ABSTRACT
China is a unitary state with five levels of administration. There are thirty-one provincial level units (twenty-two provinces, four large cities directly under the central government, and five autonomous regions), which average over 40 million in population. Below these provinces are 335 prefectures and cities at the prefectural level; 2,142 counties, autonomous counties and cities at the county level; and a large number of townships, towns and city districts.1 Prior to the reforms of 1994, there was a single tax administration responsible for all taxes – and given the numbers of staff involved remained largely under the control of provincial governments.
