Tax bureaus, tax sub-bureaus, tax offices and tax offices at all levels established in accordance with the regulations of the State Council and announced to the public include the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, the Local Taxation Bureau, the State Taxation Bureau of prefectures, cities, states, local taxation bureaus, county and district state taxation bureaus, local taxation bureaus and tax offices. And inspection bureaus at all levels and foreign-related tax authorities established according to the "Deepening Tax Management Reform Plan" forwarded by the General Office of the State Council.

All the above are tax authorities, which have the right to deal with tax violations. Including the right to take administrative compulsory measures against taxpayers who violate the tax law, and transfer them to the competent authorities for criminal responsibility according to law.

Therefore, the management sub-bureau can issue a tax treatment decision.