Tax uniform epaulettes No.3 and No.4 are used for the following purposes:

1 No.3 epaulettes are special epaulettes worn by the staff of the directly affiliated unit in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which are mainly used to indicate the identity and job grade of the staff of the directly affiliated unit.

The No.2 and No.4 epaulettes are special epaulettes worn by the staff of the local tax authorities in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which are mainly used to indicate the identity and job rank of the staff of the local tax authorities.