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.