What is the division of labor between national tax and local tax, and is the tax bureau divided into

First, the applicable regulations are also different, the IRS is the interim regulations on value-added tax, etc., and the local tax is the interim regulations on business tax.

Second, the IRS is much stricter in the management of VAT invoices than other types of invoices. In terms of the management of tax control invoices, the State Administration of Taxation is now mainly implementing value-added tax control machines (national taxes) and catering tax controllers (local taxes). The billers of the national tax are mainly units and individuals that sell goods or provide processing, repair and repair services and imported goods, while the local tax is mainly in the service industry, construction and installation industry, real estate industry and other industries.

Third, the different types of taxes collected and administered by the IRS are: 1Vat; 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) and enterprise income tax of all "newly established enterprises" from January 1, 2002; 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.

The Local Taxation Bureau collects: 1Sales tax; 2.

personal income tax (excluding the portion levied on interest income from bank savings deposits); 3.Land Appreciation Tax; 4.Urban maintenance and construction tax (excluding the above-mentioned part that is collected and administered by the State Administration of Taxation); 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 enterprise income tax (mainly refers to enterprises before January 1, 2002 and enterprises that comply with the local tax collection of the State Administration of Taxation (Document No. 120 of 2008); 12.Stamp duty; 13.feast tax; 14.

Late penalty revenue from local taxes; 15.Education fee surcharge levied by local business tax.

Fourth, the difference in tax management:

The ratio of cadres of national taxation and local taxation is about 3:1, and the personnel of the State Taxation Bureau are much more, and the national and local taxation are implemented in accordance with the requirements of the State Administration of Taxation computer management, and there is no difference in computer management, but because the proportion of value-added tax in the national fiscal revenue is relatively large, the State Administration of Taxation has implemented network monitoring of the general taxpayers in the value-added tax collected and managed by the State Taxation Bureau, and the high-income personnel who have appeared in the past two years and the high-income personnel in the individual income tax collected and managed by the local tax have also implemented network monitoring

Generally speaking, business tax and stamp duty, urban construction tax and education surcharge, resource tax, real estate tax, land value-added tax, land use tax, vehicle and vessel tax, and cultivated land occupation tax are levied by the local tax, and income tax and consumption tax are mainly levied by the national tax, which are separated when declaring.

The types of taxes collected are different.

1. Value-added tax: Except for the import link, which is collected by the customs, the rest is collected by the national tax.

2. Consumption tax: Except for the import link, which is collected by the customs, the rest is collected by the national tax.

3. Business tax: The part paid by the Ministry of Railways, the head offices of banks and insurance companies in Beijing shall be collected by the State Administration of Taxation, and the rest shall be collected by the local tax.

4. Vehicle acquisition tax: national tax is collected.

5. Urban maintenance and construction tax: The part paid by the Ministry of Railways, the head offices of banks and insurance companies in Beijing shall be collected by the State Administration of Taxation, and the rest shall be collected by the local tax.

6. Resource tax: In addition to the part paid by offshore oil enterprises, the local tax of resource tax is levied.

7. Stamp duty: In addition to the national tax on transactions, stamp duty is levied on the local tax.

8. Land Appreciation Tax: Land tax is collected.

9. Land use tax: land tax collection.

10. Real estate tax: local tax collection.

11. Vehicle and vessel tax: local tax collection.

12. Tobacco tax: local tax collection.

13. Cultivated land occupation tax: land tax is collected.

14. Deed tax: collection of land tax.

15. Individual income tax: In addition to the individual income tax on the interest income from savings deposits, which is levied by the national tax, the individual income tax is levied by the local tax.

16. Enterprise income tax: Guo Shui Fa No. 2008 No. 120 of the State Administration of Taxation on the adjustment of the scope of collection and administration of new enterprise income tax.

Prior to this, the notice of the State Administration of Taxation on the scope of tax collection and administration after the reform of the income tax revenue sharing system Guo Shui Fa 2002 No. 8 was implemented and.

National tax and local taxation are the national tax bureau and the local tax bureau respectively, which usually refer to the tax department. The State Administration of Taxation is a directly subordinate agency of the State Administration of Taxation, and the provincial local taxation bureaus are directly subordinate to the provincial competent authorities. Therefore, the State Administration of Taxation and the local tax offices are two separate state agencies.

Regarding the management of local taxation, countries around the world can be roughly divided into three types, the first is that the legislative power and administrative power are owned by the local government, and the local government has the right to collect taxes on its own. Second, the legislative power is concentrated in **, with greater freedom of action. Third, the legislative power and the basic management power belong to the ****, while the local government is only responsible for expropriation and management.

