1. Share in proportion, and all the corresponding urban construction taxes belong to the local provincial level; Stamp duty on securities transactions is divided according to the central and local proportions of 94% and 6%. All taxes distributed to the central government include customs duties, vehicle purchase tax, corporate income tax and urban construction tax levied by the headquarters of financial enterprises and railway departments, and resource tax levied by offshore oil companies. Local provincial taxes include resource tax, non-securities stamp tax, environmental protection tax, land use tax, cultivated land occupation tax, real estate tax, deed tax and vehicle tax collected by non-offshore oil companies.

1. Companies in different industries may be involved in different types of taxes. Under normal circumstances, value-added tax, urban maintenance and construction tax, personal income tax, enterprise income tax and stamp duty are all standard taxes, involving many enterprises. In the four accounts of the budget, tax revenue belongs to the general public budget revenue. Tax revenue accounts for more than 80% of the general public budget revenue. For different regions, refer to the data of 20 19: according to the classification of tax collection and management authority and income control right, taxes can be divided into central taxes, local taxes and central and local * * * tax enjoyment. Customs and tax bureaus are responsible for collecting taxes; The customs collects duties, tonnage tax, value-added tax and consumption tax on the import link, and the tax bureau collects other taxes and fees.

2. The central tax belongs to the fiscal revenue of the central government. Collected by the IRS and customs. Among them: consumption tax (including consumption tax levied by customs), customs duties, import value-added tax levied by customs, vehicle purchase tax and ship tonnage tax. 1. 1. Consumption tax is levied on consumer goods such as cigarettes, alcohol, motorcycles and automobiles, which are not encouraged to consume; Tax methods include ad valorem tax, fixed tax and compound tax. Consumption tax is usually increased during the production process (when taxable consumption equals external sales). 1.2. Tariffs include import tariffs and export tariffs; There are three ways to levy tariffs on import and export goods: [ad valorem, specific or compound].

3. The fiscal revenue of local governments at all levels is closely related to local economic interests. Before the merger of national tax and local tax, the local tax bureau is responsible for the collection and management. After the merger, national and local taxes will be collected by the State Taxation Bureau and handed over to local governments. Among them: urban land use tax, farmland occupation tax, land value-added tax, deed tax, real estate tax, vehicle and vessel use tax, tobacco tax and environmental protection tax. 2. 1. Urban land use tax is levied according to the actual occupation area of taxpayers. Urban land use tax shall be paid by the developer after obtaining the land use right. From one month after all the houses are handed over, the urban land use tax for development land will be zero.

4. The fiscal revenue of the central and local governments shall be shared by the central and local governments in proportion. The IRS has been responsible for collection and management. Among them: value-added tax, enterprise income tax, personal income tax, urban maintenance and construction tax, resource tax, stamp duty 3. 1. value-added tax: the general taxpayer collects the value-added tax according to the tax rate (13%, 9%, 6%), while the small-scale taxpayer collects it as a reference for specific projects (3%, 5%): sharing ratio: 50. The import value-added tax levied by the customs belongs to the central government.