2. The Local Taxation Bureau is referred to as local tax for short, and it is an administrative unit in nature. Local tax bureaus implement a four-level vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax system was reformed, the original tax bureaus below the provincial level were divided into the national tax bureau and the local tax bureau (individual local tax bureaus and finance bureaus were co-located and called the finance bureau). Provincial local taxation bureaus are under the dual leadership of the provincial people's government and the People's Republic of China (PRC) State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities.
3. The Local Taxation Bureau is mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local education surcharge, stamp duty, urban land use tax, property tax, urban property tax, travel tax, land value-added tax, resource tax, personal income tax, enterprise income tax (1, a domestic-funded enterprise established before June 2002) and social insurance (basic pension, land value-added tax).