Legal analysis: the institutions that implement the vertical management of the country are all important departments related to the national economy and people's livelihood, including national tax, customs, finance, foreign exchange and national security organs.

Legal basis: Article 107 of the Constitution of People's Republic of China (PRC), local people's governments at or above the county level shall, within the limits of authority prescribed by law, administer the administrative work of economy, education, science, culture, health, sports, urban and rural construction, finance, civil affairs, public security, ethnic affairs, judicial administration, family planning, etc. within their respective administrative areas, issue decisions and orders, and appoint, remove, train, assess and reward and punish administrative staff.

The people's governments of townships, nationality townships and towns implement the resolutions of the people's congresses at the corresponding levels and the decisions and orders of the state administrative organs at higher levels, and manage the administrative work within their respective administrative areas.

The people's governments of provinces and municipalities directly under the Central Government decide on the establishment and regional division of townships, nationality townships and towns.

Article 108 Local people's governments at or above the county level shall lead the work of their departments and people's governments at lower levels and have the right to change or revoke inappropriate decisions of their departments and people's governments at lower levels.

Article 109 Local people's governments at or above the county level shall set up audit institutions. Local audit institutions at all levels independently exercise their power of audit supervision according to law and are responsible to the people's government at the same level and the audit institutions at the next higher level.

Article 110 Local people's governments at various levels are responsible to the people's congresses at the corresponding levels and report on their work. Local people's governments at or above the county level are responsible to the Standing Committee of the people's congress at the corresponding level and report their work when the people's congress is not in session. Local people's governments at all levels are responsible to the state administrative organs at the next higher level and report their work. The local people's governments at all levels in China are state administrative organs under the unified leadership of the State Council, and they all obey the State Council.