What is the difference between the Local Taxation Bureau and the IRS.

There are differences in the types of taxes collected and administered by the Local Taxation Bureau and the Internal Taxation Bureau. The types of taxes in China include value-added tax, consumption tax, and car purchase tax. The main types of land taxes include urban maintenance and construction tax, property tax, cultivated land occupation tax, vehicle and vessel tax, etc.

Differences in management systems. The National Tax is an integral part of the national tax system, which is an integral part of the National Tax Service. Local tax is a local tax that is administered by the local tax authority.

Third, the direction of collection is different. State taxation is mainly to tax taxpayers and their tax payment behavior. Land tax is a tax on land and the income of a person.

The IRS system includes value-added tax, consumption tax, vehicle acquisition tax, income tax paid by local banks, non-bank financial enterprises, personal nala income tax paid by offshore oil enterprises, resource tax, income tax paid by foreign-invested enterprises and foreign enterprises, ** joint ventures formed with local enterprises and public institutions, taxes paid by joint-stock enterprises, individual income tax paid by local banks and non-bank financial companies, income tax paid by offshore oil companies, foreign-invested enterprises with resource tax, and foreign enterprise income tax. Transaction tax, the stamp duty levied on the transaction before the introduction of the tax, the part of the personal income tax levied on the interest income from savings deposits, the late payment fee, back tax, and penalty.

The local taxation bureau system includes business tax, urban maintenance and construction tax, income tax paid by local state-owned enterprises, collective enterprises and private enterprises, individual income tax, resource tax, urban land use tax, cultivated land occupation tax, land appreciation tax, and real estate.

Taxes, 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 payment of local tax, back tax, fines, etc.

Differences: 1. The IRS is under the vertical leadership of the State Administration of Taxation; Provincial and municipal local taxation bureaus are under the dual leadership of the General Administration and provincial and municipal governments, and local taxation bureaus below the provincial and municipal levels are vertically led by provincial and municipal local taxation bureaus.

2. The types of taxes in charge are different. The IRS is responsible for: VAT, excise tax, corporate income tax, vehicle acquisition tax; The Local Taxation Bureau is responsible for:

Business Tax, Individual Income Tax, Resource Tax, Enterprise Income Tax, Real Estate Tax, Land Tax, Stamp Duty, Vehicle and Vessel Tax, Urban Construction Tax, Cultivated Land Occupation Tax, Deed Tax, Land Appreciation Tax.

3. The identities of the personnel are different. The cadres of the National Taxation Bureau belong to the national civil servants, and the cadres of the local taxation bureaus belong to the local civil servants.

4. Contact: The "Tax Collection and Administration Law" stipulates as follows: Article 10 The State Administration of Taxation and the local taxation bureau shall adopt the same ** for the tax registration of the same taxpayer and share information.

Extended Information: Prepare for Punching Tomato:

Internal Revenue Service:

1.The State Administration of Taxation is an administrative unit, not a public institution (schools and training centers under the State Administration of Taxation are public institutions). The State Administration of Taxation implements a vertical leadership system of **, provinces, cities and counties.

When the reform of the tax-sharing system was implemented, the original tax bureaus were divided into the State Taxation Bureau and the Local Taxation Bureau. There are calls for the merger of the State Administration of Taxation with the local tax bureaus.

3.The State Administration of Taxation is mainly responsible for the collection of taxes such as ** tax and ** sharing tax with the local government, and the tax bureau of the decentralized party is mainly responsible for the collection of local taxes (detailed division of labor is omitted). The State Administration of Taxation and the State Administration of Taxation in Beijing are two different concepts.

China has implemented a tax-sharing system since 1994; The specific contents include: the unified division of taxes into ** tax, local tax, ** and local sharing tax; Two sets of tax management systems have been established, and two sets of tax agencies, national taxation and local taxation, have been set up to pay taxes. On the basis of approving the amount of local revenue and expenditure, the system of tax return and transfer payment from the first finance to the local finance has been implemented.

When the tax reform was implemented in 1994, the original tax bureaus below the provincial level were divided into the State Taxation Bureau and the Local Taxation Bureau (some local local taxation bureaus and the Finance Bureau co-located and called the Finance and Taxation Bureau).

The scope of the IRS's administration.

