According to the regulations issued by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China1February 5, 1988, in order to solve the problem of grass-roots tax cadres going to the countryside to engage in tax collection and management, a subsidy of 40 cents per person per day is given. However, in recent years, prices have risen, especially food prices, and local tax authorities have reflected that the current subsidy standard for grassroots tax cadres going to the countryside is too low, requiring an appropriate increase. In order to effectively strengthen rural tax management and ensure the timely and full receipt of tax application, the subsidy standard for grassroots tax cadres going to the countryside has been raised to 1 yuan since the date of19881. Therefore, the specific standards of subsidies for tax offices going to the countryside vary from place to place, but generally some subsidies are provided to solve the living difficulties of grassroots tax cadres working in rural areas.