Dalian Municipal Office, State Administration of Taxation (DLSAT) started to hang out its shingle from September 1994 and took the overall responsibility from 1995.The main tasks of DLSAT are to implement the state’s taxation laws, rules and regulations, organize the collection of central tax, the tax shared by the central and local governments, safeguard and regulate the administration of tax collection and tax investigation. It includes 13 administrative departments, 2 direct affiliated institutions, 5 institutions, in charge of 14 Tax Collection offices, and 4 Inspection Offices.