1. What are the national tax and local tax respectively?
1. National tax is a national tax system that is symmetrical with local tax, and it is the product of a country's tax-sharing system. Although the State Taxation Bureau and the Local Taxation Bureau are two relatively independent subjects of administrative law enforcement, each with its own responsibilities and scope of collection and management, they are both important economic functional departments of the government, implementing unified tax laws and regulations and facing taxpayers.
2. Local taxes are local taxes, the symmetry of central taxes, the taxes collected by local governments, and the fixed budget revenue of local finance. The basic management right of local taxes in China still belongs to the central government. Local governments can decide to collect and stop collecting taxes within the scope of taxes determined by the central government, verify the application in their own areas, and formulate specific measures for collection and management. 、
Second, what is the difference between national tax and local tax?
National tax and local tax refer to the national tax bureau system and the local tax bureau system, generally referring to the tax authorities, not to taxes. The State Taxation Bureau system and the Local Taxation Bureau system belong to different functional departments of the country and generally work separately. However, in some places, the state taxation bureau system and the local taxation bureau system are co-located. In order to meet the requirements of tax sharing system, national tax and local tax are responsible for collecting different taxes respectively. National taxes are mainly responsible for collecting central taxes and * * * enjoy taxes between central and local governments, while local taxes are mainly responsible for collecting local taxes. The specific division of collection and management is as follows.
1.IRS system: consumption tax, vehicle purchase tax, business tax, income tax, urban maintenance and construction tax paid by railway departments, bank head offices and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of enterprises and institutions affiliated with the central and local governments, income tax paid by local banks and non-bank financial enterprises, and income tax and resource tax paid by oil enterprises. Income tax of foreign enterprises and foreign enterprises, transaction tax (stamp duty levied on transactions before introduction), part of personal income tax, late fees, additional taxes and central tax fines levied on interest income of savings deposits.
2. Local tax bureau system: business tax, urban maintenance and construction tax (excluding the above-mentioned part collected and managed by the State Taxation Bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part collected from the interest income of bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty and deed tax.
In order to strengthen the management of tax collection, reduce the collection cost, avoid duplication of 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 some taxes.
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