The Commissioner and four Deputy Commissioners of SAT are appointed by the State Council.
There are 14 functional departments within the Headquarters of SAT, each of which consists of several divisions (offices) as follows:
||Functions & Divisions
||consisting of Division of Secretaries, Secretariat Division, Supervisory Division, Comprehensive Research Division, News Division and Financial Division
|Policy and Legislation Department
||consisting of Division of Comprehensive Affairs, Tax Reform Division, Legislative Division and Appeal Division
|Turnover Tax Department
||( in charge of the administration of VAT, Consumption Tax and Business Tax): consisting of Comprehensive Division, VAT Division, Consumption Tax Division and Business Tax Division
|Income tax Administration Department
||(in charge of administration of Enterprise Income Tax and Individual Income Tax): consisting of Comprehensive Division, Central Enterprise Income Tax Division, Local Enterprise Income Tax Division and Individual Income Tax Division
|Local Tax Department
||(in charge of administration of Resource Tax, City and Township Land Use Tax, City Maintenance and Construction Tax, Fixed Assets Investment Orientation Regulation Tax, Land Appreciation Tax, House Property Tax, Vehicle and Vessel Usage Tax, Stamp Tax, Slaughter Tax and Banquet Tax): consisting of Comprehensive Division, Local Tax Division I, Local Tax Division II and Local Tax Division III;
|Agriculture Tax Bureau
||(in charge of administration of Agriculture Tax, Animal Husbandry Tax, Deed Tax and Farmland Occupation Tax): consisting of Comprehensive Division, Agriculture Tax Division I and Agriculture Tax II
|International Taxation Department
||(Offshore Oil Tax Bureau): consisting of Comprehensive Tax Policy Division, Tax Administration Division, Anti-Tax Avoidance Division, Offshore Oil Tax Division, International Tax Treaty Division, Foreign Affairs Division and Foreign Cooperative Division;
|Import and Export Tax Department
||( responsible for VAT and Consumption Tax on importation and exportation ): consisting of Comprehensive Division, Import Tax Division and Export Tax Division;
|Administration and Collection Department
||consisting of Comprehensive Division, Tax Propaganda Division, Invoice Management Division and Open Market Tax Division;
|Tax Investigation Department
||consisting of Comprehensive Division, Procedure Division, Investigation Division I and Investigation Division II
|Financial Management Department
||consisting of Funding Division, Infrastructure Division and Equipment Division;
|Planning and Statistical Department
||consisting of Comprehensive Division, Planning Division, Statistical Division and Macro-Analysis Division;
||consisting of Comprehensive Division Personnel Division for Headquarters, Personnel Division for Local Offices, Recruit Division and Grass-root Work Division; and
||(representative office of Supervision Ministry):consisting of Secretariat Division, Discipline Inspection and Supervision Division and Division for Letters of Complaints.
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.
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.