What's the difference between national tax and local tax?
First, the national tax collection items are:
1. VAT; 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; 1 1. Business tax, urban maintenance and construction tax and education surcharge for railway departments, finance and insurance; 12. Income tax on savings deposit interest.
Two, the local tax collection items are:
1. business tax; 2. Personal income tax; 3. Land value-added tax; 4. Urban maintenance and construction tax; 5. Vehicle use tax; 6. Property tax; 7. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10. Adjustment tax for investment direction of fixed assets; 1 1. Local enterprise income tax; 12. Stamp duty; 13. Banquet tax; 14. Local tax late fee income; 15. Education surcharge levied by local business tax
What's the difference between Finance Bureau, State Taxation Bureau and Local Taxation Bureau? The Finance Bureau is responsible for local financial work, implements the financial system, organizes fiscal revenue according to policies, ensures fiscal expenditure, manages and makes good use of local financial funds, and promotes the development of industrial and agricultural production and various undertakings; Train full-time accountants to improve the quality of scientific financial management and the level of enterprise financial management; Strict financial discipline, improve economic efficiency; Actively develop financial resources to serve the revitalization of local economy.
State Taxation Administration of The People's Republic of China is an administrative unit, not a public institution (schools and training centers under State Taxation Administration of The People's Republic of China are public institutions). The State Taxation Bureau implements a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax-sharing reform was implemented, the original tax bureau was divided into the national tax bureau and the local tax bureau. The people call for the merger of the State Taxation Bureau and the Local Taxation Bureau. The State Taxation Bureau is mainly responsible for collecting central taxes and taxes enjoyed by the central and local governments, while the Local Taxation Bureau is mainly responsible for collecting local taxes (detailed division of labor is omitted). State Taxation Administration of The People's Republic of China and People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are two different concepts.
The local taxation bureau, referred to as local tax for short, is an administrative unit in nature. Local tax bureaus implement a vertical leadership system at the central, provincial, municipal and county levels. 1994 when the tax system was reformed, the original tax bureaus below the provincial level were divided into the national tax bureau and the local tax bureau (individual local tax bureaus and finance bureaus were co-located and called the finance bureau). 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.
What's the difference between the IRS and the local taxation bureau in personal service tax? The services provided by State Taxation Administration of The People's Republic of China are only engaged in processing, repair and replacement. Other services are local taxes, such as construction and installation, catering and entertainment.
What taxes are levied by the IRS and the Local Taxation Bureau respectively? National tax: VAT-sales/1.03*0.03 (general taxpayer: VAT-sales/1.17).
consumption tax
Local taxes:
Business tax: 3-20% according to different industries.
Urban construction tax-VAT (or business tax) *0.05 (county level)
-VAT (or business tax) *0.07 (above county level)
Education surcharge-VAT (or business tax) *0.03
Local education surcharge-VAT (or business tax) *0.03
Personal income tax-this is for employees, and you have to pay tax if it exceeds 2000 yuan.
Personal income tax-this is for your boss. The company is registered as a "sole proprietorship enterprise"
Stamp duty: generally 3/ 10000 of sales revenue.
The central tax is levied by the national tax and the local tax is levied by the local tax. Tax enjoyment depends on the situation, including value-added tax levied by national tax and resource tax levied by local tax. .
According to the principle of combining administrative power with financial power, the income of the central and local governments is divided according to tax types. Classify the taxes necessary for safeguarding national rights and interests and implementing macro-control as central taxes; Divide the main taxes directly related to economic development into central taxes and local taxes; Classify the taxes suitable for local tax collection and management as local taxes, enrich local tax categories and increase local tax revenue. The specific division of labor is as follows:
Central fixed income includes: customs duties, consumption tax and value-added tax, consumption tax, central enterprise income tax, income tax of local banks, foreign banks and non-bank financial enterprises, income paid by railway departments, banks and insurance companies (including business tax, income tax, profits and urban maintenance and construction tax) and profits paid by central enterprises. The export tax rebate of foreign trade enterprises, except for 20% of the local tax burden in 1993, is included in the local central base, and all subsequent export tax rebates are borne by the central finance.
Local fixed income includes: business tax (excluding business tax paid by railway departments, banks and head offices of insurance companies), local enterprise income tax (excluding income tax paid by the above-mentioned local banks, foreign banks and non-bank financial enterprises), profits paid by local enterprises, personal income tax, urban land use tax, fixed assets investment direction adjustment tax and urban maintenance and construction tax (excluding the part paid by railway departments, banks and head offices of insurance companies). Property tax, vehicle and vessel use tax, stamp duty, slaughter tax, agriculture and animal husbandry tax, agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax), cultivated land occupation tax, deed tax, inheritance and gift tax, land value-added tax, paid use income of state-owned land, etc.
The income enjoyed by the central and local governments includes: value-added tax, resource tax and securities transaction tax. The central government shares 75% of the value-added tax, and local governments share 25%. Resource tax is divided according to different types of resources, most of which are regarded as local income, while offshore oil resource tax is regarded as central income.
Relationship between IRS, Local Taxation Bureau and Finance Bureau The business of IRS and Local Taxation Bureau is to levy different taxes. All the taxes collected by local taxes are included in local finance, and the taxes collected by national tax are included in the central and local finance respectively according to the budget levels and proportions. The State Taxation Bureau leads vertically from the central government, while the local taxation bureau leads vertically from the provincial government. The finance bureau is led by the local government and spends money specially.
What's the difference between the IRS and the local taxation bureau now (20 12)? What business do they handle? Mainly responsible for different taxes. Shanghai and * * * have no national tax.
Other local national taxes are responsible for: value-added tax, consumption tax, enterprise income tax (national tax authorities), vehicle purchase tax and personal income tax (savings interest).
Tax collected by local taxation bureau: business tax, land value-added tax, stamp duty, urban construction tax, deed tax, personal income tax, enterprise income tax, travel tax, etc.