What is the difference between the national tax and the other way?

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.

Symmetry of land tax, ** tax. A type of tax levied, administered and governed by a country's local **. It is classified according to the right to collect and manage taxes and the right to dispose of income. Local taxes are taxes that belong to the fixed fiscal revenue of the local government and are managed and used by the local government.

1. National tax and local tax are different tax collection authorities.

The national tax is directly under the leadership of the State Administration of Taxation, while the local tax is under the dual leadership of the State Administration of Taxation and the local government.

2. The national tax and the local tax are levied separately on different types of taxes.

It is common for the national tax to levy corporate income tax and value-added tax, while the local tax to levy business tax and other local taxes.

Note: Not all companies need to handle national tax, but all companies must handle local tax.

If the company's business scope only has service items, and there is no sales of tangible products or processing business, it will only handle the local tax, but all companies need to handle the local tax.

The National Tax System is responsible for collecting and administering taxes.

1. Value-added tax; 2. Consumption tax; 3. Business tax, enterprise income tax, and urban maintenance and construction tax paid by railways, bank head offices, and insurance companies; 4. **Enterprise income tax; 5. Income tax of local banks, foreign banks and non-bank financial enterprises; 6. Enterprise income tax and resource tax of offshore oil enterprises; 7. Stamp duty (** transaction part); 8. Enterprise income tax of domestic and foreign-invested enterprises and foreign enterprises; 9. Late penalty income of ** tax; 10. Vehicle purchase tax.

The local taxation system is responsible for the collection and administration of taxes.

1. Business tax, 2. Individual income tax, 3. Land value-added tax; 4. Urban maintenance and construction tax; 5. Vehicle and vessel use tax; 6. Real estate tax; 7. Tobacco tax; 8. Resource tax; 9. Urban land use tax; 10. Cultivated land occupation tax; 11. Enterprise income tax (except for the part of national tax collection and administration); 12. Stamp duty (except for the part of national tax collection and administration); 13. Banquet tax; 14. Late penalty income from local taxes; 15. Additional education fee.

The similarities are: they are all mandatory, gratuitous, and fixed. The differences are:

The national tax (i.e., ** tax) includes two types of taxes: customs duty and consumption tax. Local taxes include business tax, individual income tax, urban land use tax, fixed asset investment direction adjustment tax (which has been suspended), urban maintenance and construction tax, real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, urban real estate tax, stamp duty, slaughtering tax (suspended), banquet tax (not levied), agricultural (animal husbandry) tax (including agricultural special product tax, which has been suspended), cultivated land occupation tax, deed tax, and land value-added tax. The national and local shared tax includes 75% of the value-added tax (VAT) and 25% to the local government; Resource tax, offshore oil resource tax belongs to **, and others belong to the local government; Stamp duty on transactions, 88%, local 12%.

In addition, the income tax paid by railway transportation, State Post, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, China Development Bank, Agricultural Development Bank of China, Export-Import Bank of China and offshore oil and gas enterprises is regarded as exclusive income. The income tax paid by enterprises operating across regions, centralized treasury enterprises, provincial power companies, highways and cigarette factories is regarded as ** and provincial shared income. Other enterprise income tax and all individual income tax revenue shall be shared proportionally by provinces, cities and prefectures.

The sharing rates were % in 2002 and % in 2003

National tax and local tax are different tax systems The main tax scope is different The national tax is mainly responsible for the collection and management of taxes: enterprise income tax (enterprises established after 2000), value-added tax, consumption tax Local tax is mainly responsible for the collection and management of taxes: business tax, individual income tax, enterprise income tax (enterprises established before 2000), urban construction tax, education surcharge, stamp duty, land use tax, real estate tax, land value-added tax, resource tax, slaughter tax, vehicle and vessel use tax.

The local tax is also responsible for the collection of customs duties and import value-added tax, consumption tax and late fees for the disabled**, social security premiums and embankment fees, and the customs is responsible for collecting and administering them.

What is the difference between national tax and local tax? The level of tax revenue collected is different, the management level is different, and the types of taxes are different. 1. The taxes collected by the State Taxation Bureau at different levels of tax revenue are directly handed over to the State Treasury and are planned and used by the Ministry of Finance in a unified manner.

The tax collected by the local taxation bureau is directly paid into the local treasury and returned to the local government for use. Even the tax that is shared with the local government is collected by the IRS and paid to the national treasury before being refunded. 2. The national tax of different management levels is directly managed by the first class; Local taxes are administered at the provincial level.

National taxation refers to the organs of the State Administration of Taxation at all levels, which are vertically led by the State Administration of Taxation; Local taxation refers to the provincial-level local taxation bureaus, which are under the dual leadership of the provincial-level people** and the State Administration of Taxation, and the system of local taxation bureaus below the provincial level is vertically led by the provincial-level local taxation authorities. 3. The items levied by different national taxes include value-added tax, consumption tax, value-added tax levied by the customs, consumption tax, direct adjustment tax to Taiwan, enterprise income tax (enterprise income tax, enterprise income tax of railway departments, head offices of banks, insurance companies, foreign-funded banks, local banks and non-bank financial enterprises), transaction tax, etc. The items levied by local tax include business tax, personal income tax, land value-added tax, etc.

That's the relevant law about your problem.

