National tax and local tax have certificates, and they will collect taxes separately, and then collect taxes at the same time. In State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), in order to reduce the burden on taxpayers and change the problem that a taxpayer has two taxpayer identification numbers in the past, a taxpayer is required to have a certificate in the national tax and local tax office. At the same time, the taxation of national tax and local tax is not repeated taxation, but should be levied separately by national tax and local tax according to the provisions of the tax law. In the past, two certificates only collected taxes that should be collected by national tax and local tax respectively. It is absolutely impossible for national tax and local tax to collect the same tax at the same time.

The management of the two tax bureaus is not very complicated. It doesn't matter if you don't apply for a certificate for national tax and local tax! Like the original.

State Taxation Administration of The People's Republic of China is responsible for the collection of value-added tax, consumption tax, income tax of foreign-invested enterprises and foreign enterprises, and enterprise income tax for enterprises established after June 65438+ 10/2002. Others are collected by the local taxation bureau. As long as you pay taxes to the IRS, you are the administrator. The tax returns are the same, there is not much difference.