When opening a fishing gear shop, you mainly pay value-added tax, which is under the jurisdiction of the National Taxation Bureau.

But in addition to value-added tax, the taxes that may be involved in opening a fishing tackle shop include urban maintenance and construction tax, education surcharge, personal income tax, stamp duty, land use tax, property tax, etc. These taxes are supervised by the local tax bureau. jurisdiction, the IRS cannot exceed its authority to collect taxes on its behalf. In addition, the local tax bureau is entrusted by the local government to collect some local fees, such as embankment fees, flood control and security fees, local education surcharges, etc., so you still have to pay local taxes.

Attachment:

The collection and management scope of the National Taxation Bureau and local taxation bureaus

The items that the National Taxation Bureau is mainly responsible for collection and management include: value-added tax, consumption tax , business tax, income tax and urban maintenance and construction tax collectively paid by railways, bank head offices and insurance companies, central enterprise income tax, income tax on joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, January 1, 2002 In the future, the industrial and commercial administration departments at all levels will handle the corporate income tax of registered enterprises (opening), local and foreign banks and non-bank financial corporate income tax, offshore oil corporate income tax, resource tax, personal income tax levied on interest income from savings deposits, and securities taxes. Stamp duties levied on transactions, vehicle purchase taxes, export product tax rebates, late payment penalties from central taxes, education surcharges levied on central taxes and private tax (payments by railways, bank head offices, and insurance companies are paid to the central government library, others go to local library).

The items that local taxation bureaus are mainly responsible for collecting and managing include (excluding the local taxes that have been clearly collected by the State Taxation Bureau): business tax, corporate income tax, personal income tax, land value-added tax, urban maintenance and construction tax , vehicle and vessel tax, real estate tax, urban real estate tax, resource tax, urban land use tax, farmland occupation tax, deed tax, tobacco tax, stamp tax, fixed asset investment direction adjustment tax (suspended collection), local tax late payment penalty income, according to local Educational surcharge surcharged with business tax. In some areas, it is also responsible for the collection of social insurance premiums and other local fees.