Legal Analysis: Internal organs: Office (Party Committee Office), Policy and Regulation Office, Goods and Services Tax Office (Import and Export Tax Management Office), Enterprise Income Tax Office, Individual Income Tax Office, Property and Behavior Tax Office, Resources and Environmental Tax Office, Social Insurance Office, Non-tax Revenue Office, Income Planning and Accounting Office, Tax Service Office, Tax Collection and Technology Development Office, International Tax Management Office, Tax Economic Analysis Office and Financial Management Office (Equipment and Procurement) Institutions: First Taxation Bureau (Tax Service and Administration Bureau of Large Enterprises), Second Taxation Bureau, Third Taxation Bureau (Tax Big Data and Risk Administration Bureau) and Inspection Bureau.

Legal basis: Article 46 of the Plan for Deepening the Reform of the Party and State Institutions reforms the collection and management system of national tax and local tax. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.