What are the types of taxes that are local taxes?

Local taxes include urban maintenance and construction tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, livestock transaction tax, market transaction tax, and banquet tax.

Local tax is the symmetry of "** tax", and the tax levied by the local ** belongs to the fixed budget revenue of the local finance. The local government may, within the scope of the tax types determined, determine its tax rate in accordance with the law.

The significance of taxation is that:

1. Taxation is the main source of national revenue. The State relies on public power and in accordance with the provisions of laws and regulations to exempt taxpayers, including legal persons, unincorporated enterprises, units and natural persons, from taxation, and taxpayers pay taxes in accordance with the law in accordance with the needs of the public and the public.

2. Taxation reflects national sovereignty and state power. With the expansion of opening up to the outside world and the development of the socialist market economy, the status and role of taxation in the national economy have been increasingly enhanced.

3. Taxation is one of the important economic levers for the state to implement macroeconomic regulation and control. A moderate level of macroeconomic taxation, a scientific and rational tax structure and system, and a standardized tax policy can effectively regulate the redistribution of national income, promote the flow of factors of production, guide the optimal allocation of resources, and promote economic growth and industrial development.

Article 1 of the Law of the People's Republic of China on Urban Maintenance and Construction Tax Units and individuals who pay value-added tax and consumption tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax and shall pay urban maintenance and construction tax in accordance with the provisions of this Law. Article 2 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax Units and individuals using land within the scope of cities, county seats, organized towns, industrial and mining areas shall be taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. "Units" as used in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises and public institutions, social organizations, state organs, the military, and other units; The term "individuals" includes individual businesses and other individuals.

Local taxes include business tax, national tax surcharge, stamp duty, real estate tax, land tax, part of the enterprise income tax, vehicle and vessel tax, and withholding and payment of individual income tax.

Mainly: business tax, urban construction tax, local education surcharge, stamp duty, urban land use tax, real estate tax, urban real estate tax, vehicle and vessel tax, land value-added tax, resource tax, individual income tax, enterprise income tax (domestic enterprises established before January 1, 2002. 25% of VAT.

According to the division of the financial management system in 1988, the main types of taxes that belong to local taxes are: urban maintenance and construction tax, slaughter tax, real estate tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, market transaction tax, banquet tax, etc. The basic management power of local taxes in China still belongs to the local government, and the local government can decide to suspend the collection within the scope of the tax types determined by the local government, verify the applicable tax rate in the region, and formulate specific collection and management measures.

The taxes and fees levied by the local tax include:

Local taxes include the following:

1. Local enterprise income tax (excluding the above-mentioned local banks, foreign-funded banks and non-bank financial enterprise income tax), 2. Individual income tax, 3. Urban land use tax, 4. Resource tax, 5. Urban maintenance and construction tax (excluding the part paid by the railway department, the head office of the bank and the head office of the insurance company), 6. The real estate tax, 7. The vehicle and vessel tax, 8. Stamp duty.

Main functions of the State Administration of Taxation (including the Local Taxation Bureau):

1. Implement the state's tax laws and regulations, administrative rules and the formulation of higher-level organs.

In light of local conditions, we should study and formulate specific implementation measures for local tax administration.

2. Implementation of local tax laws, regulations and policies.

3. Organize and implement local tax collection and management; Preparation and submission of annual plans for local taxes; Interpretation of general issues in the course of tax laws and regulations; Within the scope of the provisions, organize the handling of specific matters such as local tax reduction and exemption for approval.

4. Responsible for the planning and implementation of the system's tax informatization.

Local taxes include the following:

1. Local enterprise income tax (excluding the above-mentioned local banks, foreign banks and non-bank financial enterprise income tax), 2. Individual income tax, 3. Urban land use tax, 4. Resource tax, 5. Urban maintenance and construction tax (excluding the part paid by the railway department, the head office of the bank and the insurance company), 6. The real estate tax, 7. The vehicle and vessel tax, 8. The stamp duty, 9. The slaughter tax, (abolished from February 17, 2006) 10. The agricultural and animal husbandry tax, 11. Agricultural tax levied on the income from special agricultural products (referred to as tax on special agricultural products), 12, cultivated land occupation tax, 13, deed tax, 14, banquet tax, (expired).

