The State Taxation Administration (STA; Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of China.

It is under the direction of the State Council, and is responsible for the collection of taxes and enforces the state revenue laws.

There are 14 functional departments within the Headquarters of SAT, each of which consists of several divisions (offices) as follows: Besides, some non-governmental institutions directly under the Headquarters of SAT are Education Center, Logistical Service Center, Information Technology Center, Registered Tax Agent Management Center, Tax Science Research Institute, China Taxation Magazine, China Taxation Newspaper, China Taxation Press, Yangzhou Training Center and Changchun Tax College.

Whether levying or not shall be at the discretion of the governments at provincial level for decision by taking into account the local conditions.

In 2015, the State Administration of Taxation prohibited local tax authorities from inspecting e-commerce businesses.