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Dalian State Administration of Taxation

Major duties:

1. To implement state taxation laws, and administrative rules and regulations as determined by the Dalian State Administration of Taxation (DSAT); to research and establish implementation circulars which address specific needs of the city.

2. To create tax revenue plans for the Dalian area; to collect tax revenue according to the planned targets for industrial and commercial taxes determined and issued by DSAT and to implement these plans; to use the tax leverage of the State to regulate and supervise the economy.

3. To oversee the collection and administration of various taxes in the Dalian area to be administered by the DSAT office according to regulations.

4. To supervise and examine relevant taxpaying enterprises and individual taxpayers in Dalian under the implementation of taxation laws by the State; to administer rules and regulations, and to review tax reconsideration cases in the Dalian area under the jurisdiction of the State Taxation Administration Office.

5. To organize staffing, personnel, wages and fund management within the system of DLSAT; to oversee the moral education, professional training of the staff of DLSAT and educate taxpayers concerning tax law.

6. To supervise and inspect the divisions at all levels of DLSAT and their staff members on the implementation of State taxation law, administrative rules and regulations.

7. To complete assigned tasks with competent authorities charged with higher SAT.

Dalian State Administration of Taxation is responsible for the collection and management of tax revenues such as VAT; excise tax; centralized corporate tax; local corporate tax; corporate tax of foreign invested banks and non-banking financial institutions; corporate tax of joint ventures and wholly foreign owned enterprises; corporate tax of joint operations and joint stock companies established by the subordinates of central and local companies and institutions; corporate tax of finance and insurance companies; corporate tax of domestic start-ups as of January 1, 2002; individual tax of saving interests; corporate tax of state owned enterprises established by Army; tax refund of import and export companies; the management of VAT invoices, general invoices and other invoices and certificates.