The local taxation bureau, referred to as local tax for short, is an administrative unit in nature. Local tax bureaus implement a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax system was reformed, the original tax bureaus below the provincial level were divided into the national tax bureau and the local tax bureau. Provincial local taxation bureaus are under the dual leadership of the provincial people's government and the People's Republic of China (PRC) State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities.
China's administrative levels are divided into five levels: national level, provincial and ministerial level, departmental level, county level and township level, and all levels are divided into deputies. The level of the central ministries and commissions is what we usually call "state, Ministry (province), department, department and branch". In addition to the national level, the other four levels are what we often call local four-level administrative divisions. There is no Ji Gu at the administrative level, and Ji Gu is between the metre and the clerk, which is a conventional title.
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.