The National Taxation Bureau collects the following types of taxes:
1. Value-added tax;
2. Consumption tax;
3. Fuel tax;
4. Vehicle purchase tax;
5. Tax rebates for export products;
6. Value-added tax and consumption tax on imported products;
7. Personal income tax on savings deposit interest;
8. Income tax on local and foreign banks and non-bank financial companies;
9. Value-added tax and consumption tax paid by individual industrial and commercial households and markets;
10. Late payment fees, back taxes, and penalties for central taxes and government exclusive taxes. ?
11. Securities transaction tax (stamp tax on transactions on the stock exchange is levied before it is levied);
12. The business tax, income tax and urban maintenance and construction tax paid collectively by the railways, bank head offices, and insurance companies;
13. Value-added tax, consumption tax, income tax paid by foreign-invested companies and foreign companies in the country;
14. Central company income tax; income tax from joint ventures and joint-stock companies formed by the central and local enterprises and institutions; corporate income tax paid by companies, institutions, social groups and other organizations that have newly resolved industrial and commercial registration and obtained licenses after January 1, 2002 ;
15. The central government has clarified that the State Administration of Taxation is responsible for collecting other relevant taxes and fees.
Value-added tax, corporate income tax, and personal income tax are shared taxes between the central and local governments. The exclusive tax collected by the IRS is transferred directly to the local treasury by the IRS.