Vertical leadership means that subordinate departments directly accept the command and leadership of the same type of superior departments. For example, if a county industrial and commercial bureau is not under vertical leadership, it must obey the leadership of both the government at the same level and the municipal industrial and commercial bureau at the next higher level. If it is vertical leadership, you only need to obey the leadership of the Municipal Administration for Industry and Commerce at the next higher level. At present, there are two main forms of vertical management of administrative organs in China: one is central vertical management, that is, administrative departments that implement vertical leadership system throughout the country, such as customs, finance, national tax, foreign exchange management, and national security. The other is vertical management below the provincial level, such as local taxes and land resources.