The local taxation bureau is referred to as local tax for short. On 20 18, the tax system was reformed, and the provincial and sub-provincial national tax and local tax agencies were merged to assume the responsibility of tax and non-tax revenue collection and management within their respective jurisdictions.

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.

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 and enterprise income tax (domestic-funded enterprises established before June 65438+1 October12002).