Local tax bureaus at the county level are at the level of chief clerk, deputy chief clerk and deputy chief clerk. The local tax bureaus at the regional level are respectively the director level, the director level (equivalent to the county magistrate), the deputy director level and the deputy director level (equivalent to the deputy county magistrate), which have jurisdiction over the district and county directors in personnel and finance. The director of the Provincial Local Taxation Bureau is the director-level (equivalent to the regional mayor), and is in charge of the regional local taxation bureau.

The rights of tax authorities in China mainly include the right of tax collection, the right of tax legal interpretation, the right of tax estimation, the right of entrusted tax collection, the right of tax inspection, the right of administrative punishment and the right of tax accountability. Note that the tax bureau has the right to conduct detailed inspection and audit of individual tax payment, and if there is enough evidence, it can be punished.