National tax and local tax are divided into two by the original tax authorities, and the difference between them is mainly reflected in the different taxes that they are responsible for collecting.
The national tax mainly collects consumption tax, customs duty and value-added tax of major taxes necessary for safeguarding national rights and interests and implementing macro-control.
Local tax is mainly responsible for business tax, cultivated land occupation tax and vehicle and vessel use tax suitable for local tax collection and management, so as to increase local fiscal revenue.
Extended data:
The difference between national tax and local tax:
The difference between national tax and local tax is that national tax is mainly responsible for the collection of central fiscal revenue.
Local taxes are mainly responsible for the collection of local fiscal revenues at all levels, and the scope and grades of collection are divided according to tax types.
National tax belongs to the direct management of People's Republic of China (PRC) State Taxation Bureau, and local tax belongs to local financial management.
The main difference between national tax and local tax lies in the different taxes under their jurisdiction.
References:
National tax Baidu encyclopedia