Profit-seeking Enterprise Income Tax Division

1.Planning and supervision of profit-seeking enterprise income tax collection.

2.Auditing and control of profit-seeking enterprise income tax.

3.Registration and management of certified public bookkeepers, bookkeepers and tax return filing agents, and tax agents, and management of related professional training institutions.

4.Consultation and clarification of tax regulations related to profit-seeking enterprise income tax and certified public bookkeepers.

5.Other tax-related matters of profit-seeking enterprise income tax .

Individual Income, Estate and Gift Tax Division

1.Planning and supervision of individual income tax collection.

2.Planning and supervision of withholding and non-withholding tax categories.

3.Planning and supervision of auditing cases regarding the income from professional practice and other income.

4.Planning and supervision of individual income tax collection for overseas Chinese and foreign taxpayers.

5.Planning, auditing, and control of special investigation cases.

6.Planning and supervision of estate and gift tax collection.

7.Consultation and clarification of tax regulations related to individual income tax and estate and gift tax.

8.Other tax-related matters of individual income tax and estate and gift tax.

Sales Tax Division

1.Planning, supervision, and control of business tax collection.

2.Planning, execution, and control of securities transaction tax and futures transaction tax collection.

3.Planning, execution, and control of commodity tax, tobacco and alcohol tax, and specifically selected goods and services tax.

4.Auditing of business tax.

5.Investigation and supervision of cases related to entities issuing false Uniform Invoices.

6.Planning, investigation, and supervision of reported cases that involve tax violations and evasion.

7.Planning, investigation, and supervision of cases regarding false declaration of employment income.

8.Consultation and clarification of tax regulations related to business tax, commodity tax, tobacco and alcohol tax, securities transaction tax, futures transaction tax, and specifically selected goods and services tax.

9.Other tax-related affairs of business tax, commodity tax, tobacco and alcohol tax, securities transactions tax, futures transaction tax, and specifically selected goods and services tax.

Legal Affairs Division

1.Planning, reviewing, and control of administrative remedies and violations (Tax Collection Act, profit-seeking enterprise income tax, individual income tax, value-added and non-value-added business tax, estate and gift tax, securities transaction tax, futures transaction tax, commodity tax, tobacco and alcohol tax, specifically selected goods and services tax, etc).

2.Administrative duties regarding taxpayer rights protection matters.

3.Granting whistleblower rewards by law.

4.Consultation, clarification, and study of tax regulations.

5.Examination and determination of the applications of state compensation.

General Administrative Division

1.Compilation of the operational policies, administrative plans, and the overall operational guidelines of the Bureau.

2.Planning and control of the overall research and development affairs of the Bureau.

3.Coordination and liaison of important business.

4.Evaluation and management of tax collection performance; control and review of official documents.

5.Auditing and re-examination of selected taxation review cases.

6.Planning, execution, and supervision of the taxation services.

7.Promotion of national taxation regulations.

8.Media and public relation affairs.

Collection and Information Management Division

1.Planning and supervision administrative affairs related to national taxation collection, distribution, and refunds.

2.Planning and supervision administrative affairs related to tax arrears collection and enforcement of national taxation.

3.Operation and maintenance for the tax application system and comprehensive planning for the support system.

4.Operation and maintenance of the tax and administrative information service platform.

5.Other matters related to tax collection and information management.

Secretariat

In charge of work related to documents, archives, cashiers, and general affairs.

Personnel Office

In charge of matters related to human resource management.

Civil Service Ethics Office

In charge of matters related to civil service ethics.

Accounting and Statistics Office

In charge of budgeting, accounting, and statistics.

Investigation Office

In charge of the inspection and maintenance of tax ethics.

Individual Income Tax Section

1.Handling of filing, review, examination, and ruling on returns of individual income tax.

2.Acceptance of individual income tax returns, examination, assessment and tax collection or refund.

3.Tax returns applications for foreign taxpayers Individual Income Tax and the related reviews, auditing, collection, form issuance and license collection.

4.Compulsory assessment and tax collection of non-filing of individual income tax.

5.Processing of simplified individual income tax violation.

6.Data collection, entry and management of information of individual income tax.

Profit-seeking Enterprise Income Tax, Estate and Gift Tax Section

1.Handling of review, examination, and ruling on returns of profit-seeking enterprise income tax and estate & gift tax.

2.Compulsory assessment and tax collection of non-filing of profit-seeking enterprise income tax and estate & gift tax.

3.Processing of simplified profit-seeking enterprise income tax and estate & gift tax violation.

4.Review and punishment of simple cases of the violation of regulations concerning profit-seeking enterprise income tax and estate & gift tax.

5.Examination and investigation of withholding tax.

6.Investigation of reported cases that violate the regulations on profit-seeking enterprise income tax and estate & gift tax.

7.Data collection, entry and management of information of profit-seeking enterprise income tax violation and estate & gift tax.

8.Acceptance of simplified estate & gift tax return, examination, assessment and statement issuing.

Sales Tax Section

1.Management of registration of business tax, including, handling of reporting, correction, and management of the amendment of business registration data.

2.Tax return applications for Business Tax (including media applications) and the related review, auditing, collection, form issuance and license collection.

3.Investigation of reported cases that violate the regulations on tobacco and alcohol tax and specifically selected goods and services tax.

4.Processing of simplified business tax and specifically selected goods and services tax violation.

5.Review of commodity tax and the issuance of licenses; investigation of reported cases that violate the regulations on commodity tax.

6.Investigation of reported cases that violate the regulations on tobacco and alcohol tax.

7.Data collection, entry and management of information on business tax and specifically selected goods and services tax.

Services Section

1.General tax services.

2.Tax education and promotion.

3.Management of tax planning, tax rebates, returns and tax lien.

4.Reception of withholding tax.

5.Management of documents, files and archives.

6.Maintenance of computer equipment, log-in site operations and print-out operations.