1. If it is a national tax system, because the national tax is a regulatory unit, it can only be evaluated by the higher tax authorities.

for example, the county state taxation bureau can be selected by the municipal state taxation bureau, and so on.

2. If it is a local tax system, since the local tax is managed by both the local government and the higher tax authorities, both of them are acceptable.

for example, the county local taxation bureau can be selected by the municipal local taxation bureau and the local county government.