Tax authorities are not the only administrative subject of tax collection. Because in addition to the tax authorities, the customs and financial authorities are also the main body of taxation, and they are responsible for the collection of customs duties, deed taxes and other taxes.

Customs is a state organ, which supervises and inspects all inbound and outbound commodities and articles, and collects customs duties according to regulations.

Administrative subject refers to an administrative organization that has obtained administrative authority according to law, can independently carry out administrative activities in its own name, make administrative acts that affect the rights and obligations of the relative person, and bear the legal consequences arising therefrom.