What level is the wholly-owned subsidiary of Shaanxi Tobacco Bureau?

Department level. According to official website of Shaanxi Tobacco Bureau, the wholly-owned subsidiary of Shaanxi Tobacco Bureau is a department-level company. The State Tobacco Monopoly Bureau, referred to as the State Tobacco Bureau, was established in 1984 and co-located with China Tobacco Corporation. Unified leadership, vertical management and monopoly management system shall be implemented for China tobacco industry, and centralized and unified management shall be carried out for "people, money, materials, production, supply, sales, internal, external and trade" of the whole industry.