Legal basis: Article 9 of the Law of the People's Republic of China on the Administration of Tax Collection The tax institutions established in accordance with the provisions of the State Council and announced to the public mentioned in Article 14 of the Tax Administration Law refer to the inspection bureaus of tax bureaus below the provincial level. The Inspection Bureau specializes in investigating and handling cases of tax evasion, tax evasion, tax fraud and tax refusal. State Taxation Administration of The People's Republic of China should clearly define the responsibilities of the tax bureau and the inspection bureau to avoid overlapping responsibilities.