In terms of local proportion, provinces, prefectures and counties account for 10%, 10% and 5% respectively. After the income enters the national treasury, the part divided by the local government directly stays in the corresponding provincial, prefectural and county-level treasury, so it is called "local retention", that is, the proportion (percentage) left by the local treasury.
1, VAT, 25%. After the comprehensive "reform of the camp", the division of value-added tax revenue will be adjusted on a pilot basis, with the central government sharing 50% and local governments sharing 50%.
2. Business tax shall be borne by other local governments except the central government, which is paid by the Ministry of Railways, the head office of banks and insurance companies.
3. Except the part paid by the Ministry of Railways, the head office of banks and offshore oil enterprises, the rest of the enterprise income tax accounts for 40%. 4. Personal income tax, except for personal deposit interest, which belongs to the central government, the rest accounts for 40%.
5. Resource tax, except paid by offshore oil companies, belongs to local governments.
6, urban construction tax, in addition to the Ministry of Railways, the head office of banks and insurance companies to pay part of the central government, the rest of the local governments to bear.
7. Stamp duty, 6% stamp duty on securities transactions and all other stamp duties should be returned to the local authorities.
The current local taxes mainly include: property tax, urban land use tax, vehicle and vessel use tax, urban maintenance and construction tax, stamp duty, banquet tax, slaughter tax, livestock transaction tax, market transaction tax and other taxes.
Extended data:
1. There are 24 current taxes in China. According to the requirements of fiscal tax sharing system, these 24 taxes are divided into three types according to the actual situation: central tax, central tax, local tax and local tax. Among them, the central tax belongs to the central government and the local tax belongs to the local government. After the tax-sharing system, the central government and the local government belong to the central government and the local government respectively.
2. The central and local * * * taxes include the following taxes:
(1) VAT. The central government shares 75% of the value-added tax, and local governments share 25%.
(2) Resource tax. Resource taxes are divided according to different types of resources, some of which are local revenues and offshore oil resources are central revenues.
(3) Securities transaction tax. Securities transaction tax, the central and local governments share 50% respectively.
3. The central tax refers to a tax whose legislative power, taxation power and tax use right belong to the central government, while the local tax refers to a tax whose legislative power, taxation power and tax use right belong to the local government. Tax revenue shall be put into storage, controlled and managed separately according to the management system. Central taxes are managed and controlled by the central government, while local taxes are controlled by local governments.
References:
Baidu encyclopedia-tax system
References:
Baidu Encyclopedia-Notice of the State Council on Defining the Income Tax Sharing Ratio between the Central and Local Governments