What is the basis for the taxation of national and local taxes?

Collect taxes in accordance with laws and regulations. Actually, the main thing is to look at what you are running.

If it is a sale of goods, the national tax value-added tax, the local tax value-added tax (urban maintenance and construction tax, education fee surcharge, local education fee surcharge), individual income tax, etc. There is a threshold for VAT, and the standards are different from place to place.

It is advisable to check with your local tax authority.

In the tax classification, according to the affiliation of the tax, it is divided into ** tax, local tax and shared tax. For example, customs duties, consumption tax, ** enterprise income tax, etc. belong to the national tax, sharing tax and value-added tax, resource tax, stamp duty levied on ** transactions, etc., and local taxes are all other taxes other than this. The sharing tax is managed by the national tax, and the local proportion is divided and the national tax is returned to the local government.

Generally, the corresponding tax items will be levied according to the business scope registered with the Administration for Industry and Commerce when you register with the Administration for Industry and Commerce. If you don't understand, you can ask the tax office directly, and they are obliged to explain it to you.

Yours is a small-scale taxpayer.

A fixed rate tax is levied.

The relevant verification is subject to the approval of the local tax authority, but you can bargain, as for how much you can get back, it depends on your talent.

The tax is determined according to the income, you will pay the tax on the invoice, do not pay it, you calculate it yourself, in addition to the normal VAT, you also need to pay income tax, and the tax department should have a notice when you set the tax, which has a tax rate.

1. The items of national tax collection are:

1.Vat; 2.Excise duty; 3.

Value-added tax, consumption tax, and direct adjustment tax to Taiwan collected by the customs; 4.Enterprise income tax (** enterprise income tax, enterprise income tax of railway departments, head offices of banks, insurance companies, foreign banks, local banks and non-bank financial enterprises); 5.**Transaction tax (provisional stamp duty on transactions before it is levied); 6.

Foreign-invested enterprise income tax and income of foreign enterprises and local surcharges; 7.various taxes on the development of offshore oil resources; 8.tax rebate for export products; 9.

VAT and excise tax on self-employed individuals and bazaars; 10.** Tax and Sharing Tax Late Payment Penalty Income; 11.business tax, urban maintenance and construction tax and education surcharge for the railway sector, finance and insurance industry; 12.

Income tax on interest on savings deposits.

2. The items of local tax collection are:

1.Sales tax; 2.personal income tax; 3.

Land Appreciation Tax; 4.urban maintenance and construction tax; 5.vehicle use tax; 6.

property tax; 7.slaughter tax; 8.resource tax; 9.

urban land use tax; 10.Adjustment tax on investment in fixed assets; 11.local corporate income tax; 12.

Stamp duty; 13.feast tax; 14.Late penalty revenue from local taxes; 15.

Education fee surcharge levied by local business tax.

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

National tax, also known as ** tax, is collected by the State Taxation Bureau system, which is a fixed ** income and belongs to **. The State Administration of Taxation is the directly subordinate agency (ministerial level) in charge of tax work. The following taxes are collected by the IRS in the Development Society:

National Tax1 Value Added Tax; 2 Consumption tax; 3 Fuel tax; 4 Vehicle Acquisition Tax; 5. Tax rebate for export products; 6. Value-added tax and consumption tax on imported products; 7. Individual income tax on interest earned from savings deposits; 8. Income tax of local and foreign banks and non-bank financial enterprises; 9. Value-added tax and consumption tax paid by individual industrial and commercial households and bazaars; 10 ** Late fees, back taxes, and penalties for ** taxes and sharing taxes. 11 ** Transaction Tax (stamp duty on transactions on ** exchange before it is levied); 12. Business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies; 13. Value-added tax, consumption tax, income tax paid by foreign-invested enterprises and foreign enterprises in China; 14 ** Corporate Income Tax; **Income tax on joint ventures and joint-stock enterprises formed with local enterprises and institutions; After January 1, 2002, the enterprise income tax paid by enterprises, public institutions, social organizations and other organizations that have newly applied for industrial and commercial registration and obtained licenses; 15 **Other relevant taxes and fees that are specifically collected by the State Administration of Taxation. Value-added tax, enterprise income tax, and personal income tax are ** shared taxes with local governments.

Sharing taxes collected by the IRS are transferred directly to local coffers by the IRS.

