The taxes collected are at different levels, the management levels are different, the taxes collected are different, etc.
1, the taxes collected by the State Taxation Bureau are directly paid to the state treasury.
1, the tax collected by the different levels of taxation
The tax collected by the State Taxation Bureau is directly paid to the State Treasury, and is used by the Ministry of Finance for unified planning.
The tax collected by the local tax bureau is paid directly into the local treasury, to the local government to use. Even the central and local **** enjoy the tax is collected by the National Revenue Service first paid to the state treasury and then returned.
2. Different management levels
The national tax is directly managed by the State Council; the local tax is managed by the provincial level.
The national tax refers to the organs of national tax bureaus at all levels, which are under the vertical leadership of the State Administration of Taxation; the local tax refers to the organs of provincial local tax bureaus, which are under the dual leadership of the provincial people's governments and the State Administration of Taxation, and the system of sub-provincial local tax bureaus is under the vertical leadership of the provincial local tax authorities.
3. Different types of taxes collected
The items collected by the national tax include value-added tax, consumption tax, value-added tax collected by the customs on behalf of the customs, consumption tax, direct trade adjustment tax on Taiwan, enterprise income tax (income tax of the central government, income tax of central government enterprises, income tax of the railroad department, head office of each bank, the head office of each insurance company, foreign-funded bank, local bank and non-banking financial enterprises), and securities transaction tax, etc. The local tax is the local tax bureau under the dual leadership of the provincial people's government and the General Administration of Taxation.
The items levied by local taxes include business tax, personal income tax, land value-added tax, etc.
Expanded Information
State tax and local tax*** enjoy the collection:
1. Value-added tax: 75% of the state tax, 25% of the local tax;
2. Business tax: the centralized part paid by the Ministry of Railway, the head office of each bank, and the head office of each insurance company goes to the state tax, and the rest goes to the local tax;
3, Enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises: the part paid by the Ministry of Railways, the head offices of banks and marine petroleum enterprises goes to the national tax, and the rest is enjoyed by the national tax and the local tax in the ratio of 60% to 40% ****.
4. Individual income tax: except for the individual income tax on interest income from savings deposits, the rest is shared in the same proportion as the enterprise income tax.
5. Resource tax: the portion paid by offshore oil enterprises goes to the national tax and the rest to the local tax.
6. Urban maintenance and construction tax: the portion paid centrally by the Ministry of Railways, the head offices of banks and insurance companies goes to the state tax, while the rest goes to local tax
7. Stamp duty: 94% of the revenue from stamp duty on securities transactions goes to the state tax, while the remaining 6% and other stamp duty revenue goes to local tax.
Baidu Encyclopedia - National Tax
Baidu Encyclopedia - Local Tax