China taxation system was divided into National Taxation and Local Taxation in September 1994. Led by the provincial Taxation Bureau, the municipal party committee and government, and with the support of relevant departments, Foshan Local Taxation Bureau has been sticking to the policy of socialism with Chinese characteristics. Guided by Deng Xiaoping Theory and "Three Represents", we are executing the scientific concept of development and adhere to the rule of “law, fair and civilized, efficiency”, the principle of tax administration in the new era. We had a good start in the first three years. As we focus on the policy of "Unity, Inspiration, Exploitation and Development", we never stop our effort on standardization and improvement. With the application of standardized information technology, we have upgraded the local taxation operation in terms of law enforcement, collection management and services. Our goal is to establish a comprehensive, coordinated and sustainable development concept and collect tax with a good team to provide the society with better security. Foshan Local Taxation Bureau strikes to become the vanguard of Guangdong local taxation.

[Taxes and Fees Income]

  From 1995 to 2007, the city gained a total of RMB13.9 billion of taxes and fees income. In 2007, local tax revenue reached RMB18.13 billion, an increase of nearly 14 times compared to RMB1.305 billion in 1994. The local tax revenue scale expands year over year, elevating the provincial economy construction and the social development and providing the formidable financial resource safeguard. In 2000, according to policy of Guangdong Provincial government, the local tax department took over the control of levying social insurance charges. During the later 8 years, the city levied society the insurance premium 0f RMB30.238 billion, an average growth 0f nearly 40%, leading the province in both local tax revenue and insurance premium amount. In 2007, local taxes and fees income exceeds 25 billion Yuan, totaling 26.5 billion Yuan, a breakthrough figure. In the first half of the year 2008, the local tax revenue reaches 10.9 billion, growing by 22.3% or 1.99 billion compared to the same period in last year. The fees income totals 4.89 billion Yuan, growing by 28.6% or 1.09 billion. Social insurance premium reaches 4.22 billion, growing by 30.7% or 9.9 billion.

[Collection Scope]

  At present, local Tax authorities is mainly responsible for following each local tax collection and supervisory work:①Business tax (not including the Ministry of Railways, various banks general headquarters and each insurance corporation concentrates payment business tax);②Enterprise income tax (not including Provincial bank and Foreign bank and non-bank finance enterprise income tax as well as enterprise income tax of enterprrises established from January 1, 2002) ③Individual income tax (not including savings deposit individual income tax); ④Resource tax;⑤Urban and township land use tax ;⑥Increment tax on land value; ⑦City maintenance and construction tax (not including part of Ministry of Railways, various banks general headquarters and each insurance corporation concentrates payment); ⑧Building tax (including Foreign invested companies’ and Foreign enterprises’ urban real estate tax);⑨The vehicle tax;⑩Stamp tax.

Butchery tax (our province has stopped drafts);

Banquet tax (our province postpones to begin levying taxes);

The fixed assets investment orientation regulation tax (has stopped drafts). 

  In addition, the Local Tax authorities are also responsible for the collection and management of educational surcharge and the cultural establishment construction cost. The Guangdong Provincial government stipulated that from January 1, 2000, social insurance charges collection is responsible by the local tax institution.

[Personnel Situation]

  10 administrative offices: Administration Office, Policies and Laws Section, Tax Administration Section, Fees Management Section, Taxes collection administration section, Planning and Finance Section, Information Management Section, Personnel and Education Section, Monitor Chamber, Institution Party Committee Office;

  2 subordinate Administrative unit: Examination bureau, Burreau of Chancheng District;

  2 Institution: Authority Logistics Service Center, Taxpayer Service Center;

  4 subordinate organization: Bureau of Nanhai District, Bureau of Nanhai District, Bureau of Sanshui District, Bureau of Gaoming District;

  30 basic unit sub-bureau.

[Responsibility of Bureau Leaders]

  Party group secretary, Bureau Chief Lu Yaobing: Manages the comprehensive work.

  Party group assistant deputy secretary, investigation and research personnel Li Zhaopeng: Assistance party group secretary, Bureau Chief Lu Yaobing stresses the comprehensive work, is in charge of the Policies and Laws Section, the Taxpayer Service Center, hangs the spot to relate the Local Tax Research Board, the Bureau of Shunde District.

  Member of the Party group, Deputy Chief Lin Shaoxiong: Is in charge of the Personnel and Education Section, Institution Party Committee Office, Information Management Section, hangs the spot to relate the Bureau of Chancheng District.

  Member of the Party group, Deputy Chief Wu Xingfang: Is in charge of the Tax Administration Section and the Planning and Finance Section,  hangs the spot to relate the Bureau of Sanshui District.

  Member of the Party group, Deputy Chief Li Haishan: Is in charge of the Bureau of Shunde District,  hangs the spot to relate the Bureau of Gaoming District.

  Member of the Party Group, Disciplinary inspection group leader Jiao Xianmin: Is in charge of the Monitor Chamber and the Examination bureau, hangs the spot to relate the Bureau of Nanhai District.

  Member of the Party Group, Chief economist Guan Yuanrong: Is in charge of the Administration Office and the Taxes collection administration section. Assistance Deputy Chief Lin Shaoxiong hangs the spot to relate the Bureau of Chancheng District. Assistance Deputy Chief Li Haishan hangs the spot to relate the Bureau of Gaoming District.

  Member of the Party Group, Chief accountant Qi Jinbei: Is in charge of Fees Management Section and the Authority Logistics Service Center. Assistance Disciplinary inspection group leader Jiao Xianmin hangs the spot to relate the Bureau of Nanhai District. Assistance Deputy Chief Wu Xingfang hangs the spot to relate the Bureau of Sanshui District.

[Development Project]

  In accordance to the current situation and the planning of the municipal government, our goal for the coming period is defined as: Studying and implementing the policies drawn up on the third section of the tenth conferences of the provincial party committee, the fifth section of the tenth conference of the municipal party committee and the core conference of the province bureau party; Implementing and understanding the scientific development concept thoroughly; further emancipates minds, developing innovation diligently with solid work. We must maintain a “global view” in tax collection administration and management with Guangdong characteristic and found a “Foshan Brand” of taxation and focus on tax source management and strive to build up a model team of taxation with refined management. 

  In order to explore the new mentality of Foshan local tax development, The Foshan Bureau introduces the pattern of “innovative brand & characteristic development”. We display the five districts’ respective characteristic fully, strive for becoming formidable, create the brand and  summarize the advanced experience for the local tax enterprise scientific progress. And, the Bureau of Chancheng District must take the construction of centralism collection pattern as a turning point and constructs a model district of local tax service in the city. The Bureau of Nanhai District must further explore the new pattern of human resources management of the local tax and becomes the guidance of HRM. The Bureau of Shunde District must exert self’s advantage and advances refined management of tax resources by existing base and strive to become a model of tax resources refined management. The Bueau of Sanshui District must emphasize particularly on the construction of local tax culture and strive to become a model of local tax culture construction. By the way of the experiment site area of society insurance premium entire responsibility collection, the Bureau of Gaoming District must summarize experience comprehensively and creates the brand and strive to become a model of society insurance premium collection and management.