Frequently Asked Questions Which taxes need to be handled in the national tax and which ones need to

Release date:2009-04-23 11:37:

50 **: Henan Provincial Local Taxation Bureau According to the provisions of the Notice of the General Office of the State Administration of Taxation on the Implementation Opinions of the Tax Agencies and Local Taxation Bureaus Directly under the Establishment in Various Places [Guo Ban Fa [1993] No. 087): 1. The types of taxes that the State Administration of Taxation is responsible for collecting:

1. Value-added tax; 2. Consumption tax; 3. Consumption tax and value-added tax on imported products, direct adjustment tax to Taiwan (entrusted to the customs to collect on behalf of the customs); 4. The business tax, income tax and urban construction and maintenance tax paid by the railway, the head office of the bank and the insurance company are paid in a centralized manner; 5. **Enterprise income tax; 6. Income tax of local and foreign-funded banks and non-bank financial enterprises; 7. Offshore oil enterprise income tax and resource tax; 8. **Transaction tax (stamp duty on **transactions in Shanghai and Shenzhen) is levied before it is levied); 9. Various taxes on domestic and foreign-invested enterprises and foreign enterprises, as well as individual income tax paid by foreign personnel (overseas Chinese, Hong Kong, Macao and Taiwan compatriots) 10. Management of tax rebates for export products; 11. Various taxes on bazaars and self-employed individuals 13. Education fees attached to the ** tax and sharing tax (belonging to the railway, the head office of the bank, and the insurance company to pay the ** warehouse, and the others to the local treasury); 14. National energy and transportation key construction and national budget adjustment. 15. Vehicle purchase tax (collected by the transportation department) 16. Individual income tax levied on interest income from savings deposits Income tax of newly established enterprises 2. Taxes collected and managed by the local taxation bureau (excluding the part of the local tax that has been clearly collected by the State Administration of Taxation): 1. Business tax; 2. Individual income tax; 3. Land Appreciation Tax; 4. Urban construction and maintenance tax; 5. Vehicle and vessel use tax; 6. Real estate tax; 7. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10. Local enterprise income tax (including local state-owned, collective, and private enterprises); 11. Stamp duty; 12. Education fee surcharge levied according to local business tax.

Let's keep it simple.

It depends on the scope of business, doing commerce, logistics and some modern service industries (R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and assurance consulting services) is to pay value-added tax and handle it in the national tax. There are also some other service industries and construction and security industries that pay business tax and handle it at the local taxation bureau.

Local taxes such as personal income tax, additional tax, social security, etc.

The enterprise income tax follows the main tax, the main tax is value-added tax and is handled in the national tax, and the main tax is business tax and is handled in the local tax.

According to the "Notice of the General Office of the State Administration of Taxation on the Implementation of the Opinions on the Establishment of Tax Agencies and Local Taxation Bureaus in Various Places" Guo Ban Fa [1993] No. 087 stipulates:1. The types of taxes that the State Administration of Taxation is responsible for collecting:

1. Value-added tax;

2. Consumption tax;

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

4. The business tax, income tax and urban construction and maintenance tax paid by the railway, the head office of the bank and the insurance company are paid in a centralized manner;

5. **Enterprise income tax;

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

7. Offshore oil enterprise income tax and resource tax;

8. **Transaction tax (stamp duty on **transactions in Shanghai and Shenzhen) is levied before it is levied);

9. Various taxes on domestic foreign-invested enterprises and foreign enterprises of the Dou Sui Bureau, as well as individual income tax paid by foreign personnel (overseas Chinese, Hong Kong, Macao and Taiwan compatriots).

10. Management of tax rebates for export products;

11. Various taxes on bazaars and self-employed individuals.

13. The education fee surcharge levied according to the ** tax and the sharing tax (belonging to the railway, the head office of the bank, and the head office of the insurance company is paid into the ** warehouse, and the others are paid into the local library);

14. National energy and transportation key construction and national budget adjustment.

15. Vehicle purchase tax (collected by the transportation department).

16. Individual income tax levied on interest income from savings deposits.

Income tax for new businesses.

2. Taxes that are collected and managed by the local taxation bureau (excluding the part of the local tax that has been expressly collected by the State Taxation Bureau):

1. Business tax;

2. Individual income tax;

3. Land Appreciation Tax;

4. Urban construction and maintenance tax;

5. Vehicle and vessel use tax;

6. Real estate tax;

7. Slaughter tax;

8. Resource tax;

9. Urban land use tax;

10. Empty concession of local enterprise income tax (including local state-owned, collective, and private enterprises);

11. Stamp duty;

12. Education fee surcharge levied according to local business tax.

1. Value-added tax; 2. Consumption tax; 3. Consumption tax and value-added tax on imported products, direct adjustment tax to Taiwan (entrusted to the customs to collect on behalf of the customs); 4. Railways, head offices of banks, and insurance companies pay business tax, income tax and urban construction and maintenance tax in a centralized manner; 5. **Enterprise income tax; 6. Income tax of local and foreign-funded banks and non-bank financial enterprises; 7. Petroleum enterprise income tax and resource tax; 8. **Transaction tax (stamp duty on **transactions in Shanghai and Shenzhen) is levied before it is levied); 9. Various taxes on domestic foreign-invested enterprises and foreign enterprises, as well as individual income tax paid by foreigners (overseas Chinese, Hong Kong, Macao and Taiwan compatriots); 10. Management of tax rebates for export products; 11. Various taxes on bazaars and self-employed individuals. 13. The education fee surcharge levied according to the ** tax and the sharing tax (belonging to the railway, the head office of the bank, and the head office of the insurance company is paid into the ** warehouse, and the others are paid into the local library); 14. National energy and transportation key construction and national budget adjustment. 15. Vehicle purchase tax (collected by the transportation department).16. Individual income tax on interest income from savings deposits Income tax on newly established enterprises.

