The tax controller is the staff of the grass-roots tax authorities responsible for tax source management, tax policy propaganda, supervision and inspection.

The tax administrator is a kind of staff of the grass-roots tax authorities and their tax source management departments, and bears important responsibilities and tasks. The tax controller is responsible for the fragmentation and classification management of tax sources, that is, according to the situation of taxpayers within the jurisdiction, taxpayers are divided and classified according to certain standards, so as to better supervise and manage tax sources. Tax administrators need to publicize tax policies, popularize and explain tax policies to taxpayers, help taxpayers understand and abide by tax laws and regulations, and improve taxpayers' awareness of tax payment and compliance. Tax administrators also undertake tax advice and guidance, provide tax advice and guidance to taxpayers, and answer their questions and puzzles. The tax controller is also responsible for daily supervision and inspection, supervising whether the taxpayer's tax payment behavior is in compliance, and ensuring the fair and normal operation of tax revenue. The establishment of the tax administrator system aims to strengthen the management of tax sources, ensure that tax officials can personally contact taxpayers, understand and master taxpayers' tax sources, and avoid problems caused by insufficient information or poor management.