The object of tax autonomy is mainly the tax department, that is, the national tax authorities, which are responsible for tax collection, tax inspection and the formulation of preferential tax policies. The object of human resources and social security collection is mainly the social security department, which is often referred to as the social security department. This department is responsible for managing employees' social security contributions, social security benefits, employment and entrepreneurial support.

The purpose of tax autonomy is to ensure the accuracy and timeliness of tax revenue, prevent tax loss, and provide protection for national fiscal revenue. The purpose of collecting people's associations is to protect the rights and interests of workers, promote employment and entrepreneurship, and provide social security services.