Value-added tax is * * * tax, and business tax is exclusive to local governments.
1. The taxes and items collected by the State Administration of Taxation are 14:
(1) VAT; (2) consumption tax; (3) central enterprise income tax; (4) Income tax on joint-stock enterprises established by the central and local governments; (5) Income tax of banks and non-bank financial enterprises; (6) Income tax and resource tax paid by offshore oil enterprises; (seven) business tax, income tax and urban construction tax paid by the railway, finance and insurance industries; (8) Stamp duty on securities transactions. (9) Income tax on foreign-invested enterprises and foreign enterprises; (10) interest income tax; (1 1) vehicle purchase tax; (12) education surcharge levied by central tax and * * * tax; (13) Export tax rebate; (14) Trade and personal income tax.
2. There are 22 taxes and items collected by the Local Taxation Bureau:
(1) business tax; (2) personal income tax; (3) Local enterprise income tax; (4) resource tax; (5) property tax; (6) Urban real estate tax; (7) Urban land use tax; (8) Farmland occupation tax; (9) Vehicle and vessel use tax; (10) Vehicle and vessel license tax; (1 1) urban maintenance and construction tax; (12) stamp duty; (13) Adjustment tax on investment direction of fixed assets; (14) deed tax; (15) Slaughter tax; (16) catering tax; (17) Land value-added tax; (18) agricultural tax; (19) agricultural specialty tax; (20) Animal husbandry tax; (2 1) education surcharge levied according to local tax; (22) Trade and personal taxation.
3. There are 6 taxes and items collected by the financial department:
(1) agricultural tax; (2) Agricultural specialty tax; (3) animal husbandry tax; (4) agricultural (animal husbandry) industry tax surcharge; (5) Farmland occupation tax; (6) deed tax.
4. There are four kinds of taxes collected by the customs:
(1) tariff; (2) Ship tonnage tax; (3) Import value-added tax and consumption tax; (4) Import duties on luggage and postal articles.
What tax should I pay to the IRS? What tax should I pay to the local taxation bureau? As for the tax basis (such as sales, income, etc. ) and the applicable tax rate (or collection rate) of various taxes are different according to the provisions of the tax law and the actual situation. As for you, generally, after tax registration, the competent tax authorities will verify the tax types, tax methods, tax rates or collection rates that should be paid for you, and you should calculate and pay all kinds of taxes on this basis.
What's 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 tax authorities, not taxes.
The State Taxation Bureau system is under the vertical leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); Provincial local taxation bureaus are under the dual leadership of People's Republic of China (PRC) Provincial People's State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities. Therefore, the IRS system and the local taxation bureau system belong to different functional departments of the country and generally work separately. However, in some places, the IRS system and the local taxation bureau system are co-located.
There are 24 current taxes in China. According to the requirements of fiscal tax sharing system, 24 taxes are divided into three types according to the actual situation: central tax, central tax, local tax and local tax. Among them, the central tax belongs to the central government and the local tax belongs to the local government. After the tax-sharing system, the central government and the local government belong to the central government and the local government respectively.
In order to meet the requirements of the tax-sharing system, the state 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 central taxes, while the central and local governments enjoy tax revenue, while the local tax is mainly responsible for collecting local taxes. The division of labor between them is generally divided into the following categories:
1。 State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and urban maintenance and construction tax paid by railway departments, 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 collection), part of personal income tax, late payment fee, late payment fee and central tax penalty levied on interest income of savings deposits.
2。 Local tax bureau system: business tax, urban maintenance and construction tax (excluding the part collected and managed by the above-mentioned national tax bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part collected on 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 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, People's Republic of China (PRC) will make special arrangements and adjustments to the collection system of certain taxes.
Therefore, when it comes to which specific tax system taxpayers should pay, the actual division of labor and specific requirements of the local competent national tax authorities and local tax authorities shall prevail.
After the business tax is changed to value-added tax, regardless of whether the enterprise declares and pays taxes to the local tax bureau or the State Taxation Bureau, the business tax is changed to value-added tax in the national tax, and the additional tax of value-added tax is still in the place where the local tax is declared and the income tax is declared or extended before.
At present, the IRS is mainly responsible for collecting value-added tax, consumption tax, enterprise income tax and vehicle purchase tax. The Local Taxation Bureau is responsible for collecting urban construction tax, stamp duty, enterprise income tax (some old enterprises), personal income tax, travel tax, land value-added tax, education surcharge, local education surcharge and other local taxes and fees.
Is the restaurant business tax paid in the IRS or the local tax bureau, or is it paid in the local tax?
Why should I go to the IRS to certify that the input tax of VAT invoices can be deducted from the output tax? If the fake invoices can be deducted, the national tax revenue will lose a lot.
When the tax bureau finds out that the company has received a fake invoice, it will pay a double fine in addition to paying the tax, and if the circumstances are serious, it will be investigated for legal responsibility.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Financial enterprises pay business tax at the State Taxation Bureau or the Local Taxation Bureau. The business tax, income tax and urban maintenance and construction tax paid by the head offices of banks and insurance companies shall be managed by the State Taxation Bureau.
What taxes should I pay for issuing special VAT invoices on behalf of the IRS? If a small-scale taxpayer needs to issue an invoice in the national tax hall, in addition to paying 3% value-added tax, he should also pay three additional taxes of value-added tax (urban construction tax, education surcharge and local education surcharge) on the spot, totaling 12% value-added tax.
Individuals who apply for special VAT tickets (house rental) are required to pay the tax rate of 65438+ 00% of the tax-free amount in the invoice.
Please refer to
Because the local tax lease is not paid, can the IRS stamp the VAT invoice instead of the local tax bureau? If the local tax lease tax is not paid, the local tax must be paid, and the IRS can issue VAT invoices on behalf of the local tax bureau.
Why are there two different systems for the establishment of a tax agency according to the State Council's decision on tax-sharing financial management system? Their differences are mainly reflected in the different taxes they are responsible for collecting. The former mainly collects taxes (consumption tax and customs duties) necessary for safeguarding national rights and interests and implementing macro-control and some taxes (value-added tax) related to the national economy and people's livelihood; The latter is mainly responsible for taxes suitable for local tax collection and management to increase local fiscal revenue (business tax, farmland occupation tax, vehicle and vessel use tax).