The State Taxation Administration (STA; Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of China. It is under the direction of the State Council, and is responsible for the collection of taxes and enforces the state revenue laws. Previously known as State Administration of Taxation.

Mandates

Organization

The Commissioner and four Deputy Commissioners of SAT are appointed by the State Council. One Chief Economist and one Chief Accountant are also members of SAT's top leadership.

Departments

There are 14 functional departments within the Headquarters of SAT, each of which consists of several divisions (offices) as follows:

Others

Besides, some non-governmental institutions directly under the Headquarters of SAT are Education Center, Logistical Service Center, Information Technology Center, Registered Tax Agent Management Center, Tax Science Research Institute, China Taxation Magazine, China Taxation Newspaper, China Taxation Press, Yangzhou Training Center and Changchun Tax College.

Tax classification

Notes:

1. Slaughter Tax, Banquet Tax and Animal Husbandry Tax are now decentralised to the local governments for administration. Whether levying or not shall be at the discretion of the governments at provincial level for decision by taking into account the local conditions.
2. Inheritance Tax and Security Exchange Tax have not yet been legislated to date.

Policy

In 2015, the State Administration of Taxation prohibited local tax authorities from inspecting e-commerce businesses.

List of directors