1, the State Administration of Taxation is under the vertical leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); Provincial and municipal local taxation bureaus are under the dual leadership of the General Administration and the provincial and municipal governments, and local taxation bureaus below the provincial and municipal levels are under the vertical leadership of provincial and municipal local taxation bureaus.

2. The responsible taxes are different. The IRS is responsible for: value-added tax, consumption tax, enterprise income tax and vehicle purchase tax; Local tax bureaus are responsible for business tax, personal income tax, resource tax, enterprise income tax, property tax, land tax, stamp duty, travel tax, urban construction tax, farmland occupation tax, deed tax and land value-added tax.

3. People have different identities. State taxation bureau cadres belong to national civil servants, and local taxation bureau cadres belong to local civil servants.

4. Contact information: The Tax Administration Law stipulates: Article 10 The State Taxation Bureau and the Local Taxation Bureau use the same code for the tax registration of the same taxpayer and share information.

State Taxation Administration of The People's Republic of China:

1. The IRS is an administrative unit, not a public institution (all schools and training centers under the IRS are public institutions). The State Taxation Bureau implements a vertical leadership system at the central, provincial, municipal and county levels.

2. 1994 When the tax-sharing reform was implemented, the original tax bureau was divided into the State Taxation Bureau and the Local Taxation Bureau. The people call for the merger of the State Taxation Bureau and the Local Taxation Bureau.

3. The State Taxation Bureau is mainly responsible for collecting central taxes and taxes enjoyed by the central and local governments, while the Local Taxation Bureau is mainly responsible for collecting local taxes (detailed division of labor is omitted). State Taxation Administration of The People's Republic of China and People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are two different concepts.