The functions of the Inland Revenue Department:
1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures. Responsible for the interpretation of tax collection and management and general tax issues in the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards;
2. To be responsible for organizing the implementation of the collection and management of central tax, tax and funds (fees) stipulated by laws and regulations, and strive for all receivables;
3. Participate in the study of macroeconomic policies, the division of tax power between central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax burden, and put forward suggestions on macro-control by means of taxation;
4. Responsible for organizing the implementation of the reform of tax collection management system, drafting draft laws and regulations on tax collection management and formulating detailed rules for implementation, formulating tax business and tax collection management rules and regulations and supervising their implementation, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local tax work;
5, responsible for planning and organizing the implementation of tax service system construction, formulate tax service management system, standardize tax service behavior, formulate and supervise the implementation of taxpayer rights protection system, protect the legitimate rights and interests of taxpayers, fulfill the obligation of providing convenient, high-quality and efficient tax service, organize the implementation of tax publicity, formulate management policies for registered tax agents and supervise the implementation;
6. Organize the implementation of classified management and professional services for taxpayers, and organize the implementation of tax service and tax source management for large enterprises;
7, responsible for the preparation of long-term tax revenue planning and annual plans, to carry out tax source investigation, strengthen the analysis and forecast of tax revenue, organize tax relief and other specific matters;
8, responsible for the development of tax management information system, formulate long-term planning of tax management information construction, organize the implementation of golden tax project construction.
Legal basis: Article 6 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.