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Taxes collected and managed by the tax bureau.
I. The IRS collects the following taxes:

1. VAT;

2. Consumption tax;

3. Fuel tax;

4. Vehicle purchase tax;

5. Tax refund for export products;

6. Value-added tax and consumption tax on imported products;

2. Taxes collected by local taxes:

Income tax of local enterprises paying business tax (excluding the income tax of the above-mentioned local banks, foreign banks and non-bank financial enterprises)

resource tax

individual income tax

1. national tax: national tax is a national tax system, which is symmetrical with "local tax" and is the product of a national tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 90% of China's annual fiscal revenue comes from taxes, and its status and role are becoming more and more important.

2. Local tax: the symmetry between local tax and central tax. A tax levied, managed and controlled by the local government of a country. Classified according to tax collection and management rights and income control rights. Local tax is a kind of tax that belongs to local fixed fiscal revenue and is managed and used by local government.