1 Value Added Tax;

2 Consumption tax;

3. Value-added tax, consumption tax, and direct adjustment tax on imported products to Taiwan (entrusted to the customs to collect on behalf of the customs);

4. Business tax, income tax and urban maintenance and construction tax paid by railways, head offices of banks and insurance companies;

5. Organize and implement the collection and management of value-added tax, consumption tax, business tax, vehicle purchase tax, etc. (excluding those collected by the customs), and formulate specific collection and management policies and measures; Interpret and deal with general issues in the implementation of relevant laws and regulations; Organize and implement the management of export tax rebates.

6 ** Corporate income tax; **Income tax of 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;

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

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

9. 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 Acquisition Tax;

13 Fuel tax;

14. ** Revenues from deferred, supplementary and penalty revenues of taxes and shared taxes;

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

In 1978, China implemented the reform of the economic system and carried out the first step of replacing profits with taxes, that is, state-owned enterprises changed their profits to pay income tax; In 1984, the second step of profit tax reform was implemented, and the unified industrial and commercial tax was changed to industrial and commercial tax, product tax and income tax, and urban maintenance and construction tax was levied. In 1986, individual income tax was introduced; In 1994, the tax system was reformed, and the product tax was changed to value-added tax according to different industries and types of taxes, and the business items operated by the service industries such as construction and installation, transportation, catering services, and postal and telecommunications were included in the scope of business tax. Under these conditions, the former tax bureaus are divided into national tax bureaus and local tax bureaus.

National and local taxes were officially separated on 1 July 1994.

In 1994, when the reform of the tax-sharing system was implemented, the original tax bureau was divided into the State Taxation Bureau and the local taxation bureau.

It was all divided before, but now it is combined.

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.

Both national and local taxes are taxed. The Chinese tax is vertically managed by the State Administration of Taxation, while the local tax is vertically managed by the provincial (municipal) local taxation bureau. The main difference is that the scope of the two levies is different.

The IRS and local tax bureaus are divided into tax areas.

1. General Provisions.

Classification of the scope of taxation of each type of tax.

1) Value-added tax: including domestic sales and imports, which are collected and managed by the State Taxation Bureau.

2) Consumption tax: including domestic sales and imports, which are collected and managed by the State Taxation Bureau.

3) Business office: the part paid by the railway, the head office of the bank and the insurance company shall be collected and managed by the State Taxation Bureau; Ordinary business tax shall be collected and administered by the local taxation bureau, and if there are special provisions, such provisions shall prevail.

4) Provisions on urban maintenance and construction tax and education fee surcharge with business tax.

5. **Enterprise income tax;

Scope of collection and administration by the IRS:

the part paid by the railway, the head office of each bank and the head office of the insurance company;

**Corporate Income Tax;

Enterprises newly registered since January 1, 2002;

local banks, foreign banks and non-bank financial enterprises;

offshore oil enterprises;

Foreign-invested enterprises and foreign enterprises.

The scope of collection and management of the local taxation bureau: the newly established enterprises on January 1, 2009 shall be implemented in accordance with the document No. 120 of the State Administration of Taxation.

6) Stamp duty: The securities of the Shanghai Stock Exchange and the Shenzhen Stock Exchange are collected and managed by the National Taxation Bureau; The rest is under the collection and management of the local tax bureau.

7) Resource tax: offshore oil enterprises are under the collection and management of the State Taxation Bureau; The rest is under the collection and management of the local tax bureau.

8) The vehicle acquisition tax is collected and administered by the National Taxation Bureau;

9) Real estate tax, urban land use tax, cultivated land occupation tax, vehicle and vessel tax, etc. are all collected and managed by the local taxation bureau.

2. The provisions of the Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Scope of Collection and Administration of New Enterprise Income Tax (GSF No. 120).

Before December 31, 2008, the IRS and local tax bureaus will not make any adjustments to the enterprises under their respective collections.

The new enterprises added from January 1, 2009 onwards shall be dealt with in accordance with the following provisions:

1) For enterprises that should pay VAT, the full amount of their income tax shall be collected and managed by the State Taxation Bureau;

2) For enterprises that should pay business tax, the full amount of income tax shall be collected and managed by the local taxation bureau;

3) The enterprise income tax of banks (credit cooperatives) and insurance companies shall be collected and administered by the State Taxation Bureau, and the enterprise income tax of other financial enterprises shall be collected and administered by the local taxation bureau.

4) The enterprise income tax of foreign-invested enterprises and resident representative offices of foreign enterprises is still administered by the State Administration of Taxation.