The level of the director of the local taxation bureau at the county (district) level is: the chief clerk, who belongs to a non-leadership position, so his responsibilities are slightly lower than those of the section chief, township head and mayor. If it is a regional local taxation bureau, the director level is at the level, compared with the county level.

The tax bureau is the government agency in charge of tax work. To undertake the duties of tax and non-tax revenue collection and management within its jurisdiction. In order to improve the efficiency of social insurance fund collection and management, various social insurance premiums, such as basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium, are handed over to the tax authorities for unified collection. After the merger of national tax and local tax agencies, the dual leadership management system with State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, in conjunction with provincial Party committees and governments, strengthen Party leadership in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, and improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness" to build an optimized, efficient and unified tax collection and management system.