Which kind of enterprise pays national tax, and which kind of enterprise pays local tax

The national tax is mainly responsible for collecting **tax and sharing tax with local governments;

Local tax is mainly responsible for the collection of local taxes;

The division of labor between them is generally divided as follows:

1。State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax, urban construction and maintenance tax paid by the railway department, the head office of each bank and the head office of each insurance company, the income tax paid by enterprises, the income tax paid by joint ventures and joint-stock enterprises formed with local enterprises and institutions, the income tax paid by local banks and non-bank financial enterprises, the income tax and resource tax paid by offshore oil enterprises, the income tax paid by foreign-invested enterprises and foreign enterprises,** Transaction tax (stamp duty levied on ** transactions before the levy), the part of personal income tax levied on the interest income from savings deposits, late fees, back taxes, and penalties for ** tax.

2。Local Taxation Bureau System: Business Tax, Urban Maintenance and Construction Tax (excluding the above-mentioned part collected and managed by the State Administration of Taxation System), income tax paid by local state-owned enterprises, collective enterprises and private enterprises, individual income tax (excluding the part levied on interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land appreciation tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax, slaughter tax, banquet tax, agricultural tax, Animal husbandry tax and its local surcharge, late fees, back taxes, and fines for local taxes.

In order to strengthen the management of tax collection, reduce the cost of collection, avoid overlapping work, simplify the collection procedures, and facilitate taxpayers, under certain circumstances, the State Administration of Taxation and the local taxation bureau may entrust each other to collect certain taxes on each other's behalf. In addition, for special circumstances, the State Administration of Taxation will make special arrangements and adjustments to the collection system of certain taxes.

Therefore, when taxpayers are involved in the question of which tax system should be paid to specific taxes, they should still be subject to the actual division of labor between the local competent national tax authorities and local tax authorities and their specific requirements.

Every business is subject to national and local taxes.

It has nothing to do with the business, it depends on where you are.

The national tax is levied by the State Administration of Taxation and belongs to the national fiscal revenue, and the national tax collection standard is unified by the state.

Local tax is levied by the local taxation bureau and belongs to the local fiscal revenue, and the tax standard is different from place to place.

When an enterprise is established, it must apply for an account opening permit for both national and local taxes. The tax ID number is the same. Declare and pay taxes separately every month according to the regulations.

Every business is subject to national and local taxes.

We paid the corporate income tax before 2002 in the local tax, and then in the national tax.

Legal analysis: some corporate income tax is returned to national tax, and some is returned to local tax. Among the new enterprise income tax taxpayers, the enterprise income tax of enterprises that should pay VAT shall be managed by the State Administration of Taxation; The enterprise income tax of enterprises subject to business tax is administered by the local taxation bureau.

Legal basis: Article 166 of the Company Law of the People's Republic of China When a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders. The after-tax profits remaining after the company makes up for the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; Shares are distributed in proportion to the shares held by shareholders, except for those that are not distributed in proportion to the shares held by the articles of association.

If the shareholders' meeting, the general meeting of shareholders or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company. Shares of the Company held by the Company shall not be subject to distribution of profits.

According to the provisions of the fiscal system of the tax-sharing system, the State Administration of Taxation and the local taxation bureaus have different collection scopes, which are divided as follows:

The items that the State Administration of Taxation is mainly responsible for collecting and managing are: value-added tax, consumption tax, business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies, enterprise income tax, income tax of joint ventures and joint-stock enterprises formed with local enterprises and institutions, enterprise income tax of enterprises established (opened) registered in industrial and commercial administrative departments at all levels after January 1, 2002, income tax of local and foreign-funded banks and non-bank financial enterprises, Offshore oil enterprise income tax, resource tax, individual income tax levied on interest income from savings deposits, stamp duty levied on ** transactions, vehicle purchase tax, export product tax rebate, ** tax late penalty income, according to ** tax, sharing tax attached to the education fee surcharge (belonging to the railway, bank head office, insurance company paid into the ** warehouse, others into the local treasury).

The local taxation bureau is mainly responsible for the collection and management of the items (excluding the part of the local tax that has been expressly collected by the State Taxation Bureau): 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, fixed asset investment direction adjustment tax (suspended collection), late penalty income of local tax, and education fee surcharge attached to local business tax. In some areas, it is also responsible for the collection of social insurance premiums and other local fees.

In some areas, the cultivated land occupation tax and deed tax are currently collected and managed by the local finance department. In addition, the customs system is responsible for the collection and management of customs duties and ship tonnage tax, and the customs is also responsible for collecting value-added tax and consumption tax on imported products.

Although the State Administration of Taxation and the local taxation bureau are two relatively independent administrative law enforcement entities, with their own work responsibilities and scope of collection and management, they are both important economic functional departments, jointly implementing unified tax laws and regulations, and facing taxpayers together. Local State Taxation Bureaus and local taxation bureaus have continuously strengthened coordination and cooperation, integrated administrative resources, and worked together to improve the quality and efficiency of tax collection and management. Establish a joint meeting system to communicate in a timely manner and coordinate and solve problems encountered in work.

