The intersection of Guide Road and Changjiang Road in Shangqiu City belongs to Suiyang District and belongs to the taxation system of Suiyang District. Therefore, the intersection of Guide Road and Changjiang Road in Shangqiu City belongs to the tax system of Suiyang District.

The tax system is an organic whole composed of tax institutions with the same tax objectives and mutual relations. From the perspective of organizational structure, a tax authority can be regarded as a tax system. It belongs to various functional departments, such as grass-roots tax collection agencies, as well as personnel, tickets, accounting, statistics, planning, etc. It is a part of the tax authorities system, and their common goal is to complete tax tasks.