Personal income tax is managed and collected by the tax department. In China, State Taxation Administration of The People's Republic of China and its subordinate local tax bureaus are the main departments responsible for the management and collection of individual income tax. The tax department is responsible for formulating relevant policies, stipulating tax obligations, collecting taxes, and verifying declaration information. If you have questions about personal income tax or need to declare tax, it is recommended to consult the local tax authorities or consult relevant tax laws and regulations to obtain accurate information and guidance.