1. The two types of taxes are different: 1. Value-added tax; 2 Consumption tax; 3. Value-added tax on imported products; 4. Business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies; 5. **Enterprise income tax; Second, the management system is different.

National tax is the treasury of the state.

Local taxation is local finance.

1. The IRS collects the following taxes:

1 Value Added Tax;

2 Consumption tax;

3 Fuel tax;

4 Vehicle Acquisition Tax;

5. Tax rebate for export products;

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

7. Individual income tax on interest earned from savings deposits;

8. Income tax of local and foreign banks and non-bank financial enterprises;

9. Value-added tax and consumption tax paid by individual industrial and commercial households and bazaars;

10 ** Late fees, back taxes, and penalties for ** taxes and sharing taxes.

11 ** Transaction Tax (stamp duty on transactions on ** exchange before it is levied);

12. Business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies;

13. Value-added tax, consumption tax, income tax paid by foreign-invested enterprises and foreign enterprises in China;

14 ** Corporate Income Tax; **Income tax on joint ventures and joint-stock enterprises formed with local enterprises and institutions; After January 1, 2002, the enterprise income tax paid by enterprises, public institutions, social organizations and other organizations that have newly applied for industrial and commercial registration and obtained licenses;

15 **Other relevant taxes and fees that are specifically collected by the State Administration of Taxation.

Value-added tax, resource tax, and transaction tax are shared with local governments. Sharing taxes collected by the IRS are transferred directly to local coffers by the IRS.

2. Local taxes include the following types of taxes:

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 head office of the insurance company), 6. The real estate tax, 7. The vehicle and vessel tax, 8. The stamp duty, 9. The slaughter tax, (the local tax book will be abolished from February 17, 2006).

10. Agricultural and animal husbandry tax, 11. Agricultural tax levied on income from special agricultural products (referred to as special agricultural product tax), 12. Cultivated land occupation tax, 13. Deed tax, 14. Banquet tax, (no longer valid).

15. Land Appreciation Tax.

16. Local education surcharge.

1. The types of taxes that the national tax is responsible for collecting: the types of taxes that are responsible for the collection and management and the scope of collection and management.

01, VAT;

02, Consumption tax;

03, value-added tax, consumption tax, and direct adjustment tax on Taiwan** imported products (entrusted to the customs to collect on behalf of the customs);

04. The business tax, income tax and urban maintenance and construction tax paid by the railway, the head office of the bank and the insurance company are centralized;

05. Tax rebate for export products;

06,**Enterprise income tax; **Income tax on joint ventures and joint-stock enterprises formed with local enterprises and institutions; After January 1, 2002, the enterprise income tax paid by enterprises, public institutions, social organizations and other organizations that have newly applied for industrial and commercial registration and obtained licenses;

07. Income tax of local and foreign banks and non-bank financial enterprises;

08,** Transaction tax (stamp duty on transactions on ** exchange before it is levied);

09. Value-added tax, consumption tax, income tax paid by foreign-invested enterprises and foreign enterprises in China;

10. Value-added tax and consumption tax paid by individual industrial and commercial households and bazaars;

11. Individual income tax on interest earned from savings deposits;

12. Vehicle purchase tax;

13. Fuel tax (not yet levied);

14. ** tax and sharing tax of demurrage, compensation and penalty income;

15. The State Administration of Taxation has clarified that the State Administration of Taxation is responsible for collecting other relevant taxes and fees.

2. Types of taxes that are collected by local taxation: (excluding the part of local taxes that have been clearly collected by the national taxation authorities):

Business tax, enterprise income tax, individual income tax, land value-added tax, urban land use tax, urban maintenance and construction tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle use license tax, slaughtering tax, resource tax, fixed asset investment direction adjustment tax, stamp duty, agricultural tax, agricultural special product tax, deed tax, cultivated land occupation tax, banquet tax, urban collective service fees, cultural construction fees, education surcharges, local taxes and land use fees for foreign-invested enterprises.

Resources.

According to the different jurisdictions of tax revenue and collection and management, it can be divided into ** (income) tax and local (income) tax, which are levied on the same national tax system and local tax system respectively.

Consumption tax is ** tax, value-added tax, enterprise income tax and personal income tax are ** shared tax with the local government, and other taxes are generally local taxes.

