Legal analysis: the central and local retention is different. Generally, all central enterprises are owned by the central government, and 60% of local enterprises are collected by the central national tax: 1. Value added tax; 2. Consumption tax; 3. Value-added tax, consumption tax and direct trade adjustment tax collected by the customs; 4. Enterprise income tax (central enterprise income tax, railway department income tax, bank head office, insurance company, foreign bank, local bank and non-bank financial enterprise income tax); 5. Securities transaction tax (stamp duty on securities transactions will not be levied temporarily); 6. Income tax of foreign-invested enterprises and foreign enterprise income tax and local surcharges; 7. Various taxes on the development of offshore oil resources; 8. Tax refund for export products; 9. Value-added tax and consumption tax for self-employed households and bazaars; 10. central tax and * * * tax fine income;

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.