Legal analysis: the value-added tax belongs to the local and central governments at the ratio of 25%: 75%. Generally, 25% of the value-added tax retained in local areas is distributed according to provinces, cities, counties, towns or provinces, cities and counties, and then according to a certain ratio. The distribution ratio of different enterprises in different places is different, so you need to consult the local tax bureau for details. In general, 25% of the value-added tax retained by local governments is distributed according to provinces, cities, counties, towns or provinces, cities and counties, and then according to a certain ratio. The distribution ratio of different enterprises in different places is different. Generally speaking, provinces, prefectures and counties account for 10%, 10% and 5% respectively.

Legal basis: Provisional Regulations of the People's Republic of China on Value-added Tax

Article 1 Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with these regulations.

Article 2 VAT rate:

(1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, and the tax rate is 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%.

(4) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero.

The adjustment of tax rate is decided by the State Council.