Value-added tax, consumption tax and vehicle purchase tax-national tax
Business tax, personal income tax, etc. -Local taxes
Corporate income tax-national tax and local tax.
For more information, please refer to the following documents:
Division of national tax jurisdiction
1994 implements the tax sharing system, and establishes the State Taxation Bureau and the Local Taxation Bureau, which are respectively responsible for collecting different taxes. National tax is mainly responsible for collecting central tax, central tax and local tax, while local tax is mainly responsible for collecting local tax.
The main taxes collected by the State Taxation Bureau are: value-added tax, consumption tax, vehicle purchase tax, financial enterprise income tax, foreign-invested enterprises and foreign enterprises income tax, some domestic-funded enterprises income tax, personal income tax on savings deposit interest, etc.
Taxes collected by the Local Taxation Bureau mainly include business tax, income tax of some domestic-funded enterprises, personal income tax, resource tax, urban land use tax, land value-added tax, property tax, urban maintenance and construction tax, travel tax, stamp duty, deed tax, farmland occupation tax and other local surcharges.
After June 65438+1 October1in 2009, the scope of enterprise income tax collection and management that meets the criteria for the identification of newly established enterprises is divided as follows:
Among the new corporate income tax payers since 2009, the corporate income tax of enterprises that should pay value-added tax is managed by State Taxation Administration of The People's Republic of China; The enterprise income tax subject to business tax shall be managed by the local taxation bureau.
At the same time, the scope of income tax collection and management of the following new enterprises shall be implemented in accordance with the following provisions:
(1) The enterprise income tax of enterprises whose total enterprise income tax is the central income and enterprises that pay business tax at the State Taxation Bureau shall be managed by the State Taxation Bureau.
(2) The enterprise income tax of banks (credit cooperatives) and insurance companies shall be managed by the State Taxation Bureau, and the enterprise income tax of other financial enterprises except the above provisions shall be managed by the local taxation bureau.
(3) The enterprise income tax of foreign-invested enterprises and resident representative offices of foreign enterprises is still managed by the State Taxation Bureau.
(4) Cross-regional consolidated tax payment enterprises have been established before the end of 2008, and the enterprise income tax collection and management departments with newly established branches since 2009 should be consistent with the head office; Since 2009, the head office should divide the tax collection and management ownership according to the principle defined in the Basic Provisions for newly added enterprises that operate and pay taxes in a consolidated way across regions, and the enterprise income tax management departments of its branches should also be consistent with those of the head office.
(five) enterprises exempted from turnover tax according to the tax law shall determine the ownership of enterprise income tax collection and management according to the types of turnover tax exempted; The enterprise income tax of an enterprise that pays neither value-added tax nor business tax shall be temporarily managed by the local taxation bureau.
(six) enterprises that pay both value-added tax and business tax shall, in principle, determine the ownership of collection and management according to the turnover tax categories that should be paid for their main business when they declare themselves at the time of tax registration; If the main business of an enterprise cannot be determined at the time of tax registration, the first business indicated in the industrial and commercial registration shall prevail; Once confirmed, it will not be adjusted in principle.
New enterprises since 2009 refer to enterprises established according to the following two standards:
First, in accordance with the laws, regulations and relevant provisions of the state, the establishment registration shall be handled in the administrative department for industry and commerce, and the newly registered enterprise shall be established. Second, the cumulative contribution of non-monetary assets such as fixed assets and intangible assets in the actual contribution of equity investors (shareholders or other equity investors) of newly established enterprises shall generally not exceed 25% of the registered capital of newly established enterprises. Among them, the registered capital of the new enterprise is the paid-in capital or share capital registered by the enterprise in the administrative department for industry and commerce. Non-monetary assets include fixed assets such as buildings, machinery and equipment, and intangible assets such as patents, trademarks and non-patented technologies.
The enterprise income tax newly registered after June 5438+1 October12009, which does not meet the criteria for the recognition of newly established enterprises, shall be determined according to the proportion of equity investors (including monetary and non-monetary contributions) in the registered capital of the enterprise. That is, for enterprises that have registered for establishment but do not meet the standards for newly established enterprises, if the investment ratio of enterprises managed by the former State Taxation Bureau is higher than that of enterprises managed by the local taxation bureau, the enterprise income tax shall be collected and managed by the local State Taxation Bureau; On the contrary, the local tax bureau where the enterprise is located is responsible for the collection and management; If the investment ratio of enterprises managed by the State Taxation Bureau is equal to that of enterprises managed by the local taxation bureau, the local taxation bureau where the enterprise is located shall be responsible for the collection and management. If all the equity investors of the enterprise are natural persons, the local taxation bureau where the enterprise is located shall be responsible for the collection and management. A newly established branch of an existing enterprise without legal person status shall not be regarded as a new enterprise, regardless of the proportion of its monetary contribution, and its income tax collection and management organ shall be determined as the competent tax authority of the existing enterprise.