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What is the tax collection and management organ stipulated in the tax collection and management law?
Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 14 The tax authorities mentioned in this Law refer to tax bureaus at all levels, tax sub-bureaus, tax offices and tax agencies established in accordance with the provisions of the State Council and announced to the public.

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.