1. turnover tax: value-added tax, consumption tax, business tax and customs duty. 2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, and personal income tax. 3. Resource tax category: resource tax and urban land use tax. 4. Specific purpose tax: urban maintenance and construction tax, farmland occupation tax, fixed assets investment direction adjustment tax (currently suspended), land value-added tax. 5. Property tax: property tax, urban real estate tax and inheritance tax (there is no legislation to levy them at present). 6. Behavior tax: vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax, securities transaction tax (there is no legislation at present), slaughter tax and banquet tax. 7. Agriculture and animal husbandry tax: agricultural tax (including agricultural specialty tax) and animal husbandry tax.

Another form of classification:

First, according to taxable object 1, turnover tax. Turnover tax is a tax levied on commodity production circulation and non-production circulation. Turnover tax is the main tax in China's tax structure. 2. Income tax. Income tax, also known as income tax, refers to a tax with various incomes as the object of taxation.

Income tax is also the main tax in China's tax structure, including corporate income tax, personal income tax and other taxes. The income tax rate of domestic and foreign-funded enterprises is unified at 25%. (The Enterprise Income Tax Law will take effect on June 65438+ 10/day, 2008.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.