State Taxation Administration (STA) (国家税务总局) | Practical Law

State Taxation Administration (STA) (国家税务总局) | Practical Law

State Taxation Administration (STA) (国家税务总局)

State Taxation Administration (STA) (国家税务总局)

Practical Law UK Glossary 5-530-5847 (Approx. 3 pages)

Glossary

State Taxation Administration (STA) (国家税务总局)

A ministry-level authority sitting directly under the State Council.
The STA is responsible for the administration of China's tax system, including:
  • Drafting tax laws, regulations and implementation rules.
  • Implementing tax policies.
  • Providing guidance for tax collection and administration.
(See STA website.)
China once employed a bifurcated tax administration with a parallel structure of state tax authority and local tax authority put in place at each provincial and local level. The 2018 massive government institutional reform has abolished this approach by integrating the state and local taxation bureaus under the STA, making it the chief regulator tax authority with support from local governments. The integrated tax offices will be responsible for collecting all types of taxes and non-tax revenues. For more information, see Practice note, Understanding the 2018 government institutional reform: China: Tax administration.