Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue.
National tax:
National tax (that is, central tax) refers to all taxes collected and managed by the central government or owned and controlled by the central government after being collected by local governments. Such as customs duties (customs collection), consumption tax, income tax of central enterprises, etc.
Local taxes:
Local taxes are taxes levied by local governments and belong to the fixed budget revenue of local finance. Such as urban maintenance and construction tax, slaughter tax, property tax and so on.
3% tax point and 17% tax point are the tax rates applicable to different taxpayers, and the tax rate applicable to small-scale taxpayers is 3%. After tax reduction and fee reduction in the State Council, the tax point of 17% was reduced to 13%, and now the tax rates applicable to general taxpayers are: 13%, 9%, 6%, 0% and so on.
Extended data:
National and local tax merger:
On March 2018 13, the Fourth Plenary Session of the First Session of the 13th National People's Congress was held in the Great Hall of the People in Beijing. Entrusted by the State Council, State Councilor Wang Yong made a statement on the State Council's institutional reform plan to the first session of the 13th National People's Congress.
The second point of Article 11 of the Interpretation clearly states, "Reform the collection and management system of national tax and local tax. Merge the national tax and local tax agencies below the provincial level, and specifically undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and the people's governments of provinces (autonomous regions and municipalities) as the main body will be implemented. "
On the morning of June 5, 20 18, the state taxation bureaus and local taxation bureaus of all provinces (autonomous regions and municipalities directly under the central government) and cities with separate plans merged and listed.
2065438+On July 20th, 2008, all the new tax agencies at the provincial, city, county and township levels were listed.
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