Beijing Local Taxation Bureau
Beijing Local Taxation Bureau has the following functions:
1. Implement national guidelines, policies, laws and regulations on local taxation and study and formulate detailed enforcement measures for the city.
2. Set local taxation plans and targets in accordance with the target set by the State Administration of Taxation and the Municipal Government, and coordinate and examine their implementation.
3. Organize the collection and management of the following taxes (fees) (excluding local taxes to be levied by state taxation authorities): business tax, corporate income tax, personal income tax, land value added tax, urban and township land use tax, urban maintenance and construction tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle license tax, slaughter tax, resources tax, fixed asset investment orientation readjustment tax, stamp tax, agricultural tax, agricultural specialty tax, contract tax, farmland use tax, banquet tax, urban collective service fees, fees for cultural development, education surcharge, fines for overdue payment of local tax and land use fees for foreign-invested enterprises.
4. Study major municipal economic policies related to taxation.
5. Inspect the enforcement of guidelines, policies, laws and regulations by tax authorities at various levels and the work of their staff.
6. Monitor tax payment within the Municipality's jurisdiction, and impose administrative penalty on those who breach tax-related laws and regulations.
7. Organize and guide campaigns to enhance public awareness of tax laws, offer advice on tax policy and deliver service to tax payers.
8. Carry out vertical administration over local taxation authorities, decide on the organization and size of local taxation authorities, manage human resources and taxation operating expenses, be in charge of education and training programs and ideological and political work, cultivate advanced culture and ethics within the taxation agencies of the local government.
Undertake other duties assigned by the Beijing Municipal Government.