The tax authorities at or above the county level may collect it, but they must sign an agreement on collecting it. Article 15 of the Measures for the Administration of Regular Quota Collection of Individual Industrial and Commercial Households stipulates that tax authorities at or above the county level may entrust relevant units to collect taxes according to local actual conditions. The tax authorities and the collecting unit must sign an entrustment agreement to clarify the rights, obligations and responsibilities of both parties, and issue a certificate of entrustment to the collecting unit.