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What taxes are levied on national tax and local tax respectively? Who will pay the tax?
According to tax jurisdiction

1. The taxes and items collected by the State Administration of Taxation are 14:

(1) VAT; (2) consumption tax; (3) central enterprise income tax; (4) Income tax on joint-stock enterprises established by the central and local governments; (5) Income tax of banks and non-bank financial enterprises; (6) Income tax and resource tax paid by offshore oil enterprises; (seven) business tax, income tax and urban construction tax paid by the railway, finance and insurance industries; (8) Stamp duty on securities transactions. (9) Income tax on foreign-invested enterprises and foreign enterprises; (10) interest income tax; (1 1) vehicle purchase tax; (12) education surcharge levied by central tax and * * * tax; (13) Export tax rebate; (14) Trade and personal income tax.

2. There are 22 taxes and items collected by the Local Taxation Bureau:

(1) business tax; (2) personal income tax; (3) Local enterprise income tax; (4) resource tax; (5) property tax; (6) Urban real estate tax; (7) Urban land use tax; (8) Farmland occupation tax; (9) Vehicle and vessel use tax; (10) Vehicle and vessel license tax; (1 1) urban maintenance and construction tax; (12) stamp duty; (13) Adjustment tax on investment direction of fixed assets; (14) deed tax; (15) Slaughter tax; (16) catering tax; (17) Land value-added tax; (18) agricultural tax; (19) agricultural specialty tax; (20) Animal husbandry tax; (2 1) education surcharge levied according to local tax; (22) Trade and personal taxation.

3. There are 6 taxes and items collected by the financial department:

(1) agricultural tax; (2) Agricultural specialty tax; (3) animal husbandry tax; (4) agricultural (animal husbandry) industry tax surcharge; (5) Farmland occupation tax; (6) deed tax.

4. There are four kinds of taxes collected by the customs:

(1) tariff; (2) Ship tonnage tax; (3) Import value-added tax and consumption tax; (4) Import duties on luggage and postal articles.