Under normal circumstances, business, industrial processing, repair, and taxable services are all returned to the national tax. However, the local tax should also be subject to VAT surcharge.
Other industries, such as insurance, finance, catering, entertainment, hotels, nightclubs, Jian 'an enterprises, real estate development, software development, transportation, energy, communications, tourism, offices, advertising media and other main businesses are all under the control of local taxes.
But no matter which industry, property tax, land use tax, stamp duty, travel tax, individual tax, etc. are still paid in local tax. Enterprise income tax depends on the main business.