Detailed Rules for the Implementation of the Tax Collection and Administration Law of People's Republic of China (PRC) Article 9 The tax authorities established in accordance with the provisions of the State Council and announced to the public as mentioned in Article 14 of the Tax Collection and Administration Law refer to the inspection bureau of the tax bureau below the provincial level. The inspection bureau specializes in investigating cases of tax evasion, tax evasion, tax fraud and tax refusal.