What organization is the highest tax authority in China?

China’s highest tax authority is The State Administration of Taxation (SAT), who sits directly below the State Council.  Given its position, the SAT handles a multitude of tasks.  It oversees the country’s tax system, drafts national tax regulations, and aids the Ministry of Finance (MOF) in developing national tax and economic policies.  Along with these tasks, the SAT is also responsible for the collection and administration of taxes required by the central government.