1, national tax and local tax, refers to the national tax bureau system and the local tax bureau system, generally refers to the tax authorities, not for taxes.

The State Taxation Bureau system is under the vertical leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); Provincial local taxation bureaus are under the dual leadership of the provincial people's government and the People's Republic of China (PRC) State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities. Therefore, the IRS system and the local taxation bureau system belong to different functional departments of the country and generally work separately. But in some places, the IRS system and the local taxation bureau system are co-located.

2. Although the State Taxation Bureau and the Local Taxation Bureau are two relatively independent subjects of administrative law enforcement, with their own responsibilities and scope of collection and management, they are both important economic functional departments of the government and taxpayers who implement unified tax laws and regulations and face the same situation. Local state taxation bureaus and local taxation bureaus constantly strengthen coordination and cooperation, integrate administrative resources, and work together to improve the quality and efficiency of collection and management.

Second, pay taxes:

The IRS levies the following taxes:

1. VAT;

2. Consumption tax;

3. Fuel tax;

4. Vehicle purchase tax;

5. Tax refund for export products;

6. Value-added tax and consumption tax on imported products;

7. Personal income tax on savings deposit interest;

8. Income tax of local and foreign banks and non-bank financial enterprises;

9. Value-added tax and consumption tax paid by individual industrial and commercial households and markets;

10. Late fees, late fees and fines for central taxes and * * * taxes.

1 1. Securities transaction tax (stamp duty on stock exchange transactions is levied first and then levied);

12. Corporate income tax and urban maintenance and construction tax paid by the head office of railways, banks and insurance companies;

13. Value-added tax, consumption tax and income tax paid by foreign-invested enterprises and foreign enterprises in China;

14. central enterprise income tax; Income tax on joint ventures and joint-stock enterprises composed of central and local enterprises and institutions; Enterprise income tax paid by enterprises, institutions, social organizations and other organizations that have newly registered for industry and commerce and obtained licenses since 1 2002;

15. Other relevant taxes and fees levied by State Taxation Administration of The People's Republic of China as stipulated by the central government. Value-added tax, resource tax and securities transaction tax are shared by the central and local governments. * * * The tax collected by the IRS is directly transferred to the local treasury by the IRS.

Local taxes include the following taxes:

1. Local enterprise income tax that pays business tax (excluding the above-mentioned income tax of local banks, foreign banks and non-bank financial enterprises),

2. Personal income tax,

3. Urban land use tax,

4. Resource tax,

5. Urban maintenance and construction tax (excluding centralized payment by railway departments, banks and insurance companies),

6. Property tax,

7. Travel tax,

8. stamp duty,

9. Slaughter tax (10, agriculture and animal husbandry tax will be abolished on February 7, 2006)

10, agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax)

1 1, farmland occupation tax,

12, deed tax,

13, banquet tax, (expired)

14, land value-added tax.

15. Local education surcharge.

16. Business tax (excluding business tax paid centrally by railway departments, banks and insurance company headquarters)

Extended data:

The abbreviation of tax type "tax type", the main factors that constitute a tax type are tax object, taxpayer, tax item, tax rate, tax payment link, tax payment period, payment method, tax reduction and exemption and illegal treatment. At present, China's tax revenue is divided into five categories: goods and services tax, income tax, resource tax, property and behavior tax and special purpose tax.

There are *** 18 kinds of current taxes in China (from May 20 1 June1day, the "camp reform" will be fully implemented; Environmental protection tax will be implemented from 20 18 1? [ 1]? ), namely: value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel use tax, ship tonnage tax, vehicle purchase tax, customs duty, farmland occupation tax, deed tax, tobacco leaf tax and environmental protection tax.

References:

Baidu encyclopedia, national tax

Baidu encyclopedia, local tax