Legal analysis: According to the relevant laws and regulations of our country, the applicable scope of differential taxation includes the transfer of financial goods, brokerage services, financial leasing and financial leaseback services, services provided by general taxpayers to passenger stations, tourism services provided by pilot taxpayers, and construction services provided by simple taxation methods. However, the law does not clearly stipulate that local state taxation bureaus and local taxation bureaus levy taxes within their scope. Please refer to the specific laws and regulations of each city for details.

Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 5

The State Council tax authorities are in charge of national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.