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Do ordinary enterprises handle tax matters and pay taxes in the municipal tax bureau or the district tax bureau? What are the functions of the municipal and district tax bureaus?
1. General enterprises handle tax matters and pay taxes at the county (district) tax bureau.

2. The main function of the Municipal Taxation Bureau is to manage the tax bureaus at lower levels. Other less businesses, such as export tax rebates, are placed in the municipal bureau.

Personal opinion, for reference only.