State Administration of Taxation
| 国家税务总局 | |
| Agency overview | |
|---|---|
| Formed | 1958 |
| Jurisdiction |
 People's Republic of China
|
| Headquarters | Beijing |
| Agency executive |
|
| Parent agency | State Council |
| Website | http://www.chinatax.gov.cn |
The State Administration of Taxation (SAT, Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of China. It is under the direction of the State Council, and is responsible for the collection of taxes and enforces the state revenue laws.
The Commissioner and four Deputy Commissioners of SAT are appointed by the State Council.
One Chief Economist and one Chief Accountant are also members of the top leadership of the SAT.
There are 14 functional departments within the Headquarters of SAT, each of which consists of several divisions (offices) as follows:
Besides, some non-governmental institutions directly under the Headquarters of SAT are Education Center, Logistical Service Center, Information Technology Center, Registered Tax Agent Management Center, Tax Science Research Institute, China Taxation Magazine, China Taxation Newspaper, China Taxation Press, Yangzhou Training Center and Changchun Tax College.
Notes:
1. Slaughter Tax, Banquet Tax and Animal Husbandry Tax are now decentralised to the local governments for administration. Whether levying or not shall be at the discretion of the governments at provincial level for decision by taking into account the local conditions.
2. Inheritance Tax and Security Exchange Tax have not yet been legislated to date.
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