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Government agency · Beijing

State Taxation Administration

国家税务总局

China's national tax administration, responsible for tax collection and administration, taxpayer services and implementation of major tax regimes.

Official website Legal Guides/Tax
Primary sources reviewed
Reviewed
Institution typeGovernment agency JurisdictionNationwide (PRC)
Institution profile / — Data-driven child-page template
01Position in the system

State Taxation Administration

China's national tax administration, responsible for tax collection and administration, taxpayer services and implementation of major tax regimes.

What it doesAdministers tax collection and enforcement, implements tax administration measures, supports taxpayer services and handles major international-tax and transfer-pricing functions.
When it mattersRelevant to CIT, VAT, IIT, withholding, transfer pricing, tax treaties, invoicing, tax audits, export refunds and tax-clearance questions.
02Jurisdiction

What this institution is designed to hear

Where this institution fits

01

Where this institution fits

Nationwide (PRC) Relevant to CIT, VAT, IIT, withholding, transfer pricing, tax treaties, invoicing, tax audits, export refunds and tax-clearance questions.

03Official resources

Filing and procedure resources

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Open official source
ResourceLanguageVersion / dateOpen
Official website
 Chinese Verify current link at publication QA
STA policies and regulations hub
 Chinese Current link
05Related legal concepts

Build the vocabulary around your research

Short, practical definitions for concepts most likely to appear alongside this institution.

01

CIT

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02

VAT

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03

IIT

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04

transfer pricing

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05

tax treaty

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06Primary sources

How this entry was source-reviewed

The review date describes when the listed primary sources were checked. It is not a guarantee that jurisdiction remains unchanged after that date.

Source reviewed
State Taxation AdministrationOfficial institutional identity, current notices and service entry points Open source
Reference boundary

This page is a research starting point.

It does not determine jurisdiction for a specific dispute. Confirm current rules, procedural status and the facts of a live matter with qualified counsel.