National tax and local tax should get a certificate, and then collect taxes at the same time. In State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), in order to reduce the burden on taxpayers and change the problem that a taxpayer has two taxpayer identification numbers in the past, a taxpayer is required to have a certificate in the national tax and local tax office. At the same time, the taxation of national tax and local tax is not repeated taxation, but should be levied separately by national tax and local tax according to the provisions of the tax law. In the past, two certificates only collected taxes that should be collected by national tax and local tax respectively. It is absolutely impossible for national tax and local tax to collect the same tax at the same time.

The management of the two tax bureaus is not very complicated. If the national tax and local tax have no certificates, they will also collect the tax they should collect. Then there is indeed a certificate for national tax and local tax, which only collects the tax they should collect.