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The tax authorities make tax enforcement decisions
Legal subjectivity:

When an administrative organ makes a decision to grant an administrative license, it shall issue and serve the license to the applicant within 10 days from the date of making the decision, or affix a label and seal of inspection, testing and quarantine. If hearing, bidding and auction are required according to law, the administrative organ shall inform the applicant in writing of the required time.

Legal objectivity:

Article 44 of the Administrative Licensing Law: When an administrative organ makes a decision to grant an administrative license, it shall issue and serve an administrative license certificate to the applicant within 10 days from the date of making the decision, or affix a label and seal of inspection, testing and quarantine. Article 45 When an administrative organ makes a decision on administrative licensing, which requires hearing, bidding, auction, inspection, inspection, quarantine, expert evaluation according to law, the time required shall not be counted within the time limit specified in this section. The administrative organ shall inform the applicant in writing of the required time.