Legal basis: Interim Provisions on Vertical Management of State Taxation Bureau System
Article 5 Under the leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the State Taxation Bureau system consists of the following institutions: (1) State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government; (two) the regional, provincial cities, autonomous prefectures and the State Taxation Bureau of the Union; (3) State Taxation Bureau of counties (cities), autonomous counties and banners. Tax collection sub-bureaus and tax offices are tax authorities directly engaged in tax collection and management. State tax bureaus at all levels shall set up tax collection branches according to administrative divisions, economic divisions or industries, and set up tax offices according to the distribution of tax sources and economic divisions.
Article 6 The establishment of institutions shall be subject to unified leadership and hierarchical management. The establishment, alteration and cancellation of the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government shall be examined by the Central Organization Establishment Committee and reported to the State Council for approval. The establishment, alteration and cancellation of the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government and the internal organs of the State Taxation Bureau of provinces, municipalities, autonomous prefectures, leagues and municipalities directly under the Central Government shall be examined and approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The establishment, alteration and cancellation of the internal organs of the State Taxation Bureau of regions, provinces, autonomous prefectures, leagues and municipalities directly under the Central Government and the State Taxation Bureau of counties (cities), autonomous counties, banners and municipalities directly under the Central Government shall be examined and approved by the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. The establishment, alteration and cancellation of the internal organs and tax offices of county (city), autonomous county and flag State Taxation Bureau shall be examined and approved by the regional, city, autonomous prefecture and Union State Taxation Bureau.