1. What do you need to bring to the national tax return?

What you need to bring to the National Tax Return:

1. Balance sheet (a set of financial statements).

2. VAT general taxpayer declaration form.

3. Supplementary information on value-added tax.

4. Input tax deduction copy and printed out list of Sen Xiao.

5. Invoicing IC card (print out the invoicing details).

These are musts.

2. What is the process of national tax declaration?

Tax declaration, tax copying, and certification are the work that must be done by the VAT anti-counterfeiting tax control system every month, and the work of the two systems of invoicing and certification to which the golden tax project belongs, in accordance with the specific order of operation

1. Tax copying: 1. The user copies the tax declaration process.

Copy taxes, write IC cards, print various statements, and file tax returns.

1) Normal tax copying processing on the start date of tax copying;

Enter the system Tax Filing Processing Tax Filing Management Tax Copying Processing The system pops up the "Confirmation Dialog" Insert the IC card and confirm that the normal copying of the IC card is successful.

2) Repeat the old tax of the previous month:

Enter the system Tax Filing Processing Tax Filing Management Tax Copying Processing The system pops up a "confirmation dialog box" Insert the IC card to confirm that the old tax of the previous month is successfully copied.

3) Golden tax card status inquiry.

Enter the system Tax Filing Processing, Golden Tax Card Management, Golden Tax Card Status Inquiry, and the system pops up detailed information.

2. Tax declaration: After copying the tax after the IC card and printing a variety of output statements to the tax service hall of the tax bureau to hand over to the tax staff who accept the tax declaration, they will give you a tax return according to the requirements of the tax declaration system, that is, read the invoicing information on your IC card, and then check with various output statements after this draft, and then carry out tax declaration processing.

3. Certification: When authenticating, bring the VAT invoice deduction copy to be prepared for deduction in the current month, and go to the invoice certification window of the State Taxation Bureau for processing. The VAT special invoice is certified and valid within 180 days of issuance, and the certification in the current month must be deducted in the current month.

The State Administration of Taxation (IRS) and local tax bureaus (LRT) are responsible for collecting different types of taxes. The national tax is mainly responsible for the collection of ** tax, ** and local sharing tax, and the local tax is mainly responsible for the collection of local tax, and 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.

The types of national taxes include: value-added tax, consumption tax, car purchase tax, enterprise income tax, etc.

The types of local taxes include: business tax, urban construction tax, education surcharge, real estate tax, land use tax, stamp duty, individual income tax, enterprise income tax, etc.

1 country. Taxes levied by the tax bureau: 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.

2.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.

The items of national tax collection are:

1.Vat; 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); 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 items of land tax collection are:

1.Sales tax; 2.personal income tax; 3.

Land Appreciation Tax; 4.urban maintenance and construction tax; 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 corporate income tax; 12.

Stamp duty; 13.feast tax; 14.Late penalty revenue from local taxes; 15.

Education fee surcharge levied by local business tax.

For example, the income tax of sales enterprises is generally in the national tax, the value-added tax is also in the national tax, the service enterprise income tax is in the local tax, the income tax belongs to the national tax or the local tax or it depends on how the local competent tax authorities check when you handle the opening of the record, some local taxes will be different in each province and city, but like urban construction tax, education surcharge, stamp duty, water conservancy, local education surcharge and so on are paid in the local tax, like the local tax, you can buy the local tax return, The types of taxes to be paid are listed above.

No, Beijing's current national and local tax documents are combined, and the registration is at the same time, but it is necessary to report separately, in no particular order.

Units or self-employed individuals who pay VAT must first apply for national tax and then go to the local tax for sealing; If you do not pay the national tax, you can directly apply for a tax registration certificate at the local tax.

1. According to Article 2 of the Administrative Measures for Tax Registration (Decree No. 7 of the State Administration of Taxation), "enterprises, branches established by enterprises in other places, places engaged in production and business, individual industrial and commercial households and public institutions engaged in production and business operations shall go through tax registration in accordance with the provisions of the Tax Collection and Administration Law, the Detailed Rules for Implementation and these Measures."

2. According to Article 5 of the Measures for the Administration of Tax Registration (Order No. 7 of the State Administration of Taxation), "the State Administration of Taxation (Branch) and the Local Taxation Bureau (Branch) shall implement territorial management in accordance with the scope of tax collection and administration stipulated in the State, and handle tax registration by means of joint registration or separate registration. ......Where the State Administration of Taxation (Branch) and the Local Taxation Bureau (Branch) jointly handle tax registration, the same tax registration certificate stamped with the seal of the State Administration of Taxation (Branch) and the Local Taxation Bureau (Branch) shall be issued to the same taxpayer.

3. According to Article 2 of the Notice of the State Administration of Taxation on Issues Concerning the Joint Handling of Tax Registration by the State Administration of Taxation and Local Taxation Bureaus (Guo Shui Fa 2004 No. 57), "joint tax registration means that a taxpayer only declares to one tax authority for tax registration, and the accepting tax authority issues a tax registration certificate on behalf of the State Taxation Bureau and the local taxation bureau for tax registration management. The scope of joint tax registration includes new tax registration, change of tax registration, cancellation of tax registration, handling of tax registration violations and other tax registration management work of taxpayers under the joint jurisdiction of the two tax authorities. ”