National tax, which is collected by the IRS; Local tax, which is levied by the local taxation bureau; The tax shared with the local government is levied by the IRS, and the local share of the tax is directly transferred to the local treasury by the IRS.

Generally speaking: **** fixed income includes: domestic consumption tax, vehicle purchase tax, customs duties, customs collection of value-added tax, consumption tax, etc.

Local** fixed income includes: urban land use tax, cultivated land occupation tax. Sharing revenue with local ** includes:

domestic VAT; Sales tax; Corporate income tax, income tax on foreign-invested enterprises and foreign enterprises; personal income tax; resource tax; urban maintenance and construction tax; Stamp duty;

Types of taxes levied by the State Administration of Taxation: value-added tax, consumption tax, part of the business tax paid by the railway department, finance, and insurance companies, and enterprise income tax (income tax paid by the railway department, the head office of the bank, and the insurance company; Income tax paid by the company; **Income tax paid by joint ventures and joint-stock enterprises formed with local enterprises and institutions; income tax paid by offshore oil companies; Income tax on foreign-invested enterprises and foreign enterprises), personal income tax on interest on savings deposits, stamp duty on transactions, resource tax paid by offshore oil enterprises, vehicle purchase tax.

Taxes levied by local taxation bureaus: business tax other than the above-mentioned industries, income tax paid by local state-owned enterprises, collective enterprises and private enterprises, urban maintenance and construction tax, individual income tax, resource tax, real estate tax, urban real estate tax, land value-added tax, urban land use tax, stamp duty, deed tax, vehicle and vessel use tax, slaughter tax, banquet tax.

Corporate income tax and value-added tax are in the national tax, and everything else is in the local tax.

To explain your question, I would like to give you a rough breakdown of China's taxes

1. **Taxes include: consumption tax, customs duties, vehicle acquisition tax, value-added tax and consumption tax collected by the customs; **Taxes are 100% attributed**, and these taxes are collected by the IRS in addition to those collected at customs.

2. **Sharing tax with local governments includes: value-added tax, enterprise income tax, individual income tax, resource tax, and stamp duty on transactions; The above taxes are divided between ** and local governments in different proportions. In addition to the value-added tax enterprise income tax, which is collected by the State Taxation Bureau, the rest is collected by the local taxation bureau.

3。Local taxes include: business tax, land value-added tax, stamp duty, urban construction and maintenance tax, urban land use tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, deed tax, cultivated land occupation tax, slaughter tax, banquet tax, and animal husbandry tax.

100% of the above taxes go to the local government. The above taxes are all collected by the local taxation bureau, but the business tax of ** enterprises is collected by the national taxation bureau, but it is still owned by the local government.

In 1994, the state implemented the reform of the tax system, so that there is a national tax and local tax, the reform of the tax system is a major reform measure to strengthen the ability of macroeconomic regulation and control, to ensure the first finance, but this reform, has no impact on the tax burden of enterprises, but only to pay the tax to the national tax and local tax respectively.

I hope you can understand my explanation, and if you are already clear, please give it to me.

National taxation and local taxation are the 1994 tax system reform, in accordance with the first fiscal budget and local financial budget and the division of different functional institutions, among them, the State Taxation (State Taxation Bureau) is responsible for the collection of fiscal revenue tax, including: value-added tax, consumption tax, railways, bank heads, insurance companies to pay business tax, income tax and urban maintenance and construction tax, enterprise income tax, and local enterprises, institutions formed by joint ventures, joint-stock enterprise income tax, After January 1, 2002, the enterprise income tax of enterprises, the enterprise income tax of local and foreign-funded banks and non-banks, the enterprise income tax of offshore oil, the resource tax, the personal income tax on the interest of savings deposits, the stamp duty on transactions, the vehicle purchase tax, etc., shall be handled, established and registered in the administrative departments for industry and commerce at all levels.

Local taxation is mainly responsible for the collection: business tax, enterprise income tax, individual income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel tax, real estate tax, urban real estate tax, resource tax, urban land use tax, cultivated land occupation tax, deed tax, tobacco tax, stamp duty, etc.

From July 1, 2018, the national taxation and local taxation agencies that have been established for 24 years will be merged, and the national taxation and local taxation will no longer be distinguished, and the original collective name of the tax bureau will be restored, and the "State Administration of Taxation" will be added in front.