State Administration of Taxation (SAT)
| Director: | Xiao Jie |
| Deputy Directors: | Qian Guanlin Xie Xuezhi Wang Li Song Lan Feng Huimin Dong Shukui Dong Zhilin |
| Address: | 5 Yangfangdian Xilu, Haidian District, Beijing 100038 |
| Telephone: | 86-10-6341-7114 |
| Facsimile: | 86-10-6858-0964 |
| Website: | www.chinatax.gov.cn |
| Departments: | General Office; Policy & Regulation; Turnover Tax Management; Income Tax Management; Local Taxation; International Taxation Affairs; Import and Export Taxation Management; Tax Collection Management; Inspection; Financial Management; Auditing; Statistical Planning; Personnel |
- Draft laws and regulations on taxation; overseas tax collection
- Participate in research of macroeconomic policies and policy planning for local and central government tax management;
- Draft and report long-term taxation planning and annual tax revenue goals, and interpret tax laws and regulations during implementation;
- Conduct international exchanges and cooperation;
- Collect taxes on imports and exports; handle export tax rebate services
SAT formulates and administers the PRC tax regime, including income and enterprise taxes, consumption tax, value-added tax (VAT), and tax incentives for investors. SAT works jointly with the Ministry of Finance, Customs, and the State Administration of Foreign Exchange on both policy formation and implementation. SAT has achieved recent success in increasing tax collection through a clampdown on tax evasion and VAT fraud, including construction of a national information technical foundation network as part of China's "E-port" system. SAT's long-term priorities include reformulating China's tax regime to align treatment of foreign and domestic enterprises and shifting gradually from a production-based to a consumption-based VAT.
Return to PART VI: State Council Directly Administered Offices
