Can anyone tell me what is the difference between the IRS and the IRS?

Local tax is a local tax, and national tax is a national tax.

It's in the tax law book. For newly established enterprises after 2002, the corporate income tax is subject to national taxation. Such as 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 the bank, and the head office of the insurance company, the income tax paid by the enterprise, the income tax paid by the joint venture and the shareholding enterprise formed with the local enterprises and institutions, the income tax paid by the local bank and non-bank financial enterprises, the income tax paid by the offshore oil enterprise, the resource tax, the transaction tax, the part of the personal income tax levied on the interest income from savings deposits, the income tax Late fees, back taxes, and fines are all in the national tax.

Local taxes, business tax, deed tax, land value-added tax, urban maintenance and construction tax (except for national tax collection), local state-owned enterprises, collective enterprises, private enterprise income tax, individual income tax (excluding national tax collection), resource tax, cultivated land occupation tax, real estate tax, vehicle tax, stamp duty, and their local surcharges, etc.

On the issue of funds, some taxes are exclusive, such as consumption tax (including customs collection) vehicle purchase tax, customs duties, customs collection of import value-added tax, and some are exclusive to the local government, such as land value-added tax, cultivated land occupation tax, land value-added tax, real estate tax, vehicle tax, deed tax, and some are ** and local shares. Value-added tax (**75%, only 25% at the local level), corporate income tax (60%, 40% at the local level), personal income tax (income from savings deposits, the rest to the locality) resource tax (offshore oil enterprises pay part to **, and the rest to the locality). It's too tiring to type, hehe.

Whether you pay your tax at the IRS or at the local tax office depends on the type of tax you pay

1. If it is a commercial circulation enterprise (commodity retail and wholesale industry), it is necessary to pay value-added tax in the national tax, and for newly established enterprises after 2002, the enterprise income tax is also paid in the national tax, and at the same time, it is necessary to pay urban construction tax, education surcharge, personal income tax, stamp duty and other related local small taxes to the local tax.

2. If it is a service-oriented enterprise (hotel, hotel, barber shop, etc.), as long as it pays business tax, urban construction tax and education surcharge, enterprise income tax, individual income tax, etc. to the local tax.

The distinction between national tax and local tax is generally divided according to the type of tax levied. Like value-added tax, excise tax, etc., are levied by the national tax; Taxes such as business tax, urban construction tax, land appreciation tax, cultivated land occupation tax, land appreciation tax, real estate tax and other taxes are levied by the local tax.

The tax collected by the local tax belongs to the local fiscal revenue and is used by the local government; The taxes levied by the national tax, such as consumption tax and vehicle acquisition tax, are exclusively owned by **; VAT and corporate income tax levied by the national tax** are shared with the local government.

The national tax collects money on behalf of the state.

The land tax collects money on behalf of the local government.

Anyway, it's all about collecting money.

This is different types of taxes, corresponding to ** and localities.

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. Usually, the tax levied by the local government belongs to the fixed budget revenue of the local finance, and the two are symmetrical.

Laws. "People's Republic of China Invoice Management Measures" 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.

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

Legal Analysis: The difference between the Local Taxation Bureau and the Internal Taxation Bureau is:

1. Different jurisdictional departments: the State Taxation Bureau system is vertically managed by the State Administration of Taxation, responsible for the collection and management of tax collection and local tax sharing, and the local taxation bureau system implements vertical management below the provincial level, that is, the provincial local taxation bureau is jointly led by the provincial and the State Administration of Taxation, with the provincial leadership as the mainstay, and the State Administration of Taxation provides business guidance, and the local taxation bureau below the provincial level is vertically managed by the provincial local taxation bureau, which is responsible for the collection and management of provincial and below taxes.

2. Different collection items: The items collected by the national tax include value-added tax, consumption tax, value-added tax collected by the customs, consumption tax, direct adjustment tax to Taiwan, and enterprise income tax. The items of land tax collection are:

Individual income tax, land value-added tax, urban maintenance and construction tax, vehicle use tax, real estate tax, resource tax, urban land use tax.

3. The identities of the personnel are different: the cadres of the State Taxation Bureau belong to the state civil servants, and the cadres of the local taxation bureau belong to the local civil servants.

Legal basis: Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 15 Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

The national and local taxes are all tax collection agencies in China, but the types of taxes they are responsible for are different, and the relationship with the local government is not the same. Generally, the national taxation is vertically led and directly under the leadership of the higher-level national taxation authority, while the local taxation is generally under the management of the local government, and the higher-level local taxation authority is only responsible for business.

1. Because China implements a tax-sharing system, there must be two taxation authorities, the national tax and the local taxation authorities.

2. The types of taxes that the national tax is responsible for collecting:

Responsible for the types of taxes and the scope of collection and management.

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. Tax rebate for export products;

6 ** Corporate income tax; **Income tax on joint ventures and joint-stock enterprises formed with local enterprises and institutions; After January 1, 2002, the enterprises, public institutions, social organizations and other organizations that have newly handled industrial and commercial registration and obtained licenses have paid the income tax of Qibi imitation jujube industry;

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 (not yet levied);

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.

3. Types of taxes that the local tax is responsible for collecting:

It does not include the local tax department that has been clearly responsible for the collection by the state 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, slaughter tax, resource tax, fixed asset investment direction adjustment tax, stamp duty, agricultural tax remorse, agricultural special product tax, deed tax, cultivated land occupation tax, banquet tax, urban collective service fee, cultural construction fee, Surcharge on education fees, late penalty income from local taxes and land use fees for foreign-invested enterprises.

1. The collection agency is different.

The national tax is collectively referred to as ** tax, which is collected by the State Administration of Taxation system, and is a fixed ** income and belongs to **.

Local tax, the symmetry of ** tax, is a type of tax collected, managed and controlled by the local government.

2. The expropriation items are different.

The items levied by the national tax are: value-added tax; Excise duty; Value-added tax, consumption tax, direct adjustment tax to Taiwan, and enterprise income tax collected by the customs.

The items of local tax levy are: the main types of taxes that belong to local taxes are: urban maintenance and construction tax, slaughter tax, real estate tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, and market transaction tax.

3. Different levels of leadership.

The SAT system 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.

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.