2. Local tax collection: urban land use tax, farmland occupation tax, land value-added tax, property tax, urban property tax, vehicle and vessel use tax, vehicle and vessel use license tax, deed tax, slaughter tax, banquet tax, agricultural tax and animal husbandry tax.
Three, the national tax and local tax * * * enjoy the collection:
1, VAT: 75% for national tax and 25% for local tax;
2. Business tax: the part paid by the Ministry of Railways, banks and insurance companies belongs to the national tax, and the rest belongs to the local tax;
3. Corporate income tax, income tax of foreign-invested enterprises and foreign enterprises: the part paid by the Ministry of Railways, the head office of banks and offshore oil enterprises belongs to the national tax, and the rest of the national tax and local tax are shared according to the ratio of 60% to 40%.
4. Personal income tax: except for the personal income tax earned from the interest on savings deposits, the share ratio is the same as that of enterprise income tax.
5. Resource tax: the part paid by offshore oil enterprises belongs to national tax, and the rest belongs to local tax.
6. Urban maintenance and construction tax: the part paid by the Ministry of Railways, banks and insurance companies belongs to the national tax, and the rest belongs to the local tax.
7. Stamp duty: 94% of stamp duty income from securities transactions belongs to national tax, and the remaining 6% and other stamp duty income belong to local tax.
Extended data:
I. National tax revenue
The national tax, also known as the central tax, is levied by the State Taxation Bureau, which is a fixed source of income for the central government and is owned by the central government. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the directly affiliated institution (ministerial level) in charge of tax work in the State Council.
In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 90% of China's annual fiscal revenue comes from taxes, and its status and role are becoming more and more important.
Second, local taxes.
Local tax is the symmetry of "central tax". Taxes collected by local governments. It belongs to the fixed budget revenue of local finance.
According to the financial management system of 1988, local taxes mainly include: urban maintenance and construction tax, slaughter tax, property tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, market transaction tax, banquet tax, etc. The basic management right of local taxes in China still belongs to the central government, and local governments can decide whether to levy or stop it within the scope of taxes determined by the central government, verify the applicable tax rates in their own regions, and formulate specific collection and management measures.
References:
National Tax-Baidu Encyclopedia
Local tax-Baidu encyclopedia