According to the query tax service and Baidu Experience Network, the local tax system belongs to local civil servants, the local tax is a provincial vertical management unit, and the national tax and customs are national civil servants. At the end of each year, the state recruits national civil servants, and in the middle of the year, local governments recruit local civil servants. The local taxation bureau, referred to as local tax for short, is an administrative unit in nature and implements the vertical leadership system of the central government, provinces, cities and counties. Therefore, the local taxation bureau belongs to civil servants.