ĦĦĦAccording to the overall plan formulated by the State Council to
implement the financial system of tax division between central and
local and establish two tiers of tax agents at central and local levels,
Beijing Local Taxation Bureau was officially founded on August 15,
1994. The Bureau, directly under the municipal government, governs
local tax affairs under the direct guide of State Administration of
Taxation.
The followings are its main responsibilities:
ĦĦĦĦTo carry out National guidelines, policies,
laws, rules and regulations on local taxation, and conduct researches
to work out specific local enforcement rules.
ĦĦĦĦTo establish the local taxation plan for
the city based on the planning index of budgetary revenue defined
by the State Administration of Taxation and Municipal Government,
and take charge of its enforcement; to check the implementation
of the local tax revenue plan.
ĦĦĦĦTo organize the collection and administration of taxes (fees)
in Beijing (excluding the local taxes defined by laws to be levied
by national taxation authorities): Business Tax, Enterprise Income
Tax, Individual Income Tax, Land Appreciation Tax, Urban and Rural
Land Usage Tax, Metropolitan Maintenance and Construction Tax, Property
Tax, Urban Real Estate Tax, Vehicle and Vessel Usage Tax, Vehicle
Usage License Plate Tax, Slaughter Tax, Resource Tax, Fixed Assets
Investment Orientation Regulation Tax, Stamp Tax, Agriculture Tax,
Agricultural Specialty Tax, Deed Tax, Arable Land Use Tax, Banquet
Tax, Operating Fee of City Collective Service, Cultural Undertaking
Construction Fee, Educational Fee Supplement, Incomes from Overdue
Fine, Postponed Payment and Land Usage Fee Paid by Enterprises with
Foreign Investment. To investigate the important economic policies
concerning taxes in Beijing.
ĦĦĦĦTo supervise and check up the enforcement
of the local guidelines, policies, rules and regulations on taxes
by tax authorities and their staff in Beijing. To supervise and
check up the tax liabilities of each taxpayer in the administrative
districts of Beijing and punish those actions concerning the breach
of tax laws, rules and regulations by executive means.
ĦĦĦĦTo organize and guide the popularization
of tax laws, and offer consultation on tax policies and provide
taxation services.
ĦĦĦĦTo manage the local taxation systems in
Beijing in vertical manner. To take charge of structural establishment,
personnel management and taxation fee of the local taxation system;
and to be responsible for the educational training, ideological
and political education and the spiritual civilization construction.
ĦĦĦĦTo undertake the tasks assigned by Beijing
Municipal Government.
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