What criteria are used to establish tax authorities? For example, at the national and local level, a city is divided into southeast, northwest and northwest offices. What are the differences between local tax and national tax?

Tax authorities are established according to government administrative regions.

The state and local governments share taxes. 75% of the value-added tax revenue of the state tax department goes to the central government and 25% goes to local governments (including city, county and township-level finance); 60% of the corporate income tax goes to the central government and 40% Return to place. All tax revenue of the local tax department belongs to the local finance.

Local tax and national tax are divided according to tax types. Mainly turnover tax, the national tax is responsible for value-added tax, and the local tax is responsible for business tax.