National tax and local tax are two different systems in tax institutions established based on the State Council's Decision on Financial Management System of Tax Sharing 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, so as to increase local fiscal revenue (business tax, farmland occupation tax, vehicle and vessel use tax).