1, concept.

(1) the national tax, also known as the central tax, is levied by the State Taxation Bureau system, 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 is the directly affiliated institution (ministerial level) in charge of tax work in the State Council.

② Symmetry of local tax and central tax. A type of tax levied, managed and controlled by a local government of a country. It is classified according to the right of tax collection and management and the right of income control. Local taxes are taxes that belong to local fixed fiscal revenue and are managed and used by local governments.

2, including content.

① National tax: value-added tax, consumption tax, enterprise income tax (domestic enterprises established after 2002 1 month 1 day), foreign-invested enterprises and foreign enterprise income tax. ?

② Local taxes: business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, property tax, urban real estate tax, travel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax (domestic-funded enterprises established before 2002 1 month 1 day), and

Second, an enterprise must pay both national tax and local tax.

Extended data:

Organizational functions of national tax:

National tax, also known as central tax, is collected by the State Taxation Bureau, which is a fixed source of revenue for the central government and owned by the central government. State Taxation Administration of The People's Republic of China 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 position and role are becoming more and more important.

The items that the national tax system is mainly responsible for collecting and managing are: value-added tax, consumption tax, enterprise income tax and urban maintenance and construction tax paid by railways, head offices of banks and insurance companies, central enterprise income tax, income tax of joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, After 2002 1 month 1 day, the enterprise income tax for the establishment (opening) of registered enterprises, the income tax for local and foreign banks and non-bank financial enterprises, the income tax for offshore oil enterprises, the resource tax, the personal income tax levied on the interest income from savings deposits, the stamp duty levied on securities transactions, the vehicle purchase tax, the tax refund for export products and the overdue fine income from the central tax shall be subject to the central tax.

The relationship between national tax and local tax:

National tax and local tax refer to the national tax bureau system and the local tax bureau system, generally referring to the tax authorities, not to taxes. The State Taxation Bureau system is led vertically by State Taxation Administration of The People's Republic of China; The provincial local taxation bureaus are under the dual leadership of the provincial people's government and State Taxation Administration of The People's Republic of China, and the local taxation bureaus below the provincial level are under the vertical leadership of the provincial local taxation authorities. Therefore, the State Taxation Bureau system and the Local Taxation Bureau system belong to different functional departments of the country and generally work separately. However, in some places, the State Taxation Bureau system and the Local Taxation Bureau system are co-located.

Although the State Taxation Bureau and the Local Taxation Bureau are two relatively independent subjects of administrative law enforcement, with their own responsibilities and scope of collection and management, they are both important economic functional departments of the government, and they are taxpayers who implement unified tax laws and regulations and face the same situation. Local state taxation bureaus and local taxation bureaus constantly strengthen coordination and cooperation, integrate administrative resources, and work together to improve the quality and efficiency of collection and management. Establish a joint meeting system, exchange information in a timely manner, and coordinate and solve problems encountered in the work. Establish an information exchange system, exchange data and information regularly, and realize information sharing. Strengthen the cooperation of daily tax collection and management, and do a good job in providing services and management to taxpayers by jointly applying for tax registration certificates, jointly verifying the tax amount of individual industrial and commercial households, jointly evaluating tax credit rating, jointly organizing tax publicity, tax consultation and guidance, jointly announcing the unpaid taxes of the same taxpayer, jointly implementing tax inspection, and strengthening communication and coordination in tax policy implementation.

References:

Baidu encyclopedia-national tax