The tax system is the department responsible for tax collection and management in China, including the national tax bureau system and the local tax bureau system. The organizational structure of the State Taxation Bureau system is set to four levels, namely, the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau of provinces (autonomous regions and municipalities directly under the Central Government), prefectures (cities, prefectures and leagues) and counties (cities and banners). Local tax bureaus are divided into three levels according to administrative divisions, namely, provincial (autonomous region, municipality directly under the Central Government) local tax bureaus, local (city, state, league) local tax bureaus and county (city, flag) local tax bureaus.