The court is a national judicial organ, and its organizational system is: local people's courts at all levels, special people's courts and the Supreme People's Court. The trial work of people's courts at all levels and of all types is under the unified supervision of the Supreme People's Court. Local people's courts at all levels are set up according to administrative regions, and special courts are set up according to needs.

National tax is a national tax system, which is symmetrical with "local tax" and the product of a national tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 90% of China's annual fiscal revenue comes from taxes, and its status and role are becoming more and more important.

These are two different fields and cannot be compared!

Please adopt it, thank you!