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Is the local taxation bureau a civil servant?
The local taxation bureau, referred to as local tax for short, is an administrative unit in nature. Local tax bureaus implement a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax system was reformed, the original tax bureaus below the provincial level were divided into the national tax bureau and the local tax bureau (individual local tax bureaus and finance bureaus were co-located and called the finance bureau). 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.
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