details; propose national tax policy recommendations, review and submit them together with the Ministry of Finance, and formulate implementation measures;

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2. Participate in the study of macroeconomic policies, the division of tax powers between the central and local governments, and propose suggestions for improving the tax-sharing system; study the overall level of tax burdens, and propose suggestions for the use of taxation means for macro-control; formulate and supervise the implementation of taxation business policies Rules and regulations; guide local tax collection and administration business;

3. Organize and implement the reform of tax collection management system; formulate collection management system; supervise and inspect the implementation of tax laws, regulations, principles and policies;

4. Organize and implement the collection and management of central tax, public tax, agricultural tax and state-designated funds; prepare long-term tax planning and annual tax revenue plan; explain collection and management and general tax issues in the implementation of tax laws and regulations ; Organize and handle specific matters such as industrial and commercial tax exemptions and agricultural tax exemptions and reductions for severe disasters;

5. Carry out international exchanges and cooperation in the field of taxation; participate in international negotiations on foreign-related taxation, and initial and implement relevant agreements and agreements;

6. Handle taxation and export tax rebates for imported and exported goods;

7. Manage personnel, labor wages, organizational establishment and funds of the State Taxation Bureau system; manage provincial-level national taxation The chief and deputy directors of the bureau and cadres at corresponding levels provide opinions on the appointment and removal of directors of provincial local tax bureaus;

8. Responsible for the education and training, ideological and political work and spiritual civilization construction of the tax team; manage directly affiliated colleges and universities;

9. Organize tax publicity and theoretical research; organize and implement the management of registered tax agents; standardize tax agency behavior;

10. Undertake other matters assigned by the State Council.

Legal basis:

Article 21 of the Civil Servant Law of the People's Republic of China The leadership positions and ranks of civil servants shall correspond to the corresponding levels. The corresponding relationship between the leadership positions, ranks and grades of civil servants shall be stipulated by the state. According to work needs and the corresponding relationship between leadership positions and ranks, the leadership positions and ranks held by civil servants can be transferred to each other or held concurrently; those who meet the prescribed qualifications can be promoted to leadership positions or ranks. The level of a civil servant is determined based on the leadership position, rank, moral performance, work performance and qualifications. Civil servants in the same leadership position and rank can be promoted in accordance with national regulations. The leadership positions, ranks and grades of civil servants are the basis for determining the salary and other benefits of civil servants.