There are five levels of tax agencies, namely A, AA, AAA, AAAA and AAAAA. Local tax associations are responsible for the assessment and identification of A-level, AA-level and AAA-level tax agents, while China Tax Association is responsible for the assessment and identification of AAAA-level and AAAA-level tax agents. The tax agency shall take the initiative to apply to the local tax association to determine the level of the tax agency.