State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is an administrative unit, not a public institution (schools and training centers under State Taxation Administration of The People's Republic of China are public institutions). People's Republic of China (PRC) State Taxation Bureau implements a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax-sharing reform was implemented, the original tax bureau was divided into the national tax bureau and the local tax bureau. It is the tax authority of the country. The State Taxation Bureau is mainly responsible for collecting central taxes and taxes enjoyed by the central and local governments, while the Local Taxation Bureau is mainly responsible for collecting local taxes.