How are the national tax and local tax collected?

The items collected by the national tax are: 1. Value added tax; 2. Consumption tax; 3. Value-added tax, consumption tax and direct trade adjustment tax collected by the customs; 4. Enterprise income tax (central enterprise income tax, railway department income tax, bank head office, insurance company, foreign bank, local bank and non-bank financial enterprise income tax); 5. Securities transaction tax (stamp duty on securities transactions will not be levied temporarily); 6. Income tax of foreign-invested enterprises and foreign enterprise income tax and local surcharges; 7. Various taxes on the development of offshore oil resources; 8. Tax refund for export products; 9. Value-added tax and consumption tax for self-employed households and bazaars; 10. central tax and * * * tax fine income; 1 1. Business tax, urban maintenance and construction tax and education surcharge for railway departments, finance and insurance; 12. Income tax on savings deposit interest.

Local tax bureaus collect income tax and business tax: local tax bureaus are responsible for collecting business tax; Urban maintenance and construction tax (excluding the part collected and managed by the State Taxation Bureau); Income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding those newly established after 2002); Personal income tax; Resource tax; Urban land use tax; Farmland occupation tax; Adjustment tax on investment direction of fixed assets; Land value-added tax; Property tax; Urban real estate tax; Stamp duty on vehicle and vessel; Deed tax; Slaughter tax; Late payment fees, tax arrears and fines for local taxes.

National tax and local tax refer to the national tax bureau system and the local tax bureau system, generally referring to tax authorities, not taxes. The State Taxation Bureau system is under the vertical leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); Provincial local taxation bureaus are under the dual leadership of the provincial people's government and the People's Republic of China (PRC) State Taxation Bureau, while local taxation bureaus below the provincial level are under the vertical leadership of provincial local taxation authorities. Therefore, the IRS system and the local taxation bureau system belong to different functional departments of the country and generally work separately. But in some places, the IRS system and the local taxation bureau system are co-located.

Although the State Taxation Bureau and the Local Taxation Bureau are two relatively independent subjects of administrative law enforcement, with their own responsibilities and scope of collection and management, they are both important economic functional departments of the government, and taxpayers who implement unified tax laws and regulations and face the same situation. Local state taxation bureaus and local taxation bureaus constantly strengthen coordination and cooperation, integrate administrative resources, and work together to improve the quality and efficiency of collection and management. Establish a joint meeting system, exchange information in time, and coordinate and solve problems encountered in the work. Establish an information exchange system, exchange data and information regularly, and realize information sharing. Strengthen the daily tax collection and management cooperation, and do a good job in the service and management of taxpayers by jointly handling tax registration certificates, jointly verifying the tax amount of individual industrial and commercial households, jointly evaluating the tax credit rating, jointly organizing tax publicity, tax consultation and guidance, jointly publishing the tax owed by the same taxpayer, jointly implementing tax inspection, and strengthening communication and coordination in the implementation of tax policies.