1, the treatment of national tax civil servants is generally good, which is much stronger than other public inspection laws such as the government public inspection law, and the welfare treatment is much stronger than the public inspection law of government organs, so it should belong to the elected civil servants. The income of all localities can reach the upper-middle level.

2. The IRS is an administrative unit, not a public institution (all schools and training centers under the IRS are public institutions). The State Taxation Bureau implements a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax-sharing reform was implemented, the original tax bureau was divided into the national tax bureau and the local tax bureau. The people call for the merger of the State Taxation Bureau and the Local Taxation Bureau. The State Taxation Bureau is mainly responsible for collecting central taxes and taxes enjoyed by the central and local governments, while the Local Taxation Bureau is mainly responsible for collecting local taxes (detailed division of labor is omitted). State Taxation Administration of The People's Republic of China and People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are two different concepts.