Question 2: Is the Local Taxation Bureau a provincial organ? The local taxation bureau belongs to the provincial vertical management department!
State Taxation Administration of The People's Republic of China belongs to the central vertical management department!
Question 3: What kind of department does the Local Taxation Bureau belong to? Of course, the local taxation bureau is a * * * organ, and there are institutions in the overall situation. For example, 1, seven organizations under Beijing Local Taxation Bureau, and the information center (information system security center) are responsible for the management of information construction of this system, the security and backup of local taxation information systems, and the collection, classification, processing, collation and comprehensive utilization of tax confidence. 2 information system operation and maintenance center is responsible for the operation management and technical maintenance of the local tax information system in this Municipality, and organizes relevant technology development, popularization and application and business training. 3. The ticket management center is responsible for the formulation of Beijing ordinary invoice management measures and the construction of invoice management system, the control and management of enterprise invoices, and the printing, storage and supply of various tickets required by the local tax collection and management business in the city. 4. The tax service center is responsible for telephone consultation of tax policies and inquiry of the authenticity of invoices; Responsible for reporting tax-related cases and taxpayers' complaints to tax officials. 5 organ logistics service center is responsible for the logistics service guarantee and property management of the municipal bureau organs and directly affiliated units. 6, the cadre training center to undertake the city's local tax system cadre education and training tasks. 7, the old cadre activity center to undertake the study and entertainment activities of retired cadres in the city's local tax system.
Question 4: Is the county local taxation bureau a provincial organ? Local tax bureaus are all provincial units, but the district management belongs to the city management!
Question 5: What is the local taxation bureau? 25 points should be public management, social security and social organizations.
Question 6: [Chat] Are the Finance Bureau and the Taxation Bureau administrative units or institutions? The tax bureau and the finance bureau are both administrative units, not public institutions, so the situation is not true.
The functions of the Finance Bureau and the Tax Bureau are different, namely:
(1) Finance Bureau: mainly responsible for local financial work, implementing the fiscal system, organizing fiscal revenue according to policies, ensuring fiscal expenditure, managing and making good use of local financial funds, and promoting the development of industrial and agricultural production and various undertakings; Train full-time accountants to improve the quality of scientific financial management and the level of enterprise financial management; Strict financial discipline, improve economic efficiency; Actively develop financial resources to serve the revitalization of local economy.
(2) Tax Bureau: At present, China's tax bureaus are divided into State Taxation Bureau and Local Taxation Bureau. The local State Taxation Bureau is directly under the leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the local taxation bureau is under the leadership of the province (municipality directly under the Central Government) where it is located. Both the State Taxation Bureau and the Local Taxation Bureau belong to * * * organs (administrative units).
Question 7: What is the national tax? What is local tax? Tax classification: 1, national tax collection; 2. Local tax collection; 3, national tax and local tax * * * enjoy collection.
1. National tax collection: consumption tax (including the part collected by the customs in the import link), vehicle purchase tax, customs duties and import value-added tax collected by the customs.
2. Local tax collection: urban land use tax, farmland occupation tax, land value-added tax, property tax, urban property tax, vehicle and vessel use tax, vehicle and vessel use license tax, deed tax, slaughter tax, banquet tax, agricultural tax and animal husbandry tax.
Three, the national tax and local tax * * * enjoy the collection:
1, VAT: 75% for national tax and 25% for local tax;
2. Business tax: the part paid by the Ministry of Railways, banks and insurance companies belongs to the national tax, and the rest belongs to the local tax;
3. Corporate income tax, income tax of foreign-invested enterprises and foreign enterprises: the part paid by the Ministry of Railways, the head office of banks and offshore oil enterprises belongs to the national tax, and the rest of the national tax and local tax are shared according to the ratio of 60% to 40%.
4. Personal income tax: except for the personal income tax earned from the interest on savings deposits, the share ratio is the same as that of enterprise income tax.
5. Resource tax: the part paid by offshore oil enterprises belongs to national tax, and the rest belongs to local tax.
6. Urban maintenance and construction tax: the centralized payment of the Ministry of Railways, banks and insurance companies belongs to the national tax, and the rest belongs to the local tax.
7. Stamp duty: 94% of stamp duty income from securities transactions belongs to national tax, and the remaining 6% and other stamp duty income belong to local tax.
Question 8: What is the local tax? National tax and local tax refer to national tax system and local tax system, generally referring to tax authorities, not taxes.
There are 24 current taxes in China. According to the requirements of fiscal tax sharing system, the 24 taxes are divided into three types according to the actual situation: central tax, central tax, local tax and local tax. Among them, the central tax belongs to the central government and the local tax belongs to the local government. After the tax-sharing system, the central government and the local government belong to the central government and the local government respectively.
