The inspection brigade of the tax bureau is the administrative subject, and now it is called the inspection bureau. As far as the highest State Taxation Administration of The People's Republic of China Inspection Bureau in People's Republic of China (PRC) is concerned, the tax inspection bureau has the power to enforce the law. The Bureau of Urban Administration and Law Enforcement, also known as "Urban Management", is a subordinate department managed by the people's government and belongs to the people and state institutions of China. Its duty is to rectify the phenomenon that affects the appearance of the city, such as occupying roads and setting up stalls and building indiscriminately. Urban management has the right to educate or fine illegal parties, and detain illegal items after issuing withholding certificates. After the party concerned goes to the city management office to receive education or a fine with the withholding certificate, it can ensure that future offenders can get back the withheld items.
Article 17 of the Administrative Punishment Law of the People's Republic of China stipulates that organizations authorized by laws and regulations to manage public affairs may impose administrative penalties within the scope of legal authorization.