China implements a tax-sharing system in tax collection and management, that is, part of the tax revenue belongs to the central fiscal revenue and is collected by the national tax department; Other taxes belong to local fiscal revenue and are collected by local tax authorities.

After the establishment of an enterprise, it is necessary to register with the national tax and local tax departments respectively, because the taxes involved by enterprises (especially local enterprises) include both national tax and local tax.

National taxes to be paid by enterprises (main taxes): value-added tax, consumption tax, enterprise income tax newly registered since June 65438+1 October1,vehicle purchase tax, etc.

Local taxes to be paid by enterprises include (main taxes): business tax, enterprise income tax (excluding enterprise income tax paid by newly established enterprises since June 65438+ 10/2002), personal income tax (withholding), resource tax, urban land use tax, land value-added tax, urban maintenance and construction tax, property tax, vehicle and vessel use tax, stamp duty, etc. ?