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State Administration of Taxation

State Administration of Taxation

Agency overview
Formed 1958
Jurisdiction  People's Republic of China
Headquarters Beijing
Agency executive Xiao Jie, Director of State Administration of Taxation
Parent agency State Council

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.


  • Mandates 1
  • Organization 2
    • Departments 2.1
    • Other 2.2
  • Tax classification 3
  • List of Directors 4
  • External links 5


  • Drafting tax laws and regulations; formulating detailed implementation rules for tax laws and regulations; putting forward suggestions on tax policies, and together with the Ministry of Finance, reviewing the suggestions and submitting them to the State Council; formulating implementation rules for tax policies.
  • Measuring the overall tax burden and putting forward suggestions on how to use tax for regulation purpose; formulating tax rules and procedures and supervising their implementation; providing guidance for local tax collection and administration.
  • Organizing collection and administration for central taxes, shared taxes and contributions to state-designated funds; working out revenue plans; providing interpretation for issues concerning tax collection and administration and general tax policy issues arising from the implementation of tax laws and regulations.
  • Conducting international exchange and cooperation on taxation; negotiating and applying agreements on avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital.
  • Being responsible for the administration of human resources, salary, size and expenditure of SAT local offices; appointing and supervising the work of directors and deputy directors at the provincial level of SAT offices; advising on the appointment and removal of directors of local tax service at the provincial level.
  • Facilitating education and training for tax staff at all levels to build up their professional skills and ethical standards.
  • Organizing tax theoretical research and activities to promote tax awareness among the public; serving and regulating certified tax agents and tax agencies.
  • Other mandates entrusted by the State Council.


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:

Departments Functions & Divisions
General Office consisting of Division of Secretaries, Secretariat Division, Supervisory Division, Comprehensive Research Division, News Division and Financial Division
Policy and Legislation Department consisting of Division of Comprehensive Affairs, Tax Reform Division, Legislative Division and Appeal Division
Turnover Tax Department ( in charge of the administration of VAT, Consumption Tax and Business Tax): consisting of Comprehensive Division, VAT Division, Consumption Tax Division and Business Tax Division
Income tax Administration Department (in charge of administration of Enterprise Income Tax and Individual Income Tax): consisting of Comprehensive Division, Central Enterprise Income Tax Division, Local Enterprise Income Tax Division and Individual Income Tax Division
Local Tax Department (in charge of administration of Resource Tax, City and Township Land Use Tax, City Maintenance and Construction Tax, Fixed Assets Investment Orientation Regulation Tax, Land Appreciation Tax, House Property Tax, Vehicle and Vessel Usage Tax, Stamp Tax, Slaughter Tax and Banquet Tax): consisting of Comprehensive Division, Local Tax Division I, Local Tax Division II and Local Tax Division III;
Agriculture Tax Bureau (in charge of administration of Agriculture Tax, Animal Husbandry Tax, Deed Tax and Farmland Occupation Tax): consisting of Comprehensive Division, Agriculture Tax Division I and Agriculture Tax II
International Taxation Department (Offshore Oil Tax Bureau): consisting of Comprehensive Tax Policy Division, Tax Administration Division, Anti-Tax Avoidance Division, Offshore Oil Tax Division, International Tax Treaty Division, Foreign Affairs Division and Foreign Cooperative Division;
Import and Export Tax Department ( responsible for VAT and Consumption Tax on importation and exportation ): consisting of Comprehensive Division, Import Tax Division and Export Tax Division;
Administration and Collection Department consisting of Comprehensive Division, Tax Propaganda Division, Invoice Management Division and Open Market Tax Division;
Tax Investigation Department consisting of Comprehensive Division, Procedure Division, Investigation Division I and Investigation Division II
Financial Management Department consisting of Funding Division, Infrastructure Division and Equipment Division;
Planning and Statistical Department consisting of Comprehensive Division, Planning Division, Statistical Division and Macro-Analysis Division;
Personnel Department consisting of Comprehensive Division Personnel Division for Headquarters, Personnel Division for Local Offices, Recruit Division and Grass-root Work Division; and
Supervision Bureau (representative office of Supervision Ministry):consisting of Secretariat Division, Discipline Inspection and Supervision Division and Division for Letters of Complaints.


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.

Tax classification

Category of Taxes Type of Taxes
Turnover Taxes VAT
Consumption Tax
Business Tax
Income Taxes Enterprise Income Tax
Income Tax on Enterprises With Foreign Investment and Foreign Enterprise
Individual Income Tax
Resource Taxes Resource Tax
Urban and Township Land Use Tax
Special Purpose Taxes City Maintenance and Construction Tax
Farmland Occupation Tax
Fixed Assets Investment Orientation Regulation Tax
Land Appreciation Tax
Property Taxes House Property Tax
City Real Estate Tax
Inheritance Tax
Behavioral Taxes Vehicle and Vessel Usage Tax
Vehicle and Vessel Usage Plate Tax
Stamp Tax
Deed Tax
Security Exchange Tax
Slaughter Tax
Banquet Tax
Agriculture Taxes Agriculture Tax
Animal Husbandry Tax
Customs Duties Customs Duties


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.

List of Directors

Name Chinese Name Duration in Office
Li Yu'ang (李予昂): 1949–1958
Ren Ziliang (任子良) 1961–1978
Liu Zhicheng (刘志城) 1978–1984
Jin Xin (金鑫) 1984–1995
Liu Zhongli (刘仲藜) 1994–1998
Jin Renqing (金人庆) 1998–2003
Xie Xuren (谢旭人) 2003–2007
Xiao Jie (肖捷) 2007-incumbent

External links

  • State Administration of Taxation Official website
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