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, the state taxation bureau system and the local taxation bureau system in some places are co-located.
There are 24 current taxes in China. According to the requirements of fiscal tax sharing system, the 24 taxes are divided into three types according to the actual situation: central tax, central and local tax, and local tax. Among them, the central tax belongs to the central government, the local tax belongs to the local government, and the central government and the local government respectively belong to the central government and the local government after tax distribution.
In order to meet the requirements of the tax sharing system, the national tax authorities are divided into the State Taxation Bureau (hereinafter referred to as the State Taxation Bureau) and the Local Taxation Bureau (hereinafter referred to as the Local Taxation Bureau), which are responsible for collecting different taxes. The national tax is mainly responsible for collecting the central tax, the central and local governments enjoy the tax, and the local tax is mainly responsible for collecting the local tax. The division of collection and management between them is generally divided as follows:
1。 State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and city maintenance construction tax paid by railway departments, head offices of banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, Income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax (stamp duty levied on securities transactions before the levy), part of personal income tax levied on interest income from savings deposits, late fees, overdue taxes and fines of central tax.
2。 Local tax bureau system: business tax, urban maintenance and construction tax (excluding the part that is collected and managed by the above-mentioned State Taxation Bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part that is levied on the interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax and slaughter.
In order to strengthen the management of tax collection, reduce the collection cost, avoid overlapping work, simplify the collection procedures and facilitate taxpayers, in some cases, the State Taxation Bureau and the Local Taxation Bureau may entrust each other to collect certain taxes. In addition, for special circumstances, State Taxation Administration of The People's Republic of China will make special arrangements and adjustments to the collection system of certain taxes.
Therefore, when taxpayers are involved in which tax system specific taxes should be paid, the actual division of labor and specific requirements of local competent national tax authorities and local tax authorities shall prevail.