Yes Due to the reform of tax collection and management, the tax office can be transformed into a tax branch. In the former tax service hall, it has the qualification of law enforcement subject, but it does not meet the needs of reform. After the reform, in order to better serve taxpayers and meet the needs of risk management process, the tax service tax sub-bureau has added some basic management items, low-risk response and simple punishment functions of the tax source management department on the basis of the original tax service office, and has the law enforcement authority given by the tax collection and management law. So the tax office can be turned into a tax sub-bureau.