1. The meaning of national tax and local tax is different, national tax refers to the system of the State Administration of Taxation, and local tax refers to the system of the local tax bureau, 2. The functional departments are different, and the system of the State Administration of Taxation is vertically led by the State Administration of Taxation; Provincial-level local taxation bureaus are under the dual leadership of the provincial-level people** and the State Administration of Taxation, and the system of local taxation bureaus below the provincial level is vertically led by provincial-level local taxation authorities.

3. The types of taxes that the State Taxation Bureau and the Local Taxation Bureau are responsible for collecting are different. There are a total of 24 types of taxes in China, and in accordance with the requirements of the fiscal tax system, the 24 types of taxes are divided into three types according to the actual situation: **tax, ** and local sharing tax, and local tax. The national tax is mainly responsible for the collection of ** tax, ** and the local tax sharing tax, and the local tax is mainly responsible for the collection of local tax.

4. The national tax is mainly collected on the taxes (consumption tax, customs duties) necessary to safeguard the rights and interests of the state and implement macroeconomic adjustment and part of the taxes (value-added tax) of the main taxes related to the national economy and people's livelihood; Local taxation is mainly responsible for the types of taxes that are suitable for local collection and administration to increase local fiscal revenue (business tax, cultivated land occupation tax, vehicle and vessel use tax).

According to what you said, the land tax requires two-thirds of the national tax, then you can pay 400.

1. The types of taxes that are responsible for collection are different.

The IRS system is responsible for collecting and administering the following items:

Vat; Consumption tax (of which the value-added tax and consumption tax on imports are collected by the customs); vehicle acquisition tax; The business tax, enterprise income tax and urban maintenance and construction tax paid by the railway department, the head office of the bank and the head office of the insurance company are paid in a centralized manner; **Corporate income tax paid by the enterprise; enterprise income tax and resource tax paid by offshore oil enterprises; Enterprise income tax paid by enterprises and institutions from 2002 to 2008; Individual income tax on interest on savings deposits (currently exempted); Stamp duty levied on ** transactions;

The items that the local taxation bureau system is responsible for collecting and managing are:

Sales tax; corporate income tax; personal income tax; resource tax; Stamp duty; Urban Maintenance and Construction Tax (excluding the above-mentioned portion that is collected and administered by the IRS); Education Fee Surcharge; local education surcharge; property tax; urban land use tax; arable land occupation tax; Deed; Land Appreciation Tax; vehicle and vessel tax; tobacco tax; and the collection of social insurance premiums, employment security funds for the disabled, and trade union funds.

2. The management system is also different.

The State Administration of Taxation implements the leadership system of vertical management of the State Administration of Taxation, and implements vertical management in terms of institutions, establishments, funds, and examination and approval of the positions of leading cadres in accordance with the principle of the lower management level;

Provincial-level local taxation bureaus are under the dual leadership of the provincial-level people** and the State Administration of Taxation, and the system of local taxation bureaus below the provincial level is vertically led by provincial-level local taxation authorities.

1. The difference in jurisdiction and authority.

2. The object of issuance is different.

3. Their tax rates are different.

In this case, you should pay the urban construction tax at 7% of the national tax amount (city tax rate), 3% of the education surcharge, and 2% of the local education surcharge. If the property used for business is your own, the property tax shall be paid at the rate of % minus 30% of the original value of the property; If you are renting a property, you will be subject to 12% of the rent, and your business property will also be subject to land use tax on an annual basis based on the area used for use at the applicable fixed rate.

Urban construction tax 600x7%=42

Education surcharge 600x3% = 18

Local education surcharge 600x2% = 12

Personal income tax 15000x1%=150

**Subject to local regulations.

Self-employed people like you who are taxed in a fixed amount, there is no standard for paying taxes, the general tax bureau is just a minimum amount of tax to pay, if you want to pay taxes more reasonably, you can consider entrusting your accounts to the ** accounting company, in fact, the overall calculation is almost the same.

The national tax is paid at the rate of 3 percent of the operating profits of the enterprise, and the local tax is paid at the rate of 1 percent. It's not much, and your land tax should be a whole dollar.

Jiangsu Province Local Tax Collection:

Urban construction tax 600x7%=42

Education surcharge 600x3% = 18

Local education surcharge 600x2% = 12

Personal income tax 15000x1%=150

**Subject to local regulations.

You should pay the urban construction tax at 7% of the amount of national tax paid (the city tax rate), 3% of the education surcharge, and 2% of the local education surcharge.

If the property used for your business is your own, the property tax shall be paid at the rate of % minus 30% of the original value of the property; In the case of rented premises, property tax is paid at 12% of the rent.

Your business property is also subject to annual land use tax based on the usable area at the applicable fixed tax rate.

The main thing is that you should pay personal income tax on your monthly profits, which is more troublesome, and you can consult the local local tax authority.

1. According to the financial management system of the tax-sharing system, the national tax authorities are divided into the State Taxation Bureau and the local taxation bureau.

2. There are more than 20 kinds of taxes in China, which are divided into ** tax, ** and local shared tax and local tax according to the actual situation.

3. **Tax belongs to **, local tax belongs to the local government, and ** and the local share tax is allocated to the local government after distribution.

4. The State Administration of Taxation is the directly subordinate agency in charge of tax work.

5. The nature of local taxation is an administrative unit.

6. The national taxation system is vertically led by the State Administration of Taxation.

7. The provincial local taxation bureau is under the dual leadership of the provincial people** and the State Administration of Taxation. Step to read.

8. The system of local taxation bureaus below the provincial level shall be vertically led by the provincial-level local taxation authorities.

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.

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.