Is the tax bureau double or vertical?

According to the French Open, the tax bureau is a vertical leader. Does the merger of national tax and local tax abolish local tax, national tax or vertical leadership? Part of local tax revenue is transferred to local finance. After the merger of national tax and local tax agencies, the 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 the provincial people's government as the main body will be implemented.