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What level is the tax director of county-level cities?
The post of Commissioner of Taxation is at the ministerial level.

The director of the county-level city tax bureau is a section chief. County-level city tax bureau is a component of county-level administrative organs, responsible for the management of county-level city tax affairs. The county-level city tax director is the highest leader of the department, responsible for formulating and implementing tax policies, supervising and guiding tax work, and handling tax disputes.