15. Land Appreciation Tax.

16.Local Education Surcharge.

17.Business tax (excluding the business tax paid by the railway department, the head office of the bank, and the head office of the insurance company).

According to the decision of Guo Fa (1993) No. 85 and No. 4 of the General Office of ***, at present, local taxation authorities at all levels and their collection units are mainly responsible for the following types of local taxes:

1) Business tax (excluding the business tax paid by the Ministry of Railways, the head offices of banks and insurance companies).

2) Resource tax.

3) Local enterprise income tax (excluding income tax of local banks, foreign banks and non-bank financial enterprises).

4) Personal income tax.

5) Real estate tax (including vehicle and vessel license tax paid by foreign-invested enterprises and foreign enterprises).

6) Vehicle and vessel use tax (including vehicle and vessel use license tax paid by foreign-invested enterprises and foreign enterprises).

7) Urban maintenance and construction tax (excluding the part paid by the railway department, the head office of each bank and the head office of the insurance company).

8) Urban land use tax.

9) Land Appreciation Tax.

10) Stamp Duty.

11) Cultivated land occupation tax.

In addition, the local tax authorities are also responsible for the collection and administration of the above-mentioned local taxes. In accordance with the provisions of Guo Fa (1993) No. 85, the income tax of foreign-invested enterprises and foreign enterprises is a local fixed income, and the State Administration of Taxation (1996) No. 4 agreed to hand over this part of the local tax to the State Administration of Taxation (except Shenzhen) when adjusting the scope of tax collection and administration of the State and local bureaus.

At present, the main local taxes are: real estate tax, urban land use tax, vehicle and vessel use tax, urban maintenance and construction tax, stamp duty, banquet tax, slaughter tax, livestock transaction tax, market transaction tax and other taxes. In addition, the following taxes are included as local fixed income:

local state-owned enterprise income tax and local state-owned enterprise adjustment tax; 30% of the product tax, business tax and value-added tax of enterprises affiliated to the Ministry of Petroleum, the Ministry of Electric Power, the Petrochemical Corporation and the Nonferrous Metals Corporation shall be regarded as the fixed income of the local government; Personal income adjustment tax, bonus tax, construction tax, income tax of urban and rural individual industrial and commercial households, etc. The legislative authority of the above-mentioned local taxes is **, and the local governments enjoy different degrees of mobility.

China's current real estate tax, vehicle and vessel tax, land value-added tax, urban land use tax and other taxes belong to local taxes. VAT is a tax that is shared with the local government.

The taxes and fees levied by the local tax include:

Business tax, urban construction tax, education surcharge, local education surcharge, water conservancy construction special **, stamp duty, urban land use tax, real estate tax, urban real estate tax, vehicle and vessel tax, land value-added tax, resource tax, tobacco tax, individual income tax, enterprise income tax (domestic enterprises established before January 1, 2002), social insurance (basic pension, basic medical care, unemployment, work-related injury, maternity insurance premiums), employment security fund for the disabled, cultural construction expenses.

The taxes and fees levied by the local tax include:

Business tax, urban construction tax, education surcharge, local education surcharge, water conservancy construction special **, stamp duty, urban land use tax, real estate tax, urban real estate tax, vehicle and vessel tax, land value-added tax, resource tax, tobacco tax, individual income tax, enterprise income tax (domestic enterprises established before January 1, 2002), social insurance (basic pension, basic medical care, unemployment, work-related injury, maternity insurance premiums), employment security fund for the disabled, cultural construction expenses.

Local taxes include: urban maintenance and construction tax, slaughter tax, real estate tax, land value-added tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, market transaction tax, banquet tax, etc. Local tax is the symmetry of the first tax, which is collected by the local government and belongs to the fixed budget revenue of the local finance.

Article 1 of the Provisional Regulations of the People's Republic of China on Deed and Bend Tax shall pay the deed tax in accordance with the provisions of these Regulations if the ownership of land and houses is transferred within the territory of the People's Republic of China. Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, they shall be paid by the Chengdian buried by the Shen Lu people. If the property owner or pawnee is not in the place where the property is located, or the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee. Article 3 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax shall be calculated and levied on the basis of the land area actually occupied by the taxpayer, and shall be calculated and levied in accordance with the prescribed tax amount.

The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government on the basis of the actual situation.