There are 70 State Taxation Bureaus and Local Taxation Bureaus in provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (such as Dalian, Qingdao, Ningbo, Xiamen, Shenzhen, etc.) (except for Shanghai, where the national tax is/kloc-0, and Tibet, where there is only national tax but no local tax, the rest are 1 national tax 1 national tax.