From the tax point of view:

1. Local taxes such as education surcharge and urban construction tax are collected by local taxes and fully invested in local finance.

2. Central taxes such as consumption tax and vehicle purchase tax are collected by the national tax and deposited in the central treasury in full.

3, * * tax, although levied by the national tax, but the local and central according to the provisions of the proportion of division, such as value-added tax 75% in the central treasury, 25% in the local finance. So your understanding is wrong.

The biggest tax in China is value-added tax, which is enjoyed by local and central governments.

Moreover, at a deeper level, after the state tax revenue is turned over to the central government, it is paid by the state finance and distributed to different places for the second time. Therefore, the taxes turned over to the central government are not all central, but actually local. For example, in western regions and areas with financial difficulties, the amount of central transfer payment is often more than the tax paid by local national tax to the central government.

The first answer above is correct, which lists the division of tax rights of various taxes. Several other answers are wrong.

I hope you can understand.

Please print out the national tax and local tax report for later use. Do I need to submit copies of national tax and local tax? No, this is better. If so, when will it be handed in? Thank you. After the declaration, you need to print it out and submit a copy of the national tax within the declaration period.

"Local tax income" refers to local tax or local tax and national tax? "Local tax revenue" is the tax collected by the tax authorities and distributed to local revenue according to the national budget level. It may be the value-added tax and enterprise income tax collected by the IRS, or the tax collected by the local taxation bureau.

Does the national tax need to be collected locally and then transferred to the state? There are three kinds of taxes: 1, national tax collection; 2. Local tax collection; 3, national tax and local tax * * * enjoy collection.

1. National tax collection: consumption tax (including the part collected by the customs in the import link), vehicle purchase tax, customs duties and import value-added tax collected by the customs.

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.

How are national tax and local tax defined? Is the national tax responsible for collecting the central tax and the central local tax, and the local tax only collects the local tax? The national tax is responsible for collecting the central tax and the central local tax, while the local tax only collects the local tax. That's right.

Personal income tax other than deposit interest tax is either a separate account or a local tax. It was collected by the local authorities.

My grocery store has been taxed, but the local tax bureau says it must be taxed. I would like to ask, is the local tax required according to the national tax? Thank you. You pay VAT in the national tax. According to 3% of your business income (excluding tax, the same below), you may be self-employed and small in scale. Usually you will be given a fixed number every month, and you can pay according to the number. If your business income does not reach the threshold (it varies from place to place, usually 5,000 yuan/month), you will be exempted from VAT.

Urban construction tax (7% or 5% value-added tax), education surcharge (3% value-added tax) and personal income tax are levied on local taxes on a monthly basis (the calculation is complicated and generally fixed). Pay stamp duty, property tax, travel tax, etc.

Those who fail to reach the threshold may not pay value-added tax, and shall be exempted from construction tax and education surcharge, but shall not be exempted from personal income tax.

Is the national tax or local tax paid less? The tax rate of the general VAT taxpayer is generally 17%, and the national tax payment multiplied by 12% (Jinan) is the local tax.

How to pay national tax and local tax For self-employed individuals who can't set up accounts, most localities adopt the practice of paying individual tax in a fixed amount. The monthly tax payable is determined according to your business area, business location, business income and comparison with the same industry. If the approved tax payable is not approved, it can be re-approved by the tax office. In some areas, the national tax and local tax charge half of the fixed tax. That is, how much the national tax pays and how much the local tax pays.

The question of paying national tax and local tax depends on what project you are running!

For small-scale taxpayers, what statements and time should be submitted at the end of the year?

National tax: value-added tax, enterprise income tax.

Local tax: urban maintenance and construction tax, education surcharge, stamp duty, property tax, vehicle and vessel use tax, personal income tax, etc.

Second, what statements should I submit?

Submit the corresponding tax returns and schedules, and attach the income tax accounting statements.

Third, delivery time.

1, and pay value-added tax, urban maintenance and construction tax and education surcharge within 0/5 days of the following month.

2. If stamp duty is paid in a consolidated manner, it shall be calculated and paid in a consolidated manner according to the time limit specified by the tax authorities (the longest time shall not exceed 1 month). For example, when the relevant documents are issued or obtained, there will be tax obligations, and the decal will apply for sales by itself.

3. Property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Generally collected once every quarter or half a year.

4 urban land use tax is calculated on an annual basis and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Generally, all localities pay monthly, quarterly or semi-annual or 1 year in different periods.

5. Personal income tax on wages and salaries withheld and remitted shall be levied monthly and paid within 7 days of the following month.

Individual income tax of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should declare advance payment within 7 days of the following month, and make final settlement within 3 months after the end of the year.

6. If it is a legal person enterprise, it needs to pay enterprise income tax. Enterprise income tax shall be paid in advance monthly or quarterly. Pay taxes in advance within 15 days after the end of the month or quarter. Within 5 months after the end of the year, the tax refund shall be settled.