A unit has 1 competent tax authorities. Under normal circumstances, a unit has only one competent tax authority. In China, tax authorities are divided into two levels: State Taxation Bureau and Local Taxation Bureau. The IRS is in charge of national tax, and the Local Taxation Bureau is in charge of local tax. Units should pay taxes to the corresponding tax authorities according to the local administrative divisions. If a unit has business in different areas, it needs to pay taxes to several local tax authorities at the same time, and each place may have a corresponding competent tax authority.