According to the provisions of the tax-sharing financial system, the scope of collection of the State Taxation Bureau and the Local Taxation Bureau is different. The specific division is as follows: Taxes that the Local Taxation Bureau is mainly responsible for collecting and managing (excluding local taxes that have been explicitly collected by the State Administration of Taxation): business tax, enterprise income tax (including local state-owned, collective and private enterprises), personal income tax, personal income tax paid by foreigners (overseas Chinese, compatriots from Hong Kong, Macao and Taiwan), land value-added tax, urban maintenance and construction tax, vehicle and vessel use tax, vehicle and vessel use license tax, real estate tax, urban real estate tax, resource tax, urban land use tax, Fixed assets investment direction adjustment tax (suspension), stamp duty, banquet tax (suspension), business tax, personal income tax and other taxes of bazaars and self-employed, overdue fine income of local taxes, and education fees levied by adding local business tax. In addition, the local taxation bureau is also responsible for the collection and management of farmland occupation tax, deed tax and tobacco tax.