In order to meet the requirements of the tax-sharing system, the state tax authorities are divided into the State Taxation Bureau (hereinafter referred to as the State Taxation Bureau) and the Local Taxation Bureau (hereinafter referred to as the Local Taxation Bureau), which are responsible for collecting different taxes. The national tax is mainly responsible for collecting central taxes, while the central and local governments enjoy tax revenue, while the local tax is mainly responsible for collecting local taxes. The division of labor between them is generally divided into the following categories:
1。 State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and urban maintenance and construction tax paid by railway departments, banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, Income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax (stamp duty levied on securities transactions before collection), part of personal income tax, late payment fee, late payment fee and central tax penalty levied on interest income of savings deposits.
2。 Local tax bureau system: business tax, urban maintenance and construction tax (excluding the part collected and managed by the above-mentioned national tax bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part collected on interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax and slaughter tax.
In order to strengthen the management of tax collection, reduce the collection cost, avoid duplication of work, simplify the collection procedures and facilitate taxpayers, in some cases, the State Taxation Bureau and the Local Taxation Bureau may entrust each other to collect certain taxes. In addition, for special circumstances, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will make special arrangements and adjustments to the collection system of certain taxes.
Therefore, when it comes to which specific tax system taxpayers should pay, the actual division of labor and specific requirements of the local competent national tax authorities and local tax authorities shall prevail.
Question 9: What does the Local Taxation Bureau do? The main responsibilities of the provincial local taxation bureau.
(a) the implementation of national tax laws, administrative regulations and rules, in accordance with the tax administration authority, study and formulate relevant local tax policies and regulations and specific implementation rules and measures, and put forward local tax legislation plans, local tax increases and decreases, tax items and tax rate adjustment programs.
(two) to participate in the study of macroeconomic policies, put forward suggestions on macro-control by means of taxation, and promote the establishment of the socialist market economic system and economic development in our province.
(three) the implementation of the "People's Republic of China (PRC) tax collection and management law", the organization of local tax collection and management system reform; Formulate local tax collection and management system; Supervise and inspect the implementation of tax laws, regulations and related policies.
(IV) Organizing the collection and management of local taxes in this province and funds (fees) determined by the State Council, * * and State Taxation Administration of The People's Republic of China in People's Republic of China (PRC) [including business tax, resource tax, enterprise income tax, fixed assets investment direction adjustment tax, urban land use tax, land value-added tax, urban maintenance and construction tax, property tax (urban real estate tax), vehicle and vessel use tax (vehicle and vessel use license tax), slaughter tax, stamp duty, personal income tax and education surcharge. According to the tax management authority, explain the tax collection and management and general tax management issues in the implementation of tax laws and regulations; Organize and handle specific matters such as policy tax relief and preferential policies.
(five) the preparation of long-term local tax planning and annual local tax revenue plan, and is responsible for the supervision and inspection of the implementation of the plan.
(six) to carry out tax administrative law enforcement and be responsible for tax administrative reconsideration.
(seven) responsible for the vertical leadership and unified management of personnel, labor wages, institutions and funds in the provincial and local tax systems. Manage the inspection and training of leading bodies and reserve cadres in the local tax system according to the cadre management authority. Responsible for the reform and implementation of the cadre and personnel system in the local tax system.
(eight) responsible for the local tax system education and training, ideological and political work and spiritual civilization construction; Manage the provincial tax school.
(nine) to supervise and inspect the implementation of national laws, administrative regulations and rules by local tax authorities at all levels and their staff.
(ten) to study and analyze the situation and changes of local tax sources in the province. Investigate and understand the production and operation of taxpayers, help guide taxpayers to improve their management, promote economic development and continuously enrich tax sources.
(eleven) the organization of tax publicity and theoretical research; Organize and implement the management of registered tax agents; Standardize tax agency behavior.
(twelve) responsible for the local tax system of letters and visits from the masses. Handle and respond to the suggestions and proposals of NPC and CPPCC.
(thirteen) to undertake other tasks assigned by the province * * * and State Taxation Administration of The People's Republic of China.
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In short, it is to collect "local taxes".
Question 10: What is the business scope of national tax and local tax? Scope of national tax collection: value-added tax, consumption tax and enterprise income tax (foreign-invested enterprises, foreign enterprises and domestic enterprises established after 2002 1).
The scope of invoicing by national tax agency: first, goods sales, Sichuan goods transactions, and VAT invoice processing; Second, import goods, but also issue VAT invoices; The third is to provide processing, repair and repair services, and to issue VAT invoices to those entrusted with processing and repairing goods.
Local tax collection scope: business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, property tax, urban real estate tax, travel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax (domestic-funded enterprises established before June 65438 +2002 10) and
Scope of local tax invoicing: Except for national tax invoicing, all invoices are invoiced by local tax invoicing, covering a wide range, including transportation, construction engineering, finance and insurance, post and telecommunications, culture and sports, entertainment, service industry, transfer of intangible assets and sales of real estate. Among them, the service industry is the most extensive, including agency, hotel, catering, tourism, warehousing, leasing, advertising, and other service industries (consulting, bathing, design, typing).