Taxation bureau and local taxation bureau refer to the national taxation bureau system and the local taxation bureau system. Tax official: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax paid by railway departments, banks and insurance companies, urban maintenance and construction tax, income tax paid by central enterprises, and income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions. There are also income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax (stamp duty levied on securities transactions before collection), personal income tax levied on interest income of savings deposits, and late fees, late fees and fines levied by the central tax.