The difference between national tax and local tax, national tax and local tax

Simple, the biggest difference between national tax and local tax is that the tax is different. As for the separation of national and local taxes, it is for the sake of local economy.

Aid. The revenue of the whole fiscal caliber is divided among the local governments according to the ratio, for example, 100% of the vehicle and vessel tax is used by the local government, if it is not separated.

The tax bureau is unwilling to levy such a small tax, and the local government will have no money, and there will be a lot of money. Because of taxes.

The bureau likes big taxes, and if you have political achievements and can't figure it out, you will be scolded. To put it simply, the tax type of national tax is divided into **.

The distribution ratio is large, and the local distribution ratio of the tax types of land tax is large. Send me a letter when asked for specifics.

The difference between them is mainly reflected in the difference in the types of taxes that they are responsible for. The former mainly collects taxes (consumption tax, customs duties) necessary to safeguard national rights and interests and implement macroeconomic adjustment, and part of the taxes (value-added tax) of major taxes related to the national economy and people's livelihood; The latter 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).

This is mainly caused by the difference in the management responsibilities of national tax and local tax, and you can give you an example to understand better, such as the tax involved in a company:

1. Business tax shall be paid at 5% of the income from the services provided;

2. Value-added tax shall be paid according to the % of sales revenue (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).

3. The urban construction tax shall be paid at 7% of the sum of the business tax and value-added tax;

4. The education fee surcharge shall be paid at 3% of the sum of the business tax and value-added tax paid;

5. The local education fee shall be paid at 2% of the sum of the business tax and value-added tax;

6. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

7. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

8. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

9. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

10. The enterprise income tax shall be paid according to the taxable income (adjusted profit) (18% within 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, and 33% above 100,000 yuan);

11. Pay wages and withhold individual income tax.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax (newly established enterprises established on January 1, 2002), which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

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 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.

National taxation and local taxation are the division of different functional institutions in accordance with the ** fiscal budget and local fiscal budget during the reform of the tax system in 1994State Administration of RevenueResponsible for the collection of fiscal revenue and taxation, including: value-added tax, consumption tax, business tax, income tax and urban maintenance and construction tax paid by railways, head offices of banks and insurance companies, enterprise income tax, joint ventures and joint-stock enterprise income tax formed by local enterprises and institutions, enterprise income tax of enterprises handled, established and registered in industrial and commercial administrative departments at all levels after January 1, 2002, and enterprise income tax of local and foreign-funded banks and non-banks. Offshore oil enterprise income tax, resource tax, personal income tax on savings deposit interest, ** transaction stamp duty, vehicle purchase tax, etc.

Local tax officesIt 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.

Under normal circumstances, the main differences between national tax and local tax are: 1. Different management levels; 2. Different types of taxes are levied; 3. The storage level is different. The national taxation system is the product of a country's implementation of the tax-sharing system, which is usually established to strengthen invoice management and financial supervision, effectively protect the state's tax revenue, and maintain social and economic order.

The local tax can also be called: local tax. It is usually known that the tax levied by the local government is a fixed budget revenue of the local finance, and the two are symmetrical.

Laws. Measures of the People's Republic of China for the Administration of Invoices》 Article 1 In order to strengthen invoice management and financial supervision, protect national tax revenue, and maintain economic order, these measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

The difference between national tax and local tax is mainly reflected in the difference between the types of taxes that they are responsible for. However, at the first session of the 13th National People's Congress, the plenary session decided to reform the national and local tax collection and management system. Merge the national taxation and local taxation agencies at the provincial level and below to undertake the responsibilities of non-tax revenue collection and management and various tax collections within their jurisdictions.

After the merger of the national taxation and local taxation agencies, the dual leadership and management system of the State Administration of Taxation and Tourism and the provincial (autonomous region, municipal) people's ** will be implemented.

1. First of all, it is related to the business of the masses, according to the financial management system of the tax-sharing system, the tax authorities of Quanhao Bank are divided into the State Taxation Bureau and the local taxation bureau, which are responsible for collecting different types of taxes.

2. There are more than 20 kinds of taxes in China, which are divided into three types: **, ** tax, local tax and local shared tax according to the actual situation. Among them, **tax belongs to **, local tax belongs to the local government, and ** shares the tax with the local government after distribution.

3. The taxes that the State Taxation Bureau is responsible for are: consumption tax, value-added tax, vehicle purchase tax, business tax paid by the railway department and the insurance company, paid by joint-stock enterprises, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, the part of individual income tax levied on the interest income from savings deposits, late fees, back taxes and fines of ** tax; The types of taxes that the local taxation bureau is responsible for are: urban maintenance and construction tax, income tax paid by collective enterprises and private enterprises, individual income tax, resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, urban real estate tax, vehicle and vessel use tax, deed tax, late fees, supplementary taxes and fines of local taxes.

Conclusion: The above content is an introduction to the difference between national tax and local tax, I hope it can help. I believe that after passing the above content, you will have a better understanding of the jurisdiction of national tax and local tax, and if you are unclear in the future, you can refer to it.

Do you know the difference between national tax and local tax? , Welcome to follow, like, please send a private message for business handling The concept of national taxation: National tax is due to the implementation of the tax system, which is the national tax system, symmetrical with the "local tax", and is the product of a country's implementation of the tax system.

In the process of developing a 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. The Concept of Land Tax:

** Symmetry of tax (national tax). A type of tax levied, administered and governed by a country's local **. It is classified according to the right to manage the collection of taxes and the right to dispose of income.

Local taxes are taxes that belong to the fixed fiscal revenue of the local government, which are managed and used by the local government. The items of national tax levy are: 1. Value-added tax; 2. Consumption tax; 3. Value-added tax, consumption tax, and direct adjustment tax to Taiwan collected by the customs; 4. Enterprise income tax (** enterprise income tax, railway departments, head offices of banks, insurance companies, foreign banks, local banks and non-bank financial enterprise income tax); 5. **Transaction tax (temporary collection of **transaction stamp duty before the levy); 6. Enterprise income tax on foreign investment and income of foreign enterprises and local surcharges; 7. Various taxes on offshore oil resources; 8. Tax rebate for export products; 9. Value-added tax and consumption tax for self-employed individuals and bazaars; 10. Penalties and revenues for late payment of ** tax and sharing tax; 11. Business tax, urban maintenance and construction tax and education surcharge for railway departments, finance and insurance industries; 12. Income tax on interest on savings deposits.

The items levied by the local tax are: 1. Business tax 2, individual income tax 3, land value-added tax 4, urban maintenance and construction tax 5, vehicle use tax 6, real estate 7, slaughter tax 8, resource tax; 9. Urban land use tax 10, local enterprise income tax 11, stamp duty 12, banquet tax; 13. The sharp troubles of local taxes include the income from late fines; 14. Education fee surcharge attached to local business tax.