Lanzhou Municipal Taxation Bureau

The principal responsibilities of the Lanzhou Municipal Taxation Bureau under the State Taxation Administration are as follows:

(1) To implement the Party's policies, principles and guidelines; strengthen the Party's comprehensive leadership; fulfil responsibilities for exercising full and rigorous governance over the Party; and oversee Party building and ideological and political development.

(2) To implement laws, regulations, rules and normative documents governing taxation, social insurance contributions and relevant non-tax revenues; formulate specific implementation measures; and organise the implementation of nationally prescribed tax preferential policies.

(3) To research and formulate medium- and long-term plans for taxation, social insurance contributions, and relevant non-tax revenues within the system; to participate in formulating budgetary targets for taxation, social insurance contributions, and relevant non-tax revenues, and to organise their implementation in accordance with the law. To be responsible for the accounting and auditing of taxation, social insurance contributions, and relevant non-tax revenues within the system. To organise and conduct revenue analysis and forecasting.

(4) To conduct tax economic analysis and tax policy impact analysis, providing decision-making references for the higher-level State Taxation Administration and the Municipal Party Committee and Municipal Government.

(5) Oversees the collection and administration of all taxes, social insurance contributions, and relevant non-tax revenues within its jurisdiction. Implements tax (and fee) source monitoring and risk management, strengthening tax administration for large enterprises and natural persons.

(6) Organises the implementation of the service system for taxes, social insurance contributions, and relevant non-tax revenues within the system. Conducts taxpayer services and tax publicity work, safeguarding the lawful rights and interests of taxpayers and contributors. Undertake administrative penalty hearings, administrative reconsideration, and administrative litigation matters concerning taxation, social insurance contributions, and relevant non-tax revenues.

(vii) Oversee international taxation and import/export tax administration within the jurisdiction; organise anti-tax avoidance investigations and process export tax rebate matters.

(viii) Organise and implement tax audits, social insurance contribution inspections, and relevant non-tax revenue inspections within the jurisdiction.

(ix) Manage special value-added tax invoices, ordinary invoices, and other types of invoices. Manage tax, social insurance contribution, and relevant non-tax revenue vouchers.

(10) Organise and implement information technology development and data governance for tax, social insurance contribution, and relevant non-tax revenue collection and administration within the system.

(11) Oversee the establishment of internal control mechanisms within the system; conduct supervision and follow-up on the implementation of major decisions by the Party Central Committee and the State Council, as well as higher-level work arrangements; organise and implement tax enforcement inspections.

(12) Oversees grassroots development and cadre team building within the system, strengthening leadership teams and reserve cadre development, while undertaking tax talent cultivation and cadre education and training. Manages performance evaluation and cadre assessment within the system.

(13) Manages institutional structure, staffing, funding, and asset administration for the system.

(14) Completes other tasks assigned by the higher-level tax bureau Party committee and the municipal Party committee and government.