Establish an information exchange system to exchange data and information on a regular basis to achieve information sharing. Strengthen the coordination of daily tax collection and management work, and jointly do a good job in the service and management of taxpayers through joint handling of tax registration certificates, joint verification of tax amounts for individual industrial and commercial households, joint assessment of tax credit ratings, joint organization of tax publicity, tax consultation and counseling, joint announcements on the tax arrears of the same taxpayer, joint implementation of tax inspections, and strengthening communication and coordination in the implementation of tax policies.

1. Enterprises need to pay taxes.

You belong to the service industry, and the main tax is business tax, which is paid according to the tax verification method

1. Main tax: 5% business tax (local tax) according to income

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the business tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the business tax paid;

3) The local education fee surcharge shall be paid at 1% of the business tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is real estate tax (7% off the original value or 12% of the rent), land use tax, stamp duty, and vehicle and vessel tax.

Pay land tax) Second, the enterprise should pay tax.

You belong to the commercial or processing industry, and the main tax is value-added tax, which is levied according to the tax verification method

1. Main tax: 3% VAT is paid according to income. If it is a general VAT taxpayer, it is 17%, and the VAT output tax - input tax should be paid. (Pay national tax).

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the VAT paid;

3) The local education fee surcharge shall be paid at 2% of the value-added tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is property tax (7% off the original value or 12% of the rent), land use tax, stamp duty, car and vessel tax, etc.

If the monthly sales income is less than 20,000 yuan, it is exempt from value-added tax, urban construction tax, and education surcharge.

There are value-added tax and income tax in the national tax.

Land taxes include land use tax, stamp duty, real estate tax, and additional tax on value-added tax.

The types of taxes that the State Tax is responsible for collecting are: value-added tax, consumption tax, vehicle purchase tax, enterprise income tax (for enterprises registered after January 1, 2002), financial enterprise income tax, etc.

The types of taxes that are collected by the local tax are: business tax, income tax (for enterprises registered before 2002), urban construction tax, stamp duty, resource tax, deed tax, real estate tax, vehicle and vessel tax, personal income tax, etc.

The tax rate of each tax is different, and the tax rate of some taxes is attached:

VAT rates:

The tax rates for general taxpayers are 17% and 13%, and for small-scale taxpayers, the tax rates are 4% and 6%.

Hello! By tax jurisdiction.

1.There are 14 types of taxes and items that are collected by the State Tax Service:

1) Value Added Tax; (2) consumption tax; (3) ** Enterprise income tax; (4) **Joint-stock enterprise income tax with local associations; (5) Income tax on banking and non-bank financial enterprises; (6) Income tax and resource tax paid by offshore oil enterprises; (7) Business tax, income tax and urban construction tax paid by railway, finance and insurance industries; (8) Stamp duty levied on the transaction; (9) Income tax on foreign-invested enterprises and foreign enterprises; (10) Interest income tax; (11) Vehicle purchase tax; (12) ** tax and sharing tax attached to the education fee surcharge; (13) Export tax rebate; (14) Trade and individual taxation.

2.There are 22 types of taxes and items that are collected by the local tax bureau:

1) Business tax; (2) Individual income tax; (3) local enterprise income tax; (4) resource tax; (5) property tax; (6) urban real estate tax; (7) urban land use tax; (8) cultivated land occupation tax; (9) Vehicle and vessel use tax; (10) License tax for the use of vehicles and vessels; (11) Urban maintenance and construction tax; (12) Stamp duty; (13) Adjustment tax on investment in fixed assets; (14) Deed tax; (15) slaughter tax; (16) Banquet tax; (17) Land Appreciation Tax; (18) agricultural tax; (19) Tax on special agricultural products; (20) Animal husbandry tax; (21) Education surcharge levied according to local tax; (22) Fair trade and individual taxation.

1. The main types of taxes collected by the State Taxation Bureau are: value-added tax, consumption tax, vehicle purchase tax, business tax paid by railway departments, bank head offices and insurance companies, and enterprise income tax.

2. The main types of taxes levied by the local taxation bureau are: business tax, urban construction tax (except those collected by the State Taxation Bureau), enterprise income tax, individual income tax, resource tax, urban land use tax, land value-added tax, real estate tax, vehicle and vessel tax, stamp duty, etc.

3. The main types of taxes levied by the customs system are: customs duties, import tax on baggage and postal items, import value-added tax and consumption tax.

Reminder Since January 1, 2009, among the new enterprise income tax payers, the enterprise income tax of enterprises that should pay VAT shall be managed by the State Taxation Bureau; For enterprises that are subject to business tax, their enterprise income tax is administered by the local taxation bureau.

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