The similarities between the two are: first, the management object is the same; second, the law enforcement basis is the same; third, the service purpose is the same.

The difference between them lies in social background, legal environment, means and legal authority.

The concept of tax administrator refers to the staff in the grass-roots tax authorities and their tax source management departments who are responsible for the separate and classified management of tax sources and have the responsibility of household management.

The principle of tax administrator system is the combination of family management and management, management and service, territorial management and classified management.