National tax and local tax refer to the national tax bureau system and the local tax bureau system. They generally refer to tax authorities, not to tax types.

The national tax bureau system is vertically led by the State Administration of Taxation; the provincial local tax bureaus are under the dual leadership of the provincial people's government and the State Administration of Taxation; the sub-provincial local tax bureau system is vertically led by the provincial local tax authorities . Therefore, the State Taxation Bureau system and the local taxation bureau system belong to different functional departments of the country and generally work separately. However, there are also some local State Taxation Bureau systems and local taxation bureau systems that work together.

There are currently 24 types of taxes in our country. In accordance with the requirements of the fiscal tax-sharing system, the 24 tax types are divided into three types: central taxes, shared taxes between the central and local governments, and local taxes. Among them, central taxes belong to the central government, local taxes belong to local governments, and shared taxes between central and local governments belong to the central and local governments respectively after distribution.

In order to meet the requirements of the tax-sharing system, the national tax authorities are divided into the National Taxation Bureau (referred to as national tax) and local taxation bureaus (referred to as local tax), which are responsible for collecting different types of taxes. The national tax is mainly responsible for collecting central taxes and central and local shared taxes. The local tax is mainly responsible for collecting local taxes. The division of labor between them is generally divided as follows:

1. Internal Revenue Service system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax, urban construction and maintenance tax paid collectively by the railway department, bank head offices, and insurance companies, income tax paid by central enterprises, central and local enterprises and institutions Income tax paid by joint ventures and joint-stock enterprises, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, income tax paid by foreign-invested enterprises and foreign enterprises, and securities transaction tax (before the introduction of the tax, it was for securities transactions Stamp duty levied), the portion of personal income tax levied on savings deposit interest income, late payment fees, back taxes, and penalties for central taxes.

2. Local Taxation Bureau system: business tax, urban maintenance and construction tax (excluding the above-mentioned parts that are collected and managed by the National Taxation Bureau system), income tax paid by local state-owned enterprises, collective enterprises, and private enterprises, and personal income tax (excluding interest income from bank savings deposits) collected part), resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp tax, deed tax, slaughter tax, feast tax, agricultural tax, animal husbandry tax, Business taxes and local surcharges, late payment fees, back taxes and fines for local taxes.

In order to strengthen tax collection management, reduce collection costs, avoid overlapping work, simplify collection procedures, and facilitate taxpayers, under certain circumstances, the State Taxation Bureau and local taxation bureaus can entrust each other to collect certain taxes on their behalf. tax. In addition, for special circumstances, the State Administration of Taxation will make special arrangements and adjustments to the collection system of certain types of taxes.

Therefore, when taxpayers have questions about which tax system they should pay specific taxes to, they should still refer to the actual division of labor and specific requirements of the local competent national tax authorities and local tax authorities.