The national tax system belongs to the units directly under the state, and the personnel management is directly under the provinces without going through the local government. The national tax system is a five-level structure. The administrative levels corresponding to the national bureau, provincial bureau, municipal bureau, district (county) bureau and grass-roots sub-bureau are provincial and ministerial level, departmental level, division level and deputy division level (the grass-roots tax office is a stock level). Grass-roots branches are basically the lowest level, mostly in industrial parks, large and medium-sized shopping malls, and bustling industrial and commercial areas. Generally, there will be 2-3 district (county) bureaus.
Grass-roots branches are mainly responsible for tax administration, mainly dealing with taxpayers. In some economically prosperous areas, the tax authorities have a saying that "it is better to be a self-employed administrator in a branch office than a department director". Tax administrators are all cadres of grass-roots sub-bureaus, and the directors of grass-roots sub-bureaus are vassals, which are often stronger than the directors at higher levels. Shanghai national tax is still good. Wuzhong District and Kunshan City are economically developed, where the treatment and working environment are better. In the tax authorities, no matter where they are, all departments have a rotation system and will not always be in one department. Going to the grass-roots sub-bureau is a good place to exercise, although the environment is bitter. If you want to be an official, you'd better start with the city bureau. If you work hard for 20 years, you will be able to achieve the county (district) level director (from 1986, the national tax authorities only recruited people in 2004! Now more than half of the people will retire in 3-5 years), and the treatment of ordinary cadres at the grassroots level is better than that at the municipal and provincial levels. In addition to the goods and services department, the management department of large enterprises, the income tax department and the inspection bureau, the municipal and provincial levels directly deal with taxpayers, and other departments only have internal supervision and management, and there is no extra income, only wages. Grass-roots branches are in the front line, with high extra income